论文部分内容阅读
企业流动资金在空间维度上先后经历了要素采购阶段、产品生产阶段和产成品销售阶段。通过财务管理中的全面预算管控模式将能在价值层面跟踪资金的使用状况,从而也就客观形成了助力成本控制的功能。具体的合理化模式可围绕着:确立财务管理的作用边界、确定财务管理的重点难点、建立多部门联动下的机制、严格资金使用绩效的评价4个方面来构建。
The liquidity of enterprises has gone through the element purchasing phase, the product production phase and the finished product sales phase on the spatial dimension. Through the financial management of a comprehensive budget management and control model will be able to track the use of funds at the level of value, which also formed an objective to help control costs. The specific rationalization mode can be built around four aspects: establishing the function of financial management, determining the key and difficult points of financial management, establishing the mechanism under the multi-departmental linkage and strictly evaluating the performance of using funds.