【摘要】：基于對(duì)管理會(huì)計(jì)實(shí)踐的探索,新興鑄管股份有限公司構(gòu)建了"225"管理會(huì)計(jì)系統(tǒng),即構(gòu)建企業(yè)內(nèi)部模擬法人運(yùn)行、研產(chǎn)供銷運(yùn)用快速聯(lián)動(dòng)反應(yīng)兩個(gè)機(jī)制,構(gòu)建利潤(rùn)和成本(費(fèi)用)兩個(gè)中心,構(gòu)建指標(biāo)、責(zé)任、跟蹤、評(píng)價(jià)、考核五個(gè)體系,提升了企業(yè)核心競(jìng)爭(zhēng)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.
【作者單位】： 新興鑄管股份有限公司;
【分類號(hào)】：F406.7;F426.31
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本文編號(hào)：2444332