企业对商品使用价值再生产的管理主要是技术管理,包括设计管理、工艺管理、材料消耗定额管理、工艺装备管理、研制新产品管理等;企业对反映商品价值再生产的管理主要是财务管理,包括定额流动资金管理、设备财产固定资金管理、成本核算与费用收支管理、经济责任制的承包经营管理等。随着商品经济的不断发展,企业的技术管理与财务管理也逐步发展而形成两门相对 The enterprise’s management of the reproduction of commodity use value is mainly technical management, including design management, process management, material consumption quota management, process equipment management, and research and development of new product management; the management of enterprises reflecting the reproduction of commodity value is mainly financial management, including quotas. Liquidity management, fixed asset management of equipment assets, cost accounting and expense management, and contract management of economic responsibility systems. With the continuous development of the commodity economy, the technology management and financial management of the company have also gradually developed and formed two relative