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攀枝花市中药材公司财会部门在财务管理工作中发现企业费用开支中存在“管理分散,各自为政”的现象,导致企业连续两年费用开支大幅度上升,严重影响了经济效益。为此,财会部门向公司领导建议:建立费用管理中心,严格控制费用支出。试行一年,效果甚佳:费用水平13.63％,比1989年下降2.7个百分点,节约费用开支39万元,占1990年该公司实现利润的30％.在全国中药行业经济效益大滑坡的情况下,这一建议换来的效益,无疑给中药行业带来了福音。他们的主要做法是:建立费用管理中心,掌握费用控制权。费用管理中心由公司经理、财会、储运、业务、行政等科室负责人组成,经理任主任。财会科长主持日常工作,协调各部门之间的关系,检查费用计划的执行情况,发现问题及时提交费用管理中心研究。确定控制目标,明确努力方向。财会科根据上年费用开支的实际,预测当年的变化,提出费用控制目标,提交费用管理中心讨论决定后及时下达给各管理使用部门。无特殊原因并经管理中
The finance and accounting department of the Panzhihua City Traditional Chinese Medicine Company found that in the financial management work, there was a phenomenon of “decentralized management and individual administration” in the corporate expenses, which led to a significant increase in expenses for two consecutive years, which seriously affected the economic benefits. For this reason, the accounting department advises the company’s leaders to establish a cost management center and strictly control the expenses. The trial was effective for a year: the cost level was 13.63%, which was 2.7 percentage points lower than that in 1989, and cost savings of 390,000 yuan, accounting for 30% of the company’s profits in 1990. In the case of a large decline in the economic efficiency of the Chinese medicine industry The benefits of this proposal will undoubtedly bring good news to the Chinese medicine industry. Their main approach is to establish a cost management center and control cost control. The expense management center is composed of managers of the company, finance and accounting, storage and transportation, business and administrative departments, and the manager is the director. The chief of the finance and accounting section presides over the daily work, coordinates the relationship between various departments, checks the implementation of the cost plan, and finds problems in time and submits it to the expense management center for study. Determine the control objectives and clarify the direction of the effort. The finance and accounting department predicts changes in the current year based on the actual expenditures of the previous year, proposes cost control targets, and submits them to the management and use departments in a timely manner after submitting the expense management center’s discussion and decision. No special reason and managed