財(cái)務(wù)管理系統(tǒng)外文翻譯-文庫吧資料
2024-12-25 17:59本頁面
【正文】 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。L)。 ? cost centre staff have responsibility for keeping costs within set targets, but do not have to worry about where the money es from (eg an NHS Trust department)。 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。 ? you will need to report accurate figures to your stakeholders。 ? HM Revenue and Customs will require them。 ? any shareholders may want accounts。 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。 ? to show that control can be achieved through simple documentation。 to ensure that you are charging and/or paying the right price。 廣西工學(xué)院 畢業(yè)論文 外文翻譯 院 別 財(cái)經(jīng)學(xué)院 專 業(yè) 財(cái)務(wù)管理 班 級(jí) 財(cái)務(wù) 083 班 學(xué) 號(hào) 202100706093 姓 名 王曉婷 指導(dǎo)教師 甘 平 2021 年 4 月 13 日 A Financial Control System that Focuses on Improvement and Success Of course, we are not saying that businesses should ignore prudent controls over their cash drawer. The point is that focusing on small ponents while not knowing how much cash is tied up in receivables does not represent a control system that recognizes priorities and risk. Focusing solely on the rote and mundane does little to improve your overall financial performance. Financial control systems shouldn’t just be about pliance, they should be about continually improving key aspects of the financial operation such as: ? Regularly reviewing and improving the overall capital structure. ? Using a capital plan to minimize the cost of capital while strengthening the Debt/Equity position. ? Managing working capital so excessive inventories and receivables do not sap financial resources. ? Ensuring proper calculations and scenarios are explored while making debt/investment or leasing decisions. ? Maximizing returns while minimizing costs for cash and merchant accounts. A control system of welldefined processes is not only about control or pliance, it is also about consistently striving to do a little better. Control systems that are designed only to achieve pliance are doing
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