“内部电子商城”:控制采购风险的有效探索

发布时间：2018-03-04 07:31

本文选题：采购风险　切入点：支出规模　出处：《财务与会计》2015年05期 　论文类型：期刊论文

【摘要】：正总分结构的集团制电信企业在进行成本控制时面临的最大难题是要素投入与经济效益及经营风险的平衡匹配。传统做法是集团总部核定收入指标后,按照"占收比"层层确定支出规模,进而确定利润水平。该方式的弊端一是在企业下一年的预算中默许了既往支出中存在的不合理因素,并沉淀为预算历史数据;二是以大概率和大趋势替代了个体差异和变化,易造成资源分配的结构性失衡;三是上下级间因过多地关注预算博弈而忽视主业运
[Abstract]:The most difficult problem faced by the group telecom enterprises with positive total structure in cost control is the balance matching of factor input, economic benefit and operating risk. The traditional method is after the income index is approved by the headquarters of the group. According to the "ratio of occupation to income", the scale of expenditure is determined layer by layer, and then the level of profit is determined. One of the drawbacks of this way is that the unreasonable factors existing in the past expenditure are tacitly approved in the budget of the enterprise next year and precipitated into the historical data of the budget. The second is to replace individual differences and changes with large probability and trend, which is easy to cause structural imbalance of resource allocation; third, the higher and lower levels pay too much attention to the budget game and neglect the main industry.
【作者单位】：中国联合网络通信有限公司河北省分公司;
【分类号】：F626.115

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