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现代企业管理十分复杂,管理机构的设置横纵交叉.从纵向上看,可以分为公司管理、工厂管理、车间管理、工段管理、班组管理等不同层次;从横向上看,可以分为计划管理、生产管理、技术管理、设备管理、供应管理、劳资管理、质量管理、财务管理、销售管理等职能部门.设置这些管理机构的目的,是为了对企业的生产和经营活动进行计划、组织、指导、协调和控制,从而加强对企业的生产经营管理,合理利用人力、物力、财力,不断提高经济效益.根据管理学中控制论的原理,对管理部门也需要进行监督和管理,否则就达不到加强管理的目的.从国外的情况来看,是在企业中设立一个独立于其他部门之外的内部审计机构(internal auditing)来担当此项任务的.
The management of modern enterprises is very complicated, and the setting of management organizations is horizontal and vertical. From a vertical point of view, it can be divided into different levels such as company management, factory management, workshop management, section management, and team management; from a horizontal perspective, it can be divided into planning management. , production management, technical management, equipment management, supply management, labor management, quality management, financial management, sales management and other functional departments. The purpose of setting up these management agencies is to plan, organize, and guide the production and business activities of the company. , coordination and control, so as to strengthen the company’s production and operation management, rational use of manpower, material resources, financial resources, and continuously improve economic efficiency. According to the theory of cybernetics in management, the management department also needs to be supervised and managed, otherwise it will not reach To strengthen the management of the purpose. From the perspective of foreign countries, is the establishment of an internal auditing agency (internal auditing) independent of other departments to play this task.