本文選題：采購風(fēng)險　切入點(diǎn)：支出規(guī)模　出處：《財務(wù)與會計(jì)》2015年05期 　論文類型：期刊論文

【摘要】：正總分結(jié)構(gòu)的集團(tuán)制電信企業(yè)在進(jìn)行成本控制時面臨的最大難題是要素投入與經(jīng)濟(jì)效益及經(jīng)營風(fēng)險的平衡匹配。傳統(tǒng)做法是集團(tuán)總部核定收入指標(biāo)后,按照"占收比"層層確定支出規(guī)模,進(jìn)而確定利潤水平。該方式的弊端一是在企業(yè)下一年的預(yù)算中默許了既往支出中存在的不合理因素,并沉淀為預(yù)算歷史數(shù)據(jù);二是以大概率和大趨勢替代了個體差異和變化,易造成資源分配的結(jié)構(gòu)性失衡;三是上下級間因過多地關(guān)注預(yù)算博弈而忽視主業(yè)運(yùn)
[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.
【作者單位】： 中國聯(lián)合網(wǎng)絡(luò)通信有限公司河北省分公司;
【分類號】：F626.115

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