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对于个人来讲,我们需要找到人生当中最有价值的位置。企业也是一样,在发展过程中需要找到适合它的价值坐标,确定未来三至五年乃至八年的价值坐标。通常业务领导会跟CEO许诺三年内将净利润翻番,CEO会非常兴奋,这时CFO要做的就是给CEO一些建设性的意见,让其既能保持兴奋,同时又能防范风险。一般来讲,我会提出如下几个问题:这是best case,middle case,还是worst case?有多大实现的把握?过程中需要多少人财物跟这个结果对接?未来会出现什么风险?风险出现的概率以及如何防范?需要多少资金?需要什么样的组织架构去配合?如何在组织中更好地发挥管理协同效应?等等。其实,管理会计正好回答了这些问题。因为管理会计对前台和后台的运作规则和管理导向非
For the individual, we need to find the most valuable position in life. The same is true for enterprises. In the process of development, it needs to find the value coordinates suitable for it and determine the value coordinates in the next three to five years or even eight years. CEOs and business leaders usually promise to double their net profits in three years and the CEO will be very excited. At this moment, the CFO should do some constructive suggestions to the CEO so that he can keep excited while at the same time guarding against risks. In general, I would like to ask the following questions: Is this the best case, middle case, or worst case? How important is the realization? How many people are needed in the process to connect with this result? What risks will emerge in the future? Probability and how to prevent it? How much funding is needed? What kind of organizational structure is needed? How to better manage synergies in the organization? In fact, management accounting just answered these questions. Because management accounting front and backstage operation rules and management oriented