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在现代管理技术中,有一种先进的ABC 管理法。它的基本原理就是把影响管理对象的“关键少数”因素列为A 类,中间次要因素列为B 类,不重要的一般因素列为C 类,进而有针对性地进行控制和管理。目前,这种管理方法正在我国的企业管理工作中推广。在工会财务工作中推广应用ABC 管理法,不但是必要的,而且是可行的。在我们工会财务工作中“关键少数和次要多数”的关系确实无处不在,也确实需要用ABC 管理法找出它们的主次关系,以便切实解决存在的问题。
In modern management technology, there is an advanced ABC management method. Its basic principle is to classify the “critical few” factors affecting management objects as category A, the minor secondary factors as category B, and the unimportant general factors as category C, and then to carry out targeted control and management. At present, this management method is being promoted in China’s corporate management. It is not only necessary, but also feasible, to promote the application of the ABC management method in the financial work of a trade union. In the financial work of our trade unions, the relationship between “critical minorities and major minorities” is indeed ubiquitous, and it is indeed necessary to use the ABC management method to find out their primary and secondary relations so as to effectively solve the existing problems.