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管理会计的实践是个动态过程。在合适的管控模型建立后,如何根据经济环境进行调整,考验着那些先行者;能够在这个过程中将原有体系进行升华,则是高手中的高手。规范化、标准化和信息化,是兵装集团的制胜关键。2010年,当中国兵器装备集团公司(以下简称“兵装集团”)副总经理、总会计师李守武将名为“SRRV魔方”的集团化财务管控模式介绍给《新理财》读者时,我们已经为这一模式的全面与精妙所叹服。3年过去,兵装集团在实战中“功力”日长,最终,将集团管控上升到了价值创造层面。
The practice of management accounting is a dynamic process. After the establishment of a suitable management and control model, how to adjust according to the economic environment and test those forerunners? Being able to sublimate the original system in this process is a master in the field. Standardization, standardization and informationization are the keys to the victory of the armored group. In 2010, when the deputy general manager and chief accountant of China North Industries Group Corporation (hereinafter referred to as “Bingzai Group”), Li Shouwu introduced the group financial management model called “SRRV Rubik’s Cube” to the readers of “New Wealth Management” We have already admired the comprehensiveness and exquisiteness of this model. In the past three years, the armored group in actual combat “skill ” day long, eventually, the group control rose to the value creation level.