棋牌大全下载安装

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                            1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 勘察设计院划小核算单元总体思路、目标及举措

                              勘察设计院划小核算单元总体思路、目标及举措

                              时间:2019-03-21 09:21作者:池素珍
                              本文导读:这是一篇关于勘察设计院划小核算单元总体思路、目标及举措的文章,目前,国内的一些企业引入划小核算单元,促进激发公司经营活力,持续推动公司健康发展,以下根据相关研究,对小型勘察设计院实施划小核算,从而促进效益提升进行初步探索。

                                摘    要: 棋牌大全下载安装划小核算是将企业因管理需要,将生产部门细化成为一个独立的经济责任单元,目的是为了更好的成本管理、利润管理。划小核算单元实施精确化管理和责权利相一致的激励,并建立自上而下的效益责任机制,激发员工队伍创造性,提高成本资源使用效率。

                                关键词:棋牌大全下载安装 小型勘察设计院; 划小核算单元; 收入; 责任成本;

                                MUQIAN,GUONEIDEYIXIEQIYEYINRUHUAXIAOHESUANDANYUAN,CUJINJIFAGONGSIJINGYINGHUOLI,CHIXUTUIDONGGONGSIJIANKANGFAZHAN,YIXIAGENJUXIANGGUANYANJIU,DUIXIAOXINGKANCHASHEJIYUANSHISHIHUAXIAOHESUAN,CONGERCUJINXIAOYITISHENGJINXINGCHUBUTANSUO。

                                一、现状及存在的问题

                                XIAOXINGSHEJIYUANYOUYUZIZHI、RENLI、JINGYANDEXIANZHI,CHENGLANDEYEWUTEDIANSHIXIANGMUSHULIANGDUO、HETONGEPUBIANJIAOXIAO,YEWUSHEJIKANCHASHEJI、ZONGCHENGBAO、JIANLI、KANTANWAIYEDENG,SHELIGESHENGCHANBUMENJIZHINENGBUMEN。XIAOXINGSHEJIYUANDECAIWUHESUANYIBANSHI:SHOURU、CHENGBENFEIYONGYITONGZIZHUANG,JISHOURU、CHENGBENWEINENGSHIXIANANHETONG、XIANGMUYIYIPIPEI。ZAINIANZHONGSHI,SHOURU、CHENGBENQUANBUJIEZHUAN。JISHIYOUDESHEJIYUANYINRULE“CHANZHI”DEGAINIAN,DANCHANZHISHIJIYUGONGSINEIBUJIAZHIPANDUAN,WEIYUHETONGSHOURUGUAGOU,BUNENGZHUNQUEMIAOSHUSHENGCHANDANYUANSUNYIZHUANGKUANG。

                              棋牌大全下载安装   RUHECONGQIYEZHONGFENLICHUDULIHESUANDANYUANYUSHICHANGGUAGOU,SHIXINGDULIDESHOURUYUZHICHUHESUAN,QUANMIANJIANLIYIXIAOYIWEIDAOXIANGDESHOURUHECHENGBENZERENJIZHI,SHIXING“FENZAOCHIFAN”DEYUNZUOFANGSHI[1],ZISHANGERXIAJINXINGXIAOLVYISHIDECHUANDAOHEXIAOYIZERENDEFENJIE,QUANMIANJIFAMEIYIGESHENGCHANDANYUANDEHUOLI,SHIXIAOXINGSHEJIYUANJINGYINGFAZHANJIDAIJIEJUEDEWENTI。

                                二、划小核算单元及责任成本的概念

                                HUAXIAOHESUANDANYUANCONGHESUANZHUTI、HESUANQIJIAN、HESUANBIANLIANGDENGJIAODUXIHUAFENLIANG。YISHENGCHANKESHIHESUANZHUTI,DUILISHICHENGBENANNIANDU、YUEDUJINXINGFENXI,JIANGCHENGBENFEIYONGJINYIBUXIFENWEIKEKONGCHENGBENFEIYONGYUBUKEKONGCHENGBENFEIYONG,ANZHAOCHENGBENFEIYONGSHUXINGZAIYIXIAXIFENWEIGUDING、BIANDONGCHENGBENFEIYONG,WEIXIAYIBUDEHUAXIAOHESUANDANYUANDEZERENCHENGBENZUOCANKAOJISHU。HUAXIAOHESUANDANYUANSHIZHITONGGUOXITONGDISHULI、RONGHESHENGCHANZIYUAN,JIANGSHICHANGHUAJIZHIYINRUDAOQIYENEIBU,SHINEIBUDESHENGCHANBUMENYOUSHICHANGHUADEJIESUANFANGSHIGONG,YOUDANCHUNDERENWUSHENGCHANZHONGXINXIANGLIRUNZHONGXINZHUANHUAN;ZHONGXINHUAZHICHUJICHUDETOURU、CHANCHUJINGJIDANYUAN,ZHONGXINPEIZHICHUDANYUANDEZHIZE、QUANLI、LIRUNDEGUANXI,DUIJINGJILIYIZHONGXINFENPEI,JIFACHUDANYUANDENEICUNDONGLI。

                                ZERENCHENGBENSHIZHIANZHAOZERENZHEDEKEKONGCHENGDUSUOGUIJIDEYINGYOUZERENZHEFUDANDECHENGBEN[2],TIXIAN“QUAN、ZE、LI”YITI,YAOQIUQIYEANSHOURUYUZERENCHENGBENSHEZHIRUOGANDULIHESUANDANYUAN,CONGERSHIGEDANYUANZHENZHENGDEZIFUYINGKUI。

                                三、划小核算单元总体思路与目标

                                (一)总体思路

                                对生产单元全面实施划小核算,清晰划小单元边界,明确量收成本核算方式[3],各划小单元独立经营,既对收入负责,又对责任成本与利润负责[4],划小单元独立进行财务责任核算和评价,核算对象包括其收入,以及直接使用或间接占用的资源与成本,同步建立起内部资源市场化结算机制,通过核算、评价、考核激励等的体系化管理变革,将效益责任传导到每个生产单元,促进资源优化配置,发挥员工主观能动性,重视价值创造能力打造,不断激发队伍活力,提升企业效益。
                               

                              勘察设计院划小核算单元总体思路、目标及举措
                               

                                (二)主要目标

                                GEHUAXIAODANYUANSHIXIANCONGCHENGBENZHONGXINXIANGLIRUNZHONGXINDEZHUANBIAN;SHIXIANCONGDIXIAODECHANZHIHESUANXIANGYOUXIAODEJIAZHICHUANGZAOZHUANBIAN;SHIXIANCONGDANCHUNDECHENGBENPINGJIAXIANGYICAIWUZHIBIAOWEIHEXINDEKAOHEJILIMOSHIZHUANBIAN。

                                四、划小核算具体举措

                                (一)实施全生产场景划小核算

                                SHOUXIAN,JIANGXIANZHANSUO、DILUSUO、QIAOSUISUO、JIANZHUSUO、SIDIANSUO、CELIANGDUI、ZONGCHENGBAOSUO、JIANLISUODENGSHENGCHANBUMENHEZHINENGBUMENDENGANDULIDEHUAXIAODANYUANHESUAN,FENBIEZUOSHOURU、ZERENCHENGBEN、LIRUNDEKAOHE。

                                QICI,YISHOURU、ZERENCHENGBENZUOWEIHESUANDUIXIANG。HUAXIAOHESUANDANWEIYOUWAIBUSHICHANGSHOURUHENEIBUJIESUANSHOURU。ZERENCHENGBENHESUANMOSHI,YICHENGBENSHUXINGWEIKAOLIANGDEWEIDU[5]。ZERENCHENGBENZHUYAOSHIRENLICHENGBENHEFUZHUCHENGBEN。QIZHONGRENLICHENGBENFANGMIAN,BAOKUOGUDINGDEJIBENGONGZI、JIANGJIN、WUXIANYIJIN、FULIDENGQUANBURENLIZIYUANCHENGBENTOURU。ZAIXIANGMUFUZHUCHENGBENFANGMIAN,BAOKUOFENBAOFEI、CAILIAOFEI、CHALVFEI、SHAITUFEI、ZHAOTOUBIAOFEI、YEWUZHAODAIFEIDENG。ZAICHENGBENGUIJISHI,NENGZHIJIEJIRUXIANGYINGXIANGMUDEZHIJIERUXIANGMU,BUNENGZHIJIEJIRUXIANGYINGXIANGMUHUOSHIMEIYOUDULISHEXIANGDE,ZELONGTONGRUCHENGBENGUIJICHI,NIANDICHENGBENQUANBUJIEZHUAN。

                                (二)收入及建立市场化内部结算机制

                              棋牌大全下载安装   XIAOXINGKANCHASHEJIYUANSUIRANYEWULEIXINGJIAODUO,YOUCHENGBAO、JIANLI、KANCHA、SHEJI、WAIYEDENG,DANYOUYUSHILIJIAORUO,SHICHANGTANPANNENGLIJIAORUO,GUSHOURUYUHETONGCUNZAIYIXIAGUANXI:DIYILEIWEIYIQIANDINGHETONGDEWAIBUSHICHANGSHOURU、DIERLEINEIBUJIESUANPEIHEDESHOURU。

                                DUIYUDIYILEIYOUMINGQUEHETONGEDESHOURU,ZAIKOUCHUGEXIANGSHUIFEIJIGONGSIYUKOULIRUNXISHUA(YUEZHANBI55%),SHENGYUHETONGEZUOWEIXIANGGUANSHENGCHANKESHIDESHOURU。SHICHANGBUGENJUJINGYANSHUJU,JIEHEXIANGMUDEJINGYINGQINGKUANG、FUWUXUQIU、HETONGXINGZHI、XIANGMUJIEDUAN、GONGSIZIYUANPINGHENGLAOWUDINGEDENGYINSU,DUIGEZHUANYEZAIXIANGMUZHONGDESHOURUZHANBIZUOCHUFENPEI,FENPEIDEDAODESHOURUJIWEIHUAXIAOHESUANDANYUANDESHOURU。DUIYUXIANGMUFEISHOU、NANYIDOUSHITONGYANGDERENCHENGDAN,BUCUNZAIDIAOPEIXIANGMUFEISHOUDEWENTI。RUGUOGEBIEXIANGMUSHIZAICHABIEGUODAHUOSHIWANQUANXINYEWUDENGTEBIEQINGKUANGXIADEXIAOYIFENPEI,ZAIYISHIYIYIQUEDING。GONGSIKETONGGUOYUKOULIRUNXISHUA,LAIDIAOJIEKESHIDUIGONGSICHENGLANDEYUKESHIZILANDEXIANGMUDEZIYUANTOURUCHENGDU。DANGGONGSICHENGLANDEXIANGMUDUOSHI,TONGGUOJIANGDILIRUNYUKOUXISHU,DIAODONGGEDANYUANTOURUZIYUAN。DANGGONGSICHENGLANDEXIANGMUSHAOSHI,DIAOGAOLIRUNYUKOUXISHU,JILIKESHIZILANXIANGMU[6]。

                                DIERLEIWEINEIBUJIESUANDESHOURU。SHIYONGYUNEIBUPEIHEJIZHINENGBUMENDESHOURUHESUAN。RUHEZHIDINGNEIBUJIESUANJIAGESHIHUAXIAOHESUANDANYUANGONGZUODEZHONGDIANNANDIANGONGZUO。XUYAOCAIWUZAIXITONGSHULICHURENGONGFEI、WEIWAIFEI、DONGLIFEIDENGSHENGCHANYAOSUDEJIAGEYUYONGLIANG,CHONGFENYUSHENGCHANBUMENGOUTONG、XIEDIAO,ZUIZHONGXINGCHENGNEIBUJIESUANJIAGE。DANGRAN,ZHEIGEJIAGEXUYAOBUDUANGENGXIN、WANSHAN,XUYAOGENJUXIANGMUDENANYIQINGKUANG、SHICHANGYINSU、NIANDUYUSUAN、ZHANLVEMUBIAODENG,SHIQIYEDENEIBUJIESUANJIAGEKEYICHIXUYOUHUA,ZUIZHONGTIGAOQIYEJINGJILIRUN。

                                (三)落实责任成本预算管理

                                1.生产部门的责任成本管理

                                DUISHEJIYUANCHENGLANDEXIANGMU,YIGEDANYUANDEHESUANWEIJICHU,CONGGUIFANHESUAN、ZHENGZHANGJIANZHIRUSHOU,WANSHANNEIBUMONISHICHANGYUNZUO。DUIGEDANYUANSHISHINEIBUMONISHICHANGYUNZUO,YIBUMENLAIHESUANSHOUZHI、KAOHEJIXIAO、JIEJIANGCHAOFA。ZAINIANMO,YOUCAIWU、JINGYINGJIHUADENGBUMENJIEHEQIYEZHANLVEMUBIAO,GENJUJINNIANDESHIJIQINGKUANGZONGHEHUIZONGFENXI,BIANZHIGEDANYUANXIANIANDUDE“SHOURU、CHENGBENFEIYONG、LIRUN”YUSUANFANGAN。YUMEINIANNIANCHUXIADANIANDUKAOHEZHIBIAO,FENBIEKAOHEGEDANYUANNEIBUJIESUANSHOURU、ZERENCHENGBEN、NEIBUJIESUANJINGLIRUNZHIBIAO。GEDANWEIYUSUANFANGANJING“SANZHONGYIDA”BAOZONGJINGLIBANGONGHUISHENDINGHOU,XIAFAGEDANYUANZHIXING。CAIWUBUMENYIZERENCHENGBENZHIBIAODEHESUANZILIAOWEIYIJU,DINGQIJIANGWANCHENGZERENYUSUANZHIBIAODESHIJIQINGKUANGFANYINGGEDANYUANDE“YUSUANSHU”、“SHIJISHU”HE“CHAYI”。CAIWUBUMEN,FENXICHAYI,ZHICHUYUANYIN,CAIQUYOUXIAOCUOSHI,XIAOCHUBULICHAYI,KUODAYOULICHAYI,XIANGZERENCHENGBENYAOCHAOELIRUN。HEDINGZERENCHENGBENHOU,GEDANYUANJIEDUANXING、GEBIEXIANGMUYINRENLIZIYUANBUZU,KESHIWULIANSHIBAOZHIWANCHENGRENWUSHI,KEYIKAOLVJIANGRENWUWEIWAIHUOZHAOPINRENYUAN,QICHENGBENGUISHUYUQIZERENCHENGBEN。GEDANYUANYUANGONGKEYITONGGUOCHENGBENGUANKONG、ZILANXIANGMULAISHIXIANCHAOEJIXIAO。ZHICI,JIYUHUAXIAOHENEIBUJIESUANTIXIJIANLI,QUANMIANJIANLIYISHOURU、LIRUNWEIHEXINDEYUSUANZHIBIAOTIXI[7]。

                                2.职能部门的责任成本管理

                                DUIZHINENGBUMENJINGFEIDEKEKONGCHENGBENSHIXINGYUSUANGUANLI,NIANDUJINGFEIYUSUANYOUGEZHINENGBUMENZAISHANGNIANNIANMOBIANZHIYUSUANYUBAOBIAO,JINGCAIWUSHENHE,CANZHAOSHANGNIANDUFEIYONGZHICHUSHUIPING,ZAIZONGHEKAOLVZHICHUXIANGMUZENG、JIANBIANDONGYINSUHOUTICHUJIANYIFANGAN,BAOZONGJINGLIBANGONGHUISHENDINGHOU,XIADANIANDUJINGFEIYUSUANPIFU,DUIYUSUANEDUYINEIDEFEIYONGBAOXIAOYOUGEZHINENGBUMENFUZERENSHENPI,CHAOYUSUANFEIYONGWEIJINGPIZHUNZHUIJIAYUSUANDEYILVBUYUBAOXIAO。

                                (四)各单元利润管理

                                GENJULIRUN= SHOURU-ZHICHU,CIWAI,YAOZONGHEKAOLVYINGSHOUZHANGKUAN、XIANJINLIULIANGDENGDUOGEWEIDU,YISHIYAOQIUSHOUYIKAOLIANG,GEDANYUANXIANIANDUZENGJIADEGONGZIZONGEWEISHOUYI×x%。RUGUOSHOUYIWEIZHENG,ZExWEIJIANGJIN,RUGUOSHOUYIWEIFU,ANKUISUNBILVHEJIANXIAYINIANDUGONGZIZONGE。

                                五、划小核算的注意事项

                                SHEJIYUANZAIHUAXIAOHESUANDANYUANGONGZUOKAIZHANDEJICHUSHANG,YAOJISHIZONGJIE,YOUZHENDUIXINGDIWANSHANZHIDUHEFANGFA,TONGSHIXUYAOZHUYIYIXIASHIXIANG:

                              棋牌大全下载安装   YISHIMINGXIGEDANYUANDEBIANJIE。TIGAORENSHI、TONGYISIXIANG,JIANGZERENCHENGBENGUANLIZUOWEIYIXIANGZHONGYAOGONGZUOLAIZHUA。YOUYUSHEJIGEBUMEN,YAOYOUGEJILINGDAODEDALITUIJINHEGAODUZHONGSHI,JIANDANDESHUOJIUSHIYIBASHOULAIGUASHUAITONGLING。

                              棋牌大全下载安装   ERSHIJIADAJICHUGONGZUOKAIZHANLIDU。ZAICHONGFENSHULILISHISHUDEJICHUSHANG,QUEDINGCHENGBENFENTANHEJIRUFANGSHI,WANSHANJIANLINEIBUJIESUANDEJIAGETIXI。

                                SANSHIDAJIANXINXIHUAPINGTAIJIANSHE。HUAXIAOHESUANDANYUANDENEIBUJIESUANBIXUYINEIBUJIAGE、XUNIZHANGHUWEIMEIJIE,WEIRAOHETONG、YANGONGJIJIA、YINGSHOUKUANXIANG、SHOURU、CHENGBEN、FEIYONG、ZIJINDELIURULIUCHU、RENGONGSHI、XIANGMUJINCHENGDENGDUOYINSU,XUYAODAJIANXINXIHUAPINGTAI,JIANGYISHANGDESHUJUJICHENGDAOPINGTAISHANG,TONGSHIGOUJIANKAOHEZHIBIAO、YUJINGJIZHI,SUOYI,HUAXIAOHESUANSHIYIXINXIHUAJIANSHEWEIQIANTI。

                                SISHIJIADAXUANCHUANLIDU。SHEJIYUANSHANGXIAYIXIN,TONGYISIXIANG,CHANGDAOJIAZHICHUANGXIAODELINIAN,JIFASHEJIYUANGEGEDANYUANHUODONG。

                                六、结论

                              棋牌大全下载安装   XIAOXINGKANCHASHEJIYUANZAIYAOJILIEDESHICHANGZHONGJINGZHENGJISHENGCUN,YINGQUANMIANJIANLIYIXIAOYIWEIDAOXIANGDESHOURUHECHENGBENZERENJIZHI,ZISHANGERXIAJINXINGXIAOLVYISHIDECHUANDAOHEXIAOYIZERENDEFENJIE,QUANMIANJIFAMEIYIGESHENGCHANHEJINGYINGDANYUANDEHUOLI,JINYIBUTISHENGGONGSIFAZHANXIAOLV,SHIXIAOXINGSHEJIYUANJINGYINGFAZHANJIDAIJIEJUEDEWENTI。

                                参考文献

                                [1] 刘丹.划小核算单元,精细核算资源配置[J].财经界学术版,2016(4):100.
                                [2] 顾青.浅议勘察设计企业责任成本管理现状及完善措施[J].西部财会,2016(6):57-59.
                                [3] 段庆华.星沙设计院绩效管理现状研究及改进方案[D].中南大学,2006.
                                [4] 晋坤,吴春颖,丛建军.航天制造企业试点划小核算单元探索与实践[J].航天工业管理,2018(8):141-143.
                                [5] 靳敏.以划小核算单元助力国有企业管理效益提升——以广东电信为例[J].中国总会计师,2013(12):124-125.
                                [6] 余少雄.创新求变是生存的基本法则——浅谈装饰企业在“互联网+”时代的组织转型[J].中国建筑装饰装修,2016(08):36-40.
                              棋牌大全下载安装   [7] 划小核算单元激发销售队伍活力实战案例《互联网文档资源(http://www.360doc.com/content/15/ 1005/22/ 476103_ 503505511.shtml)》-2016.

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