【正文】 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。 對于大多數(shù)小 企業(yè)，也有可能僅是幾個關(guān)鍵要素。 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。 2 管理信息系統(tǒng) 如果你的財務(wù)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(wù)計劃，也許，經(jīng)營業(yè)績的歷史。 ? 成本中心 工作人員保持在設(shè)定的目標成本責(zé)任，但不必擔(dān)心這些錢（如：英國國民保健服務(wù)信托部）來 。 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。 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。 ? 您將需要報告的準確數(shù)字，以你的利益相關(guān)者 。 ? 任何股東可能要賬目 。 除了一定的組織規(guī)模，控制只能行使代表團 。 然后可以行使控制通過比較實際績效與預(yù)算。 1 實現(xiàn)控 制 良好的財務(wù)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。 目標 本節(jié)的目的是幫助你制訂的財務(wù)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。 ? 所有價格需折算為一個共同的基礎(chǔ)。 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。 ? 行使財務(wù) /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? 財務(wù)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。 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 。 ? 利用資本計劃，以盡量減少資金成本，同時加強債務(wù) /股東權(quán)益的立場。 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(wù)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(yīng)該忽視對他們的現(xiàn)金抽屜審慎控制。 they are unable, however, to invest in new equipment。 ie, how much cash is in the business or the budget? How much do you owe? How much is owed to you? How big is the overdraft (or overspend)? How long could bills be paid for if cash stopped flowing in? What is the profit margin? Financial control will be poor if there are no clear objectives and a lack of knowledge of the basic information necessary to run a business or department successfully. A lack of appreciation of the cash needs for a given rate of activity and a tendency to assume that poor results stem from economic conditions or even bad luck will only exacerbate the situation. Accounting centres One way of delegating financial responsibility is to set up a system of accounting centres. Where businesses make a range of products, putting each into a different accounting centre makes it easier to determine which of the products are profitable. Some costs (eg factory rent) are more difficult to allocate, so may be recorded in a holding account and then split between products. Indirect costs could be allocated by the proportion of sales represented by each product (by volume or cost), by proportion of machine time used, or by some other appropriate method. This split will give an indication of the profitability of each product, but you should beware of ceasing sales of a particular product because of low profit or loss the costs currently charged to that accounting centre would have to be redistributed among those remaining, so necessitating increased sales of those products. There are four possible levels of financial responsibility with a