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一、根据外贸企业的内部组织和分权特点设置责任中心。我国外贸企业一般实行两级管理或三级管理,在设置责任中心时,可根据不同管理层次设置责任中心。例如:(1)设置以进出口业务小组为主的进口销售、出口创汇、收汇中心。各进出口业务小组属第三级管理层次,不仅要完成有关指标,还要分析进货的效益性,选择最佳的进货地点和时间。(2)设置以进出口业务部门为主的利润中心。各进出口业务属第二级管理层次,比进出口业务小组负有更多的责任,享有较大的权力。它的责任一般是核定进口商品的进价和销价,出口商品的收购价和外销价,审查确定进出口商品运输路线、运输方式、运输价格等。这些工作直接影响企业利润的高低,必须认真抓好。(3)设置以综合职能部门为主的进出口费用中心。外贸企业的计统、财会、物价、储运、包装、行政、总务、商情、样宣等
First, set up a responsibility center based on the internal organization and decentralization characteristics of foreign trade companies. China’s foreign trade companies generally implement two-level management or three-level management. When setting up the responsibility center, the responsibility center can be set according to different levels of management. For example: (1) Set up an import and export business group that focuses on import sales, foreign exchange earnings through exports, and foreign exchange centers. Each import and export business group is a third-level management level, not only to complete the relevant indicators, but also to analyze the effectiveness of the purchase, choose the best place and time of purchase. (2) Set up a profit center based on import and export business. All import and export businesses belong to the second-level management level and have more responsibilities than the import and export business groups and enjoy greater power. Its responsibility is generally to approve the purchase price and sales price of imported goods, the purchase price and export price of export goods, review and determine the import and export commodity transportation routes, transportation methods, and transportation prices. These jobs have a direct impact on the level of corporate profits and must be carefully handled. (3) Set up an import and export expense center based on comprehensive functional departments. Foreign trade companies’ planning, accounting, commodity prices, storage, transportation, packaging, administration, general affairs, business conditions, sample promotion, etc.