论文部分内容阅读
近几年来,一些商业企业内部实行批零分开,划小核算。被划小了的门店,实行独立核算,有相对独立的经营自主权。这种管理方法对调动职工积极性、提高经济效益有一定的作用。但在执行过程中也存在一些有待研究和解决的问题。现将问题及其对策浅述如下。一、存在问题 1、企业自有资金不能充分发挥作用。商业企业在批零分开,划小核算时,都分别核定给各核算单位一定的流动资金。批发及分细出来的门店各自在银行开户,管理使用已核定的流动资金。随着市场消费的变化,加上管理水平的差异,各门店对资金的需求也相应地起了变化。如果谁的生意好,业务量大,对资金的需求就多。反之,则对资金需
In recent years, a number of commercial enterprises have implemented the principle of separating wholesale from retail and planning small accounts. The small shops were zoned, the implementation of independent accounting, a relatively independent business autonomy. This management method mobilizes the enthusiasm of workers, improve economic efficiency have a certain effect. However, there are some problems to be studied and solved in the process of implementation. Now the problem and its solutions are as follows. First, there are problems 1, the company’s own funds can not fully play its role. Commercial enterprises in the wholesale and retail separately, planning small accounting, were approved to the accounting unit of a certain amount of working capital. Wholesale and subdivided stores in their respective bank accounts, the management of the use of approved liquidity. With changes in market consumption, coupled with differences in management levels, the demand for funds in stores has also changed accordingly. If who’s business is good, business volume, the demand for funds more. On the contrary, then the funds needed