摘要
对于小型商贸企业面临的主要核算管理问题,PDCA循环管理法可以有效解决,并形成制度,固化于标准化成果中。通过PDCA管理循环,改善小型商贸企业的核算管理水平,为管理提升奠定会计基础,进而可以塑造企业的核心竞争力,提升企业竞争优势。
PDCA cycle management method can effectively solve the main accounting management problems faced by small business enterprises,and form a system,which is solidified in the standardized results.Through PDCA management cycle,we can improve the accounting management level of small business enterprises,lay the accounting foundation for management improvement,and then shape the core competitiveness of enterprises and enhance the competitive advantage of enterprises.
作者
安吉奎
葛菊
AN Jikui;GE Ju(Rizhao Steel Holding Group Co., Ltd. Rizhao, Shandong 276800, China;Rizhao Zhongrui Holding Group Co., Ltd. Rizhao, Shandong 276826, China)
出处
《山东商业职业技术学院学报》
2020年第3期22-25,33,共5页
Journal of Shandong Institute of Commerce and Technology
关键词
PDCA循环管理
核算
内控制度
标准化管理
PDCA cycle management
accounting
internal control system
standardized management