划小核算助推企业高质量可持续发展

Promoting the High Quality and Sustainable Development of Enterprises by Dividing into Small Units for Accounting

通过对江苏某国有企业的划小核算经营模式的探索和总结(2018-2020年),论文着重分析了划小核算在现阶段企业生产经营中发挥的作用及其优势,进一步探讨了收入、成本、利润的预算管理、生产关系等,从而为企业经营保驾护航,确保企业高质量可持续发展。

Based on the exploration and summary of the business mode of dividing into small units for accounting in a state-owned enterprise in Jiangsu(2018-2020),this paper focuses on the analysis of the role and advantages of dividing into small units for accounting in the production and operation of enterprises at the present stage,and further discusses the budget management of revenue,cost and profit,production relations,etc.,so as to escort the operation of enterprises and ensure high quality and sustainable development of enterprises.