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【正文】 mong those remaining, so necessitating increased sales of those products. There are four possible levels of financial responsibility with appropriate targets and control requirements: ? revenue centre staff only have responsibility for ine (eg a sales department in a store). Staff have sales targets against which ine is measured and pared。 and, ? All payments and receipts are recorded to ensure that bank balances and overdraft limits are kept within agreed levels. Computerised accounting packages and spreadsheets make it relatively straightforward to record data and present it in an easily understood format. It still requires discipline to ensure that the data is collected, but making an effort will be rewarded through improved understanding of your business. The key to an effective MIS is to ensure that you only monitor a small number of figures and that those figures relate back to the strategic objectives and the operational objectives that you have set for your business. If other people need to see the figures, ensure that they get them speedily. If your system of financial control is to be successful, figures must be quickly available after month end. 一個(gè)財(cái)務(wù)管理系統(tǒng)，該系統(tǒng)的改進(jìn)與成功重點(diǎn) 當(dāng)然，我們并不是說(shuō)，企業(yè)應(yīng)該忽視對(duì)他們的現(xiàn)金抽屜審慎控制。 一個(gè)確定的過(guò)程控制系統(tǒng)的完善也即將一貫努力做到不僅涉及控制或遵 守，這是 一個(gè)好一點(diǎn) 。 ? 行使財(cái)務(wù) /成本控制，項(xiàng)目發(fā)起人需要審查并采取行動(dòng)的最佳和最適當(dāng)?shù)某杀拘畔ⅰ? ? 所有價(jià)格需折算為一個(gè)共同的基礎(chǔ)。 1 實(shí)現(xiàn)控 制 良好的財(cái)務(wù)業(yè)績(jī)將不會(huì)出現(xiàn)意外的快樂(lè)！ 他們將出現(xiàn)在由實(shí)際的規(guī)劃和嚴(yán)格控制開(kāi)支。 除了一定的組織規(guī)模，控制只能行使代表團(tuán) 。 ? 您將需要報(bào)告的準(zhǔn)確數(shù)字，以你的利益相關(guān)者 。 間接費(fèi)用可分配由每個(gè)由機(jī)械產(chǎn)品所用時(shí)間的比例（按體積或成本），或通過(guò)其他適當(dāng)?shù)姆椒榇淼匿N(xiāo)售比例。 2 管理信息系統(tǒng) 如果你的財(cái)務(wù)控制是為了提高 效率你需要定期分析您的實(shí)際業(yè)績(jī)數(shù)據(jù)和比較它們的財(cái)務(wù)計(jì)劃，也許，經(jīng)營(yíng)業(yè)績(jī)的歷史。 對(duì)于大多數(shù)小 企業(yè)，也有可能僅是幾個(gè)關(guān)鍵要素。 如果其他人需要看到的數(shù)字，確保他們得到他們 迅速。以及 ? 所有支出和收入記錄，以確保銀行結(jié)余及透支限額內(nèi)商定的水平不斷。 擁有一個(gè)合適的管理信息系統(tǒng)（ MIS）是一個(gè)有效監(jiān)測(cè)的前提條件。 ? 成本中心 工作人員保持在設(shè)定的目標(biāo)成本責(zé)任，但不必?fù)?dān)心這些錢(qián)（如：英國(guó)國(guó)民保健服務(wù)信托部）來(lái) 。 一個(gè)缺乏升值的現(xiàn)金需要干認(rèn)為成績(jī)差的經(jīng)濟(jì)狀況，甚至運(yùn)氣不好，只會(huì)使局勢(shì)惡化的活動(dòng)，并為定率的傾向。 ? 任何股東可能要賬目 。 然后可以行使控制通過(guò)比較實(shí)際績(jī)效與預(yù)算。 目標(biāo) 本節(jié)的目的是幫助你制訂的財(cái)務(wù)控制：為確保您準(zhǔn)確估算成本，然后讓他們受到控制，以確保您是收費(fèi)和 /或支付合適的價(jià)格，并確保您可以收集欠你的錢(qián)，可以為他們支付帳單到期。 但是，贊助商將需要監(jiān)控的場(chǎng)合詳細(xì)針對(duì)一個(gè)特定的成本 中心的成本。 財(cái)務(wù)控制項(xiàng)目 目的： 建立和有效的成本控制制度和程序，理解和項(xiàng)目組全體成員通過(guò)， 意味著更少的精力比 39。 ? 利用資本計(jì)劃，以盡量減少資金成本，同時(shí)加強(qiáng)債務(wù) /股東權(quán)益的立場(chǎng)。 they are unable, however, to invest in new equipment。 ? potential suppliers may require them。 and to ensure that you can collect money owed to you and can pay your bills as they fall due. Its objectives are: ? to demonstrate how effective financial control assists in the management of the anisation in which you work。 ? to show that control can be achieved through simple documentation。 ? you will need to report accurate figures to your stakeholders。 and, ? investment centre the staff have authority over investments and the use of assets (eg a subsidiary pany) although the holding pany would typically need to approve major investment. Targets would focus on return on capital and control would be through monitoring performance measured by the plete accounts. 2 Management Information Systems If your financial control is to be effective you need to regularly analyse your actual performance figures and pare them against the financial plan and, perhaps, performance of the business historically. An easy way of paring actuals and budgets is variance analysis. Usually, only a few figures need to be watched regularly to achieve effective control. Using a puterbased spreadsheet will assist you with all your analysis requirements. Having a suitable management inform
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