【正文】 ation system (MIS) is a prerequisite for effective monitoring. Although it might sound daunting, an MIS can be extremely simple. An MIS is simply a set of procedures set up by you and your staff to ensure that data about the business is collected, recorded, reported and evaluated quickly and efficiently. That information is then used to check the progress of the business and to control it effectively. For most small businesses, there are likely only to be a few key elements. ? Marketing monitoring Are you achieving your sales targets, in terms of level of sales and market share? How full is your order book? Are customers paying the right price? ? Production How does the level of output pare with the level of sales? What is the percentage of rejects? How does the actual cost pare with the standard cost? ? Staff monitoring Are they being effective? Are they satisfied and motivated? ? Financial control Are you meeting your financial targets? You will need proper systems in place to ensure that: ? You keep careful track of everything bought by the business, especially if the person ordering is not the person who pays the bills。 ? 營運(yùn)資金管理等過度存貨和應(yīng)收款不 SAP 財(cái)務(wù)資源。危機(jī)管理 39。 一個(gè)典型的成本報(bào)告的內(nèi)容載于附件 A ? 數(shù)字表是必不可少的，但對于快速理解和趨勢的分析一些圖是有益的。 其目標(biāo)是： ? 展示如何有效的財(cái)務(wù)控制在你的組織，它協(xié)助管理工作 。 要做到這一點(diǎn)，你需要出示： ? 財(cái)務(wù)計(jì)劃，商定由有關(guān)各方實(shí)現(xiàn)的 。 ? 增值稅督察會需要他們 。 核算中心 一個(gè)財(cái)務(wù)責(zé)任下放的方式是設(shè)立一個(gè)核算中心制度。 ? 利潤中心 工作人員有更多的責(zé)任和控制，并同意盈利目標(biāo)和利潤（例如在一個(gè)大公司的一個(gè)分部）的絕對水平。 雖然這聽起來嚇人，一個(gè)管理信息系統(tǒng)可以非常簡單。 會計(jì)電腦包和電子表格使其相對簡單的數(shù)據(jù)記錄和展示一種易于理解的格式。 得到有效管理信息系統(tǒng)的關(guān)鍵是要確保只監(jiān)視一個(gè)數(shù)字小的數(shù)量，并且這些數(shù)字追溯的戰(zhàn)略目標(biāo)和您為您的業(yè)務(wù)設(shè)定的業(yè)務(wù)目標(biāo)。 這些信息然后被用來檢查業(yè)務(wù)進(jìn)展情況，并有效控制。 目標(biāo)將集中在資本回報(bào)和控制將通過監(jiān)測測得的性能完整的帳目。 有些 費(fèi)用（如：工廠租金）更難以分配，因此可能會被記錄在一個(gè)帳戶，然后拿著產(chǎn)品之間的分裂。 ? 潛在的供應(yīng)商可能會要求他們 。 由于總是與實(shí)際與計(jì)劃的差異，你需要某種形式的管制。并 ? 建議在您的戰(zhàn)略目標(biāo)列入財(cái)務(wù)指標(biāo)。 以下各成本要素應(yīng)包括： ? 內(nèi)部成本和費(fèi)用（包括所有中央支援服務(wù)，管理，費(fèi)用等） ? 顧問費(fèi)用及開支（設(shè)計(jì)，可行性，客戶咨詢，法律，施工管理，現(xiàn)場監(jiān)督等） ? 土地成本 ? 葉和補(bǔ)償方式 ? 拆除現(xiàn)有設(shè)施和引水 ? 新建或翻新的費(fèi)用 ? 經(jīng)營成本 ? 維修費(fèi)用 ? 處置費(fèi)用 ? 保險(xiǎn)費(fèi)用 ? 所有以上未列出的有關(guān)該項(xiàng)目的其他費(fèi)用。 的目的清單： ? 政府的采購政策的首要目標(biāo)是要達(dá)到最佳的 VFM。 ? 最大化回報(bào)，同時(shí)盡量減少現(xiàn)金和商家?guī)舻馁M(fèi)用。 ? There is an effective stock control system which records ining raw materials and pares them against purchase orders, monitors progress through the production stages (if appropriate) and records the dispatch of finished goods。 and, ? you will need to investigate and explain variances (under or overspends against your budget). Accounting records will need to be detailed enough for you to be able to say at any one time what the financial position is。 and, ? some means of monitoring performance against the plan. Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain anisational size, control can only be exercised by delegation。 but continual improvement is better for everyone. Financial control of projects Purpose: Established and effective cost control systems and procedures, understood and adopted by all members of the project team, entail less effort than ‘crisis management’ and will release management effort to other areas of the project. Fitness for purpose checklist: ? The prime objective of the government’s procurement policy is to achieve best VFM. ? To exercise financial/cost control, project sponsors need to review and act on the best and most appropriate cost information. This means that they should receive regular, consistent and accurate cost reports