【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. 一個財務管理系統(tǒng)，該系統(tǒng)的改進與成功重點 當然，我們并不是說，企業(yè)應該忽視對他們的現(xiàn)金抽屜審慎控制。 一個確定的過程控制系統(tǒng)的完善也即將一貫努力做到不僅涉及控制或遵 守，這是 一個好一點 。 ? 行使財務 /成本控制，項目發(fā)起人需要審查并采取行動的最佳和最適當?shù)某杀拘畔ⅰ? ? 所有價格需折算為一個共同的基礎。 1 實現(xiàn)控 制 良好的財務業(yè)績將不會出現(xiàn)意外的快樂！ 他們將出現(xiàn)在由實際的規(guī)劃和嚴格控制開支。 除了一定的組織規(guī)模，控制只能行使代表團 。 ? 您將需要報告的準確數(shù)字，以你的利益相關者 。 間接費用可分配由每個由機械產(chǎn)品所用時間的比例（按體積或成本），或通過其他適當?shù)姆椒榇淼匿N售比例。 2 管理信息系統(tǒng) 如果你的財務控制是為了提高 效率你需要定期分析您的實際業(yè)績數(shù)據(jù)和比較它們的財務計劃，也許，經(jīng)營業(yè)績的歷史。 對于大多數(shù)小 企業(yè)，也有可能僅是幾個關鍵要素。 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。 擁有一個合適的管理信息系統(tǒng)（ MIS）是一個有效監(jiān)測的前提條件。 ? 成本中心 工作人員保持在設定的目標成本責任，但不必擔心這些錢（如：英國國民保健服務信托部）來 。 一個缺乏升值的現(xiàn)金需要干認為成績差的經(jīng)濟狀況，甚至運氣不好，只會使局勢惡化的活動，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比較實際績效與預算。 目標 本節(jié)的目的是幫助你制訂的財務控制：為確保您準確估算成本，然后讓他們受到控制，以確保您是收費和 /或支付合適的價格，并確保您可以收集欠你的錢，可以為他們支付帳單到期。 但是，贊助商將需要監(jiān)控的場合詳細針對一個特定的成本 中心的成本。 財務控制項目 目的： 建立和有效的成本控制制度和程序，理解和項目組全體成員通過， 意味著更少的精力比 39。 ? 利用資本計劃，以盡量減少資金成本，同時加強債務 /股東權(quán)益的立場。 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