摘要
以财务部门的目标管理为考察对象。作为科层组织结构的企业,在开展生产经营活动前须制定计划;而在计划的制定之前由需要建立生产经营目标。从实践中可知,企业目标管理的影响因素包括:面临价值链断裂、面临融资渠道萎缩、面临成本控制缺位。因此,在对策构建中也应围绕着:防止企业资金链条的断裂、优化配置企业资金、履行"成本中心"的职责、为企业管理层提供财务解决方案等4个方面来展开。
With the financial department's target management as the inspection object. Bureaucratic organization structure of the enterprise, in developing the production and business operation activities shall set before the plan; And in the plan of the need to build the production and business operation before the goal. From the practice, it is known that the enterprise objective management of the influence factors include: face value chain rupture, facing the financing channels atrophy, facing the absence of cost control. Therefore, in the process of building countermeasures should also be around: prevent enterprise fund chain rupture, enterprise funds, optimal allocation to perform "cost center" duty, for the enterprise management provide financial solutions and so on four asoects to bezin.
出处
《煤炭技术》
CAS
北大核心
2013年第8期288-289,共2页
Coal Technology
关键词
煤炭企业
目标管理
影响因素
对策
coal enterprise
target management
influencing factors
countermeasures