摘要
在供应链管理环境下,企业财务监控具有信息依赖性、客户导向性和监控集成化的特征,监控战略规划实施、监控管理目标和监控信息支持是企业财务监控成功实施的关键。文章认为,企业财务监控创新必须推动企业财务监控实施成熟化,建立多层次、多方位的企业财务监控计划和责任安排,确定企业财务监控中的关键绩效指标。
Under the supply chain management, the financial monitoring and controlling has the features of information-based, customer-oriented and monitor-enforced. The implementation of monitoring and controlling strategy, target management, information support is the key factor to realize financial monitoring and controlling in the enterprise. This paper considers that multiple-financial monitoring and controlling system and all-round way plan decision making should be well carried out in the enterprise, so as to monitor the key index in the financial controlling in the enterprise.
出处
《改革与战略》
2012年第1期53-56,共4页
Reformation & Strategy
基金
广东省2009年度会计科研课题(项目编号:091094)
关键词
供应链管理
财务监控
实施战略
管理框架
supply chain management
financial monitoring and controlling
implementation of strategy
management framework