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本文拟就“划少核算,分权经营”(分厂制)的管理模式作一分析,并谈谈笔者的设想,以期求教于各位同行。(一)“划少核算,分权经营”(分厂制)的组织模型及管理途径一、根据我国国情,借鉴国外经验,实行分权经营、独立核算的分厂,应具有三个中心的功能1、利润中心分厂应是相对独立、自负盈亏的经济实体,是一个利润中心,而不是成本中心。总厂对分厂考核的主要指标,是利润而不
This paper proposes to analyze the management model of “determining less accounting, decentralizing management” (branch system), and talking about the author’s ideas in order to seek advice from colleagues. (1) Organizational model and management approach for “less accounting, decentralized management” (branch system) I. According to China’s national conditions, foreign countries should learn from foreign experience, and decentralized operations and independent accounting should have three branches. Function of the Center 1. The profit center branch should be a relatively independent, self-financing economic entity, a profit center, not a cost center. The main indicator for the plant’s assessment of the plant is profit.