【正文】 ctor to business survival. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain plete and effective financial control. Objectives This section is intended to help you put in place that financial control: to ensure that you are estimating costs accurately and then keeping them under control。 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。 ? 最大化回報，同時盡量減少現(xiàn)金和商家?guī)舻馁M用。 以下各成本要素應包括： ? 內部成本和費用（包括所有中央支援服務，管理，費用等） ? 顧問費用及開支（設計，可行性，客戶咨詢，法律，施工管理，現(xiàn)場監(jiān)督等） ? 土地成本 ? 葉和補償方式 ? 拆除現(xiàn)有設施和引水 ? 新建或翻新的費用 ? 經營成本 ? 維修費用 ? 處置費用 ? 保險費用 ? 所有以上未列出的有關該項目的其他費用。 由于總是與實際與計劃的差異，你需要某種形式的管制。 有些 費用（如：工廠租金）更難以分配，因此可能會被記錄在一個帳戶，然后拿著產品之間的分裂。 這些信息然后被用來檢查業(yè)務進展情況，并有效控制。 會計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。 ? 利潤中心 工作人員有更多的責任和控制，并同意盈利目標和利潤（例如在一個大公司的一個分部）的絕對水平。 ? 增值稅督察會需要他們 。 其目標是： ? 展示如何有效的財務控制在你的組織，它協(xié)助管理工作 。危機管理 39。 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 information 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。 ? to show that control can be achieved through simple documentation。 ? potential suppliers may require them。 ? 利用資本計劃，以盡量減少資金成本，同時加強債務 /股東權益的立場。 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。 然后可以行使控制通過比較實際績效與預算。 一個缺乏升值的現(xiàn)金需要干認為成績差的經濟狀況，甚至運氣不