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内部市场化管理是对传统行政管理模式的优化与升级,是企业提高经济效益、增强竞争力的一种管理创新。它是企业建立利益导向、竞争机制,降低成本、提高效益的必然选择。企业内部结算价格体系是开展内部市场化的基础,一个科学、完善、发展的企业内部结算价格体系,对于企业的精细管理、成本控制和正确处理企业内部单位的经济关系具有重要作用。而在现有的内部市场化研究中,针对于毛纺织企业特点的内部结算价格体系构建的却鲜有涉及。本文结合纺织企业特点,在对国内毛纺企业内部市场化的价格核算结算体系做了深入研究,并将该体系应用于国内毛纺企业中,针对实践中遇到的问题进行,提出了应对策略。
Internal market-oriented management is the optimization and upgrading of the traditional administrative management mode, which is a kind of management innovation for enterprises to enhance economic efficiency and enhance competitiveness. It is an inevitable choice for enterprises to establish a profit orientation and competition mechanism, reduce costs and improve efficiency. The internal settlement price system is the basis of internal marketization. A scientific, perfect and developing internal settlement price system plays an important role in the fine management, cost control and the correct handling of the economic relations among the internal units of the enterprise. However, in the existing research on internal marketization, the internal settlement price system based on the characteristics of woolen textile enterprises is rarely involved. Based on the characteristics of textile enterprises, this paper makes an in-depth study on the internal market-based pricing accounting settlement system of domestic wool textile enterprises, applies the system to domestic wool textile enterprises, and puts forward countermeasures for the problems encountered in practice.