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面对激烈的市场环境,企业想要在当前环境下谋求发展,获得强有力的动力,必须要对财务部门进行改革。财务部门的资本管理能力和资本运营管理能力对于整个企业来说至关重要。对内部责任中心的预算考核是新形势下企业财务部门改革的捷径,同时这能够帮助企业解决绩效考核难、评价难的问题。本文首先介绍了企业内部预算控制,分析了企业内部预算成本控制和财务考核方面存在的缺陷,通过研究变动成本法和可控成本法的基本理论,对内部会计主体的考核方法进行了阐述,并得出了相关的结论。
Faced with the fierce market environment, enterprises want to seek development in the current environment, access to a strong impetus, we must reform the financial sector. The financial department’s capital management capabilities and capital operation management capabilities are crucial to the entire enterprise. The budget assessment of the internal responsibility center is a shortcut to the reform of the financial department of the enterprise in the new situation. At the same time, it can help enterprises solve the problems of difficult performance evaluation and difficult evaluation. This article first introduces the internal budget control, analyzes the internal budget cost control and financial evaluation defects, through the study of the basic theory of variable cost method and controllable cost method, expounds the assessment method of the internal accounting entity and Reached the relevant conclusions.