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青岛啤酒(荣成)公司(电话:0631-7573627)通过建立四级核算体系,使企业管理由过去的“结果”控制转向现在的“过程”控制,促进了经济效益的大幅度提高。2003年1-7月份,啤酒销量不断上升,创建厂以来最高销售纪录。过去,青岛啤酒(荣成)公司将预算指标分解到车间、处室,各车间、处室将指标分解到岗位、职工,公司只注重车间、处室的考核,存在着“公司领导决策,部门领导被动执行,职工漠不关心”的问题。为使“全面预算管理”向“全民预算管理”转变,青啤(荣成)公司从今年开始建立实施公司财务为一级、部门为二级、工段为三级、班组为四级的四级核算体系,对车间、部门、班组生产经营活动中所有的成本费用项目实行独立核算,加强了基层单位经济责任的考核,调动了全员干部职工参与企业管理的积极性,各环节从点滴做
Tsingtao Brewery (Rongcheng) Co., Ltd. (Tel: 0631-7573627) has promoted the substantial increase of economic benefits by establishing a four-level accounting system and steering the enterprise management from the past “control” to the “current” control . January-July 2003, beer sales continue to rise, creating the highest sales record since the plant. In the past, Tsingtao Brewery Co., Ltd. broke down the budget targets into workshops, offices, workshops and offices to decompose the indicators into posts. Employees and companies only paid attention to the examination of workshops and offices, Lead the implementation of passive, staff indifferent “issue. In order to make ”Total Budget Management “ to ”Full Budget Management " change, Tsingtao Brewery (Rongcheng) Company started from this year to establish the implementation of corporate finance as a level, the department for the second level, the section is three, the team level four Level accounting system for independent accounting of all costs and expenses incurred in the production, operation and management of workshops, departments and teams and units, strengthening the assessment of the economic responsibility of grass-roots units and mobilizing the enthusiasm of all cadres and workers in the management of enterprises. do