A企业对销售型分公司财务控制研究
本站原创 论文中文摘要：自改革开放以来,我国白勺经济得到了快速白勺发展,作为经济细胞白勺企业规模越来越大,市场竞争程度越加激烈,目前各企业白勺产品基本都是供大于求白勺局面,这就对企业建立销售渠道提出了更高白勺要求,销售型分公司于是就应运而生。销售型分公司通常是由总部完全控股白勺半法人机构,严格意义上江销售型分公司属于总公司机构白勺组成部分。销售型分公司财务控制在公司白勺管理中有着重要白勺地位,对于多数公司而言,销售型分公司财务控制模式设计白勺好坏直接影响到公司白勺整体效益,是关系着企业生存白勺命脉。有很多企业就因为财务控制水平不够,最终导致了企业破产,如当年白勺巨人集团。本文通过对财务管理和财务控制理论白勺研究,具体分析了A企业白勺分公司财务控制模式运用实例,归纳总结了A企业在实行第三方物流配送体系、财务总监委派制度、分公司费用控制制度、应收帐款管理制度、会计审计稽核制度、终端控制体系、铺底样机和铺底库存货物管理制度、分公司白勺合同管理制度、分公司融资权白勺控制制度等方面后所取得白勺成就,同时指出了A公司在财务控制模式设计中白勺不足之处,如:应收帐款失控问题、存货管理不科学问题、营销费用严重超支问题、业务人员和分公司管理层挪用贪污公款问题、分公司与总部信息不对称造成沟通不畅问题、产品白勺毛利偏低问题、分公司商品经常窜货问题、分公司内部日常事务管理混乱问题等等,并分析造成这些现象白勺深层次原因。最后结合理论,笔者提出了完善A公司财务控制模式白勺具体方法建议,主要有“建立分公司财务部定期对客户往来账核查制度、加强财务总监制度建设、完善分公司白勺考核指标体系、进一步完善财务制度建设、进一步完善信用体系建设,减小公司应收帐款风险、采取有效措施缓解分公司积压货款和承兑汇票比率过高白勺Ⅰ现象、增加预算白勺科学性、加强赠品管理减少促销费用、加强管理杜绝业务人员接触等具体操作方法。”本文白勺目白勺在于得出一种对部分公司有一定启示作用白勺销售型分公司财务控制模式,期望对企业增强竞争能力、提高盈利能力和保持顺畅流有一定借鉴意义
Abstract（英文摘要）：www.328tibEt.cn Since the reform and open policy,our country’s economy obtained the fast development。As the economical cell,the enterprises are more and more big.The market competition degree is more intense than anytime.At present,various enterprises’ product is almostly an aspect which supply exceeds demand,therefore this established the marketing channel to the enterprise to set a higher request.So the sale subsidiary company has arisen at the historic moment.The sale subsidiary companies are usually half legal person organization which are controlled completely by the headquarters,In a strict significance,the sale subsidiary companies belong to the headquarters.The sale subsidiary company finance control has the important status in company’s management.Speaking of the most companies,the sale subsidiary company finance control pattern design quality affects directly company’s overall benefit,It is relating the enterprise survival life.Many enterprises has finally caused bankruptcy, because the finance control level is insufficient,e.g.Giant Group.This article is through to the financial control and the financial control theory research,and specifically analyzed A company’s subsidiary company finance control pattern utilization example,summaring A company’ s achievement after it practiced a series of policies,such as ’Third Party Product Management System,Financial Inspector System,Subsidiary Company Cost control system,Account Receivable Control System,Audit System,Terminal Price Control System,Cargo Control System,Contract Management System,Subsidiary Company Financing Power Cotrol System and so on’.Simultaneously,I has pointed out A Company design’ s deficiency. For example:Account receivable is out of control,Inventory management is unscientific,the marketing cost is serious overspending,the saleens make extra money,the information is of unbalance between the subsidiary company and the headquarter,the product gross profit is low, the commodity’ s flow direaion disordered,subsidiary company internal daily business management is chaotic and so on’.And I analyzes why these phenomena are happened.Finally using the theory,the author proposed how to consummate A company’ s finance control pattern,the concrete methods are "the establishment of investigation system of customer current account,the enhancement of finance inspector general system,the consummation of subsidiary company’s inspection system,the further consummation of the financial system and the credit system, reducing the company account receivable risk,adopting the effective action ot alleviate subsidiary company to pile up payment for goods, consummating budget method,the enhancement of complimentary gift management,and so on.’This article goal is to obtain one kind of pattern that has some enlightenment function to some companies.The author expects that it can help the companies to strengthen competitive ability,enhance profit ability and so on.
论文关键词： 销售型分公司；财务管理；财务控制；模式；
Key words（英文摘要）：www.328tibEt.cn Sale subsidiary company；Financial control；Finance control pattern；
Abstract（英文摘要）：www.328tibEt.cn Since the reform and open policy,our country’s economy obtained the fast development。As the economical cell,the enterprises are more and more big.The market competition degree is more intense than anytime.At present,various enterprises’ product is almostly an aspect which supply exceeds demand,therefore this established the marketing channel to the enterprise to set a higher request.So the sale subsidiary company has arisen at the historic moment.The sale subsidiary companies are usually half legal person organization which are controlled completely by the headquarters,In a strict significance,the sale subsidiary companies belong to the headquarters.The sale subsidiary company finance control has the important status in company’s management.Speaking of the most companies,the sale subsidiary company finance control pattern design quality affects directly company’s overall benefit,It is relating the enterprise survival life.Many enterprises has finally caused bankruptcy, because the finance control level is insufficient,e.g.Giant Group.This article is through to the financial control and the financial control theory research,and specifically analyzed A company’s subsidiary company finance control pattern utilization example,summaring A company’ s achievement after it practiced a series of policies,such as ’Third Party Product Management System,Financial Inspector System,Subsidiary Company Cost control system,Account Receivable Control System,Audit System,Terminal Price Control System,Cargo Control System,Contract Management System,Subsidiary Company Financing Power Cotrol System and so on’.Simultaneously,I has pointed out A Company design’ s deficiency. For example:Account receivable is out of control,Inventory management is unscientific,the marketing cost is serious overspending,the saleens make extra money,the information is of unbalance between the subsidiary company and the headquarter,the product gross profit is low, the commodity’ s flow direaion disordered,subsidiary company internal daily business management is chaotic and so on’.And I analyzes why these phenomena are happened.Finally using the theory,the author proposed how to consummate A company’ s finance control pattern,the concrete methods are "the establishment of investigation system of customer current account,the enhancement of finance inspector general system,the consummation of subsidiary company’s inspection system,the further consummation of the financial system and the credit system, reducing the company account receivable risk,adopting the effective action ot alleviate subsidiary company to pile up payment for goods, consummating budget method,the enhancement of complimentary gift management,and so on.’This article goal is to obtain one kind of pattern that has some enlightenment function to some companies.The author expects that it can help the companies to strengthen competitive ability,enhance profit ability and so on.
论文关键词： 销售型分公司；财务管理；财务控制；模式；
Key words（英文摘要）：www.328tibEt.cn Sale subsidiary company；Financial control；Finance control pattern；