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构建“225”管理会计系统助力企业核心竞争力的提升

发布时间:2019-03-20 15:10
【摘要】:基于对管理会计实践的探索,新兴铸管股份有限公司构建了"225"管理会计系统,即构建企业内部模拟法人运行、研产供销运用快速联动反应两个机制,构建利润和成本(费用)两个中心,构建指标、责任、跟踪、评价、考核五个体系,提升了企业核心竞争力。
[Abstract]:Based on the exploration of the practice of management accounting, Xinxing cast Pipe Co., Ltd. has constructed the "225" management accounting system, that is, to construct the enterprise internal simulation of the operation of legal persons, research production, supply and marketing using rapid linkage response two mechanisms. The construction of profit and cost (expense) two centers, the construction of indicators, responsibilities, tracking, evaluation, five systems, improve the core competitiveness of the enterprise.
【作者单位】: 新兴铸管股份有限公司;
【分类号】:F406.7;F426.31


本文编号:2444332

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