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新时期企业财务部门财会内控制度的审计
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作者 陈玉桥 《纳税》 2019年第11期147-147,共1页
新时期以来我国的企业受到内外环境的影响比较大,因此其财务部门内控审计进行管理的难度直线增大了,从外部的环境来看,随着全球化经济的不断发展,我国的经济压力也在加大,内部审计对于我国来说承受了过多的压力,因此监督和控制对内部审... 新时期以来我国的企业受到内外环境的影响比较大,因此其财务部门内控审计进行管理的难度直线增大了,从外部的环境来看,随着全球化经济的不断发展,我国的经济压力也在加大,内部审计对于我国来说承受了过多的压力,因此监督和控制对内部审计质量来说有着十分大的影响,从外部环境来讲,企业的各种案件质量不断地下滑,由于其内部的审计出现了问题,因此需要我们加强审计的力度,提高审计的水平,这样才能对企业进行更好的控制和管理。 展开更多
关键词 新时期 企业财务部分 内控制度 审计
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Implementation of Six Sigma Projects in Fortune 500 Companies
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作者 Chamith Wasage 《Journal of Modern Accounting and Auditing》 2016年第4期208-216,共9页
Six Sigma was introduced as a quality management tool at Motorola in the 1980s. Since then, leading U.S. companies have gained significant financial and non-financial benefits/results from the implementation of Six Si... Six Sigma was introduced as a quality management tool at Motorola in the 1980s. Since then, leading U.S. companies have gained significant financial and non-financial benefits/results from the implementation of Six Sigma projects. Despite Six Sigma popularity, some companies have failed to gain quantifiable net financial benefits/results from Six Sigma implementation. In the process of Six Sigma implementation, vital components are critical factors and key ingredients for the success of Six Sigma projects because if these vital components do not exist, Six Sigma projects have little chance of success. Thus, this paper identifies most influencing and least influencing vital components. The results are generated from a survey conducted in U.S. Fortune 500 companies employing descriptive statistics. Based on the data analysis, "leadership commitment to Six Sigma" was the most influencing vital component and "overall, training on Six Sigma to reduce employee turnover" was the least influencing vital component. 展开更多
关键词 Six Sigma Fortune 500 companies vital components critical success factor (CSF) quality management
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