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影响企业经济效益的因素很多,如企业外部环境和内部的自身因素.这些因素之间都具有相关性,盈利的多少与投入的要素之间均有关联,这些关联的程度,有些可以通过直觉马上能作出正确的判断,但在许多情况下,这此关联的程度难以用直觉作出正确的判断,也不可能在事先根据目标对要素投入量作出科学合理的安排.为此,须将企业各种投入因素与经济效益目标关联度,按轻、重、疏、密作出分析,通过归纳推理,形成企业效益管理的创新模式,在实践中不断总结完善并使其制度化、规范化、模式化.一、建立和完善企业效益保证体系及其运行机制的基本原则和具体做法1.体系设计的指导思想.体系设计的指导思想是“开源”、“节流”、“核算”、“管理”.(1)“开源”.体系的有效运行使企业能建立和保持即时保本点分析系统,以提供企业编制和预测长期、中期、短期经营目标和计划的决策之需要:提供投标时编制技术标和商务标的策略选择之需要:提供工程索赔和工程结算决策之依据.
There are many factors that affect the economic efficiency of an enterprise, such as the external environment of the enterprise and its own internal factors. These factors are related to each other. There are correlations between the profitability and the input factors. Some of these correlations can be achieved through intuition. Can make correct judgments, but in many cases, the degree of this connection is difficult to make correct judgments with intuition, and it is impossible to make scientific and reasonable arrangements for the input amount of elements according to the target in advance. Input factor and economic benefit target relevance degree is analyzed according to light, heavy, sparse and dense, through inductive reasoning, forms an innovative model of enterprise benefit management, and is continuously summarized and perfected in practice to make it institutionalized, standardized, and modeled. Basic principles and specific practices for establishing and improving enterprise benefit guarantee systems and their operating mechanisms 1. Guidelines for system design. The guiding principles for system design are “open source,” “throttling,” “accounting,” and “management.” 1) “Open source”. The effective operation of the system enables companies to establish and maintain an instant guaranteed point analysis system to provide corporate preparation and forecasting in the long-term, medium-term, and Managerial decision-making needs goals and plans: preparation of required technical standards and the strategies of the business when the subject of the tender offer: provide the basis for a claim settlement decision-making and engineering projects.