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一、鼓励财会人员参与经营决策,制定企业发展目标企业要发展,必须预先制定发展目标。为了实现预期的经营目标,则又必须正确预测企业未来的状况,进行企业的经营决策。武汉钢铁公司在确定发展目标,进行经营决策时,积极培养财会人员的参与意识,勇于采纳财会人员的正确意见。在公司的经营目标中,财务指标占有相当重要的地位,比如目标利税、成本降低任务、流动资金周转率等。这些指标的制定,无一不是依靠财会人员参与精心测算后而确定的。在鼓励广大财会人员参与制定经营目标的同时,我们还积极要求财会人员在生产经营中起核心作用,当好企业领导的参谋。最近,我们接到一份“购坯与加工坯优越性”的财务分析报告,这个报告
I. Encourage accounting personnel to participate in business decision-making and formulate business development goals. To develop business, it is necessary to set development goals in advance. In order to realize the expected business objectives, it is also necessary to correctly predict the future state of the company and make business decisions. When determining the development goals and making business decisions, Wuhan Iron & Steel Co., Ltd. actively cultivated the awareness of participation of accounting personnel and bravely accepted the correct opinions of accounting personnel. In the company’s business objectives, financial indicators occupy a very important position, such as target profits and taxes, cost reduction tasks, liquidity turnover rate. The formulation of these indicators is based on the careful calculation of accounting personnel. While encouraging the majority of accounting personnel to participate in the formulation of business objectives, we also positively require that accounting personnel play a central role in production and management and be good staff leaders. Recently, we received a financial analysis report on the “advantages of buying billets and processed billets.”