安徽快3走势图

天行健精益生产咨询公司联系热线
天行健微信二维码
扫一扫二维码

精益化管理理念在企业财务管理中的运用

作者:精益生产咨询师分类:精益生产管理资讯时间:2019-05-31 11:02:30

文章讲述现代企业财务管理理念,了解企业财务管理理念薄弱案例,经营精细化管理和精益管理的意义。企业要想在日趋白热化的市场竞争中占据有利位置并实现有序健康发展,就必须要开展好财务管理工作,将精益化管理理念安徽快3走势图运用于企业财务管理中,可切实解决传统财务管理中存在的一系列问题,进而真正意义上提升企业财务管理水平及经济效益。本文就精益化管理理念的具体涵义和在成本控制、预算管理、会计核算等方面的具体运用谈谈自己的看法。


精益化管理理念在企业财务管理中的运用


安徽快3走势图JINGYIHUAGUANLILINIANYUANYURIBENFENGTIANGONGSISHOUCHUANGDESHENGCHANTIXI。ZHEIZHONGGUANLIFANGFADEHEXINSHIQIANGDIAOLIYONGJIAOSHAODEKONGJIAN,ZIBENYIJIRENLILAISHENGCHANGENGYOUZHIDECHANPIN,CONGERNENGGOUGENGJINGQUEDIMANZUKEHUXUQIULIANG。JUTIDISHUO,JINGYIHUAGUANLILINIANJINGSUIJIUSHIJING――SHAOTOURU,SHAOXIAOHAOZIYUAN,SHAOHUASHIJIAN,YOUQISHIYAOJIANSHAOBUKEZAISHENGZIYUANDETOURUHEHAOFEI,GAOZHILIANG。YI――DUOSHENGCHANCHUJINGJIXIAOYI,SHIXIANQIYESHENGJIDEMUBIAO,GENGJIAJINGYIQIUJING。JIANERYANZHI,JINGYIGUANLIDELINIANJIUSHIDUJUEWUJIAZHIDEHUODONG。

一、财务管理精益化,首先在于成本控制和成本的持续降低

安徽快3走势图JINGYIGUANLIYAOQIUCHIXUDEJIANSHAOLANGFEI,ZHEIZAICAIWUGUANLIDETIXIANJIUSHICHENGBENDEKONGZHIHECHENGBENDECHIXUJIANGDI。YAOTIGAOCHENGBENKONGZHIDEXIAOGUO,YINGSHOUXIANZUODAOCHENGBENGUANLIZHIDUJINGYIHUA,GENJUQIYEDESHIJIQINGKUANGJIANLIQIWANSHANDECHENGBENKONGZHIJIZHI。YAOKAOZHIDUJUEDINGKAIZHI,KAOJIANDULAIYUESHUKAIZHI,BIMIANCHENGBENKONGZHIZHONGDEZHUGUANXINGHESUIYIXING,YISHIXIANCHENGBENGUANLIDEZHIDUHUA,GUIFANHUA。YINCIYAOZHIDINGHUOWANSHANRUCAILIAOCAIGOU、BAOGUAN、YANSHOU、CHUKU、XIAOHAOZHIDU,LAODONGBAOCHOUGUANLIZHIDU,SHEBEIGUANLIBANFA,CAIWUGUANLIBANFA,HUIJIHESUANGUIDING,ANQUAN、ZHILIANGGUANLIBANFA,YANGONGJIJIABANFADENGYUKONGZHICHENGBENYOUGUANDEGUIZHANGZHIDU,BINGJIANLIQIXIANGMUBUDECHENGBENKONGZHIHENEIBUJIANDUJIZHI。YAOTIGAOZHEIXIEGUANLIZHIDUDEZHIXINGLI,YINWEIZAIHAODEGUANLICUOSHI,MEIYOUZHENZHENGDELUOSHI,YEHUICHENGWEIYIZHIKONGWEN。YANGEDECHENGBENKONGZHIYOUYU“KUZAO”SHIYIJIANKUCHASHI,WANGWANGBEIGUANLIZHEHUSHI,ZHEILIYINGDANGQIANGDIAODESHI,GUANLIZHEBIXUXIANCONGYUESHUZIJIZUOQI,DAIDONGGUANGDAYUANGONGRENZHENGUANCHECHENGBENKONGZHIZHIDU,CAINENGBAOZHENGCHENGBENKONGZHIDAOWEI;TONGSHIYAOYINGZAOYIGELIANGHAODEGONGZUOFENWEI,JIANLILIANGHAODEGOUTONGHUANJING,BUMENHEGERENYAOXIANGHUPEIHE,YOUXIAOGOUTONG,TONGGUOGOUTONGRANGBIERENZHUNQUELIJIENIDEYITU,MINGBAIZHEIJIANSHIQINGDEZHONGYAOXING,CONGERDIAODONGTARENJIJIXING。ZAICI,CHENGBENKONGZHIYINGSHIANZHAOZERENBUMENZHUJIFENJIEDE,CHENGBENFEIYONGDEFENJIEYAOZHENZHENGLUOSHIDAOREN,ZHEIZHONGFENJIEGUOCHENGBUJINJINSHICHENGBENKONGZHIZHUBUFENJIEGUOCHENG,GENGZHONGYAODESHIDUIZHENGGECHENGBENQUDONGYINSUFENXIDEGUOCHENG,CAINENGGOUWEIQIYEDECHENGBENKONGZHIHECHENGBENDECHIXUJIANGDITIGONGZHUNBEI。YAOJIANGCHENGBENKONGZHILUOSHIDAOWEI,BIYAODEJIANGCHENGCUOSHISHIBUKESHAODE,YAOJIAQIANGDUIYEWUBUMENZHIXINGZHIDUDEJIANCHA,DUIZHIXINGBUHAODEBUMEN,GERENYAOJINXINGPIPINGJIAOYU,SHENZHICHUFA,BIYAOSHIYAOJIANJUECHEHUANYOUGUANRENYUAN,YAONULITIGAOYEWURENYUANDEZHENGZHISUZHIHEZHUANYESHUIPING,ZHIDAOHEJIANDUTAMENZUOHAOGEXIANGGONGZUO,JIANGGUANLIZERENLUOSHIDAOWEI,ZUODAOGUANLIZERENJUTIHUA、MINGQUEHUA,SHIMEIYIGEGUANLIZHEDOUNENGANZHAOYUDINGMUBIAOSHIXIANGONGZUODAOWEI、BAOZHENGCHENGBENKONGZHIDEZHILIANG。


JINGYIGUANLIBUJINYAOQIUCHENGBENKONGZHIDEDAOWEI,ERQIEYAOQIUCHENGBENDECHIXUJIANGDI,TONGGUOZAIRICHANGCHENGBENGUANLIZHONGDUIFEIYONGHELIXINGHEYOUXIAOXINGDESHENHE,GUANLICENGYAOSHIDUZENGJIAHELIYOUXIAODEFEIYONGKAIZHI,JIANSHAOWUXIAOZHICHU。ZHEIYANGSHIDEQIYEDECHENGBENFEIYONGZHICHUDOUSHIWEIQIYEXIAOYIZENGJIAFUWU,WEIQIYEJINGJIXIAOYIDEWENBUTIGAOTIGONGTIAOJIAN。DANSHI,JINGYIHUAGUANLIBINGBUSHISHIWUJUXI,MIANMIANJUDAO。JIANGANGGUIDERENLIZIYUANHEJINGLITOURUWUYIYIDEXIXIAOHUANJIEBENSHENSHIYIZHONGLANGFEI,YAOKEGUANFENXIQIYEJIAZHILIANTIAO,ZHAODAOCHENGBENKONGZHIDEGUANJIANYAOSUBIYAOSHIYAODINGQIJINXINGJINGJIHUODONGFENXI,DUICHENGBENDEGOUCHENGYAOSUJINXINGHENGXIANGZONGXIANGBIJIAO,LIQIUJIANGCHENGBENKONGZHILUOSHIDAOWEI,JIANGCHENGBENFENXIGONGZUODECHANGGUIHUAHEZHUANRENHUAYEBAOZHENGLECHENGBENKONGZHIHECHENGBENJIANGDIGONGZUODECHIXUYUNZHUAN。

二、运用精益化管理理念,提高预算管理水平

YUSUANGUANLIJINGYIHUABUZAIZHEZHONGQIANGDIAOYUSUANSHUJUBENSHENDEJINGQUE,TAYAOQIUYUSUANGUANLIGONGZUOZUOXI,YAOQIUBAYINGXIANGQIYEXIAOYIDEYINSUKAOLVQUAN,CONGERNENGGOUZAIDONGXIQIYEJINGYINGHUANJINGBIANHUADETONGSHI,KEGUANPINGJIADUIQIYEDEYINGXIANG,WEIQIYEJINGYINGZHEZUOCHUJINGYINGJUECE,DIAOZHENGQIYEJINGYINGCELVE,SHIXIANJIDINGMUBIAOTIGONGCAIWUZHUANYEZHICHIHEFUWU。CONGYIDINGYIYISHANGJIANG,JINGYIHUADEYUSUANGUANLIJIANGCHENGWEILIANJIEQIYEFAZHANZHANLVE,QIYENIANDUJINGYINGJIHUAHEQIYEJINGYINGHUANJINGDENIUDAI。


ZAIYUSUANGUANLILIUCHENGSHEJIFANGMIAN,GONGSIYINGZHIDINGYITAOWANZHENGDEYUSUANGONGZUOLIUCHENG,BAOKUOYUSUANBIANZHI、YUSUANGENZONGKONGZHI、YUSUANFENXI、YUSUANDIAOZHENGDENGGEGEHUANJIE,TONGGUOZHEITAOLIUCHENG,SHIDEQIYEZHENGGEYUSUANGUANLIYOUZHANGKEXUN,TIGAOGONGZUOXIAOLV,GONGSIYEKEYITONGGUOZHEITAOLIUCHENGMINGQUEGEBUMENZAIYUSUANBIANZHIHEYUSUANKONGZHIZHONGDEZHIZEHEZEREN,LISHUNGEBUMENDEXIANGHUGUANXI,BAOZHENGQUANYUZEDEYIZHI。


GONGSIDEYUSUANGENZONGFENXIGONGZUOYINGSHIYIXIANGRICHANGXINGDEGONGZUO,CAIWUBUZHUANRENDUIGEYUEDUDEYUSUANSHUJUYUKUAIBAOSHUJUJINXINGDUIBI,TONGGUODUICHAYIDEFENXIHEDUIWEILAIJINGJIHUANJINGDEPANDUAN,XINGCHENGJIAOWEIXIANGXIDEYUEDUYUSUANWANCHENGQINGKUANGFENXIBAOGAO。BAOGAOKEYIZUOWEIJINGYINGGUANLIZHESHUNLIWANCHENGNIANDUJINGYINGJIHUA,SHIDUDIAOZHENGJINGYINGCELVE,BAWOZHONGDIANSHOURUCHENGBENXIANGMUDONGTAIDEZHONGYAOCANKAOWENJIANJIAYILIYONG。


GONGSIYUSUANGUANLIZHONGXIAOYITEZHENGSHITONGGUOYUSUANMUBIAOBIAOXIANCHULAI。ZUOWEIBUDUANZHUIQIULIYIHEHUIBAODEGONGSI,YUSUANGUANLIDEZHUYAOMUBIAOSHIZHUIQIUXIAOYI。ZHENGRUDANGJINYUSUANGUANLIBUSHIWEILEPIANMIANQIANGDIAOYUSUANLIRUNZHIBIAODEWANCHENGYIYANG,GONGSIYUSUANGUANLITIXIANDESHIDONGTAIDEXIAOYI,ZHEIZHONGXIAOYIHUIDALEZAIMOUZHONGJINGYINGHUANJINGXIAQIYEYINGYOUDEXIAOYI,YEMIAOHUIZHEJINGYINGGUANLIZHETONGGUONULIDAIDONGQUANYUANNENGGOUSHIXIANDEZUIDAXIAOYI。GONGSITONGGUOSHISHIJIANKONGWAIBUJINGYINGHUANJINGBIANHUA,KAOCHAFENXIKEYIDIAODONGDENEIWAIBUHUANJINGZIYUAN,DUIKEYISHIXIANDEXIAOYIJINXINGSHIDANGDEDIAOZHENG,BINGYICIZUOWEIJILIQUANTIYUANGONGXIANGGENGGAOMUBIAONULIDEDONGLI,ZHEIYANGJIUBAOZHENGLEGONGSIDUIKONGGUGONGSILIRUNHUIBAODEZUIDAHUA。

三、理顺产权关系,降低会计核算相关成本

ANZHAOJINGYIHUAGUANLIDEYAOQIU,HUIJIHECAIWUGONGZUOJIUSHIYAOTIGAOSUOCHUANGZAODEJIAZHI,TIGAOCAIWUXINXIZHILIANG,TONGSHIJIANGDIHUIJIJIXIANGGUANCHENGBEN。QIYISHIJIANGDIHUIJIHESUANDECHENGBEN,HUIJIHESUANCHENGBENSHIQIYEZAIJINXINGXINXIJIAGONGTOURURENLIWULISHIJIANDENGJINGJIZIYUANDEHAOFEISHUIPING。GUQUANGUANXIDEQINGXIJUEDINGLEGAIGONGSIZAIQUDEHUIJIXINXIDEJISHIXINGHEZHUNQUEXINGFANGMIANYOUYUQITAGUQUANGUANXIFUZAHEMOHUDEKONGGUGONGSI,CIWAI,CAIYONGHUIJIJIZHONGHESUANMOSHIYEHUISHIHUIJIHESUANCHENGBENDADAJIANSHAO,SUODUANLEHUIJIXINXICHUANDILUJING,TIGAOLEHUIJIXINXIZHILIANG,JIAKUAILEXINXICHUANDISUDU。


安徽快3走势图MUQIANZHONGGUODEXUDUODAXINGJITUANGONGSIYOUYULISHIYUANYINXINGCHENGJIAOWEIFUZADEGUQUANGUANXI,BUTONGJICIDANWEIZHIJIANDEJIAOCHACHIGUXIANXIANGBUZAISHAOSHU。XIANGGUANDANWEIDEHUIJIRENYUANWEICHULIZHEIXIEFUZADEGUQUANGUANXI,YAOJINXINGFANRONGFAWEI,GENGMEIYOUTAIDAYIYIDEHUIJIDIAOZHENGGONGZUO,YAOJIANGDIZHEIZHONGHUIJIHESUANCHENGBENDELANGFEI,YIFANGMIANXIANGGUANDANWEIHEBUMENYOUBIYAOJINYIBULISHUNSUOSHUQIYEDEGUQUANGUANXI,LINGYIFANGMIANGEJIDANWEIZAIJINXINGZHONGZUGAIZHIXIANGMUSHI,YOUBIYAOJIANGSHIFOUYOULIYUQIYEHUIJIHESUAN,SHIFOUYOULIYUWEILAICAIWUHUIJIXINXICHUANDI,SHIFOUYOULIYUQIYECAIWUHUIJIKONGZHIZUOWEIYIXIANGZHONGYAODEYINSUJIAYIKAOLV。

四、借助于计算机技术,提升财务精益化管理的水平

安徽快3走势图YIFANGMIANYAOYICAIWUGUANLIWEIZHONGXIN,TUIJINQIYEJISUANJIWANGLUOJISHUDEYINGYONG,JIEHEQIYESHIJI,JIJIYINJINKAIFAYUNYONGTONGYIDECAIWUYUYEWUYITIHUADEGUANLIRUANJIAN,ANZHAO“ZONGTIGUIHUA,FENBUSHISHI,TUCHUZHONGDIAN,XIANYIHOUNAN”DEYUANZE,YICIKAIFAYUNYONG。ZUODAOKAIFAYIKUAI,YUNYONGYIKUAI,JIANXIAOYIKUAI,ZHUBUSHIXIANSHENGCHANJINGYINGGUOCHENGDEXINXILIU、WULIU、ZIJINLIUDEJICHENGHESHUZIGONGXIANG,BAOZHANGQIYEYUSUAN、JIESUAN、JIANKONGDENGCAIWUGUANLIGONGZUOSUOWEIGUIFANHUA、GAOXIAOHUA、JINGYIHUA。


LINGYIFANGMIAN,YAOCONGBORUOHUANJIERUSHOU,JIANLIQIYICAIWUGUANLIWEIHEXINDENEIBUXINXIGUANLIXITONG,TONGGUOCAIYONGJISUANJIWANGLUOSHOUDUANHETONGYIDECAIWUGUANLIRUANJIAN,QUDAIGUOQUFANSUODEHUIJISHUJUJIAGONG,FENXIJIJICHUXINGDE“RENDINGREN”JIANKONGGUANLIFANGSHI,SHIGUANLIGONGZUODE“SHOUSHENZHANG,YANBIANLIANG,TOUMINGDUZENGJIA”,TEBIESHIYIXIEGUIZHANGZHIDU,KEYITONGGUOJISUANJICHENGXUGUHUA,PAICHURENWEIYINSUGANRAO,BIANCHENGYINGYUESHU,CONGJISHUSHANGJIEJUEXINXIBUJISHI、BUDUICHENGHEJIANDUFALI、ZHIHOUDEWENTI。


CHUCIZHIWAI,YAOJIANLILIANGHAODEXINXIGOUTONGXITONG,TIGAOQIYEDECHENGBENGUANLIXIAOGUO。YIGELIANGHAODEXINXIGOUTONGXITONG,KEYISHIQIYEJISHIZHANGWOJINGYINGZHUANGKUANG,TIGONGNEIRONGQUANMIAN、JISHI、ZHUNQUEDEXINXI,BINGYOULIYUGEBUMENHERENYUANJINXINGGOUTONGXIEDIAO,YOUCICHANSHENGDEHUIJIXINXIDEXIANGGUANXING,ZHENSHIXINGHETOUMINGDUYOUDOUHUIDEDAOJINYIBUDETIGAO,CONGERTIGAOCAIWUGUANLIDEJINGYIHUASHUIPING。

五、缩短决策周期,增强决策实效

GONGSIYAOQUDEJIAORENDECHENGJI,DEYIYUTADUISHICHANGSHIJIDEBAWO,RUGUOBASHIJIANDANGZUOSHIYIZHONGZIYUANLAIKAN,ZAIBAOZHENGJUECEZHILIANGDEYIDINGQIANTIXIA,ZUIDAXIANDUDIJIANSHAOSHIJIANZIYUANDELANGFEI,SUODUANJUECEZHOUQI,ZHEIYESHIJINGYIHUAGUANLILINIANDEYAOQIU。DANGRAN,YOUYUCAIWUJUECESHIXIANGDEZHONGYAOCHENGDUHEFUZACHENGDUBUTONG,DUIJUECESHIJIANDEYAOQIUBIRANBUTONG。DANWOMENQUESHIXUYAOANZHAOJINGYIHUAGUANLIDESIXIANGQUWANSHANCAIWUJUECELIUCHENG,JIANSHAOBUBIYAODESHIJIANLANGFEI。ZHIYOUZHEIYANGCAINENGZENGQIANGQIYEBAWOSHIJIDENENGLI,TISHENGQIYEDEKECHIXUFAZHANNENGLI。


YISHANGJIUSHIJINGYIHUAGUANLILINIANZAICAIWUGUANLIJIGEFANGMIANDEYUNYONG,QIYUNYONGXIAOGUODEHAOHUAI,YUNYONGCHENGDUDEGAODI,HAIQUJUEYUYIGEGUANJIANDEYINSU,NEIJIUSHICAIWUGUANLIRENYUANDEZHENGTISUZHI。XIANZAIZHENGCHUYUHUIJIXINJIUZHUNZEJIAOTIDEZHONGYAOSHIQI,XUYAODUIHUIJIRENYUANJINXINGQUANFANGWEI,DUOJIAODUDEYEWUPEIXUNHEJINENGKAOHE,DIAODONGQIXUEXIDEJIJIXING,SHIHUIJIRENYUANJISHIZHANGWOXINDEHUIJIZHISHI,BIYAOSHIDUIHUIJIRENYUANXUEXISHISHIJILIYUESHUJIZHI,GULIHUIJIRENYUANJIJIZIXUE,DUIBIAOXIANTUCHUDERENYUANJINXINGBIAOZHANGJIANGLI,CUSHIHUIJIRENYUANYANGCHENGZHUDONGXUEXIDELIANGHAOXIGUAN,TIGAOCAIWURENYUANDESHIJIGONGZUONENGLI,ZHEIYANGWOMENDECAIWUGUANLIRENYUANCAINENGBAJINGXIHUAGUANLILINIANHEGONGSIDECAIWUGUANLI,RIYIGENGXINDECAIWUZHISHITIXIJINMIDEJIEHEQILAI,QIESHITIGAOQIYEDECAIWUGUANLISHUIPING。


SIXIANGSHIZHIPEIYIQIEDE,YIGERENYOUSHENMEYANGDESIXIANG,JIUYOUSHENMEYANGDEXINGDONG,JINGYIHUAGUANLILINIANZHIGENYURIBENWENHUA,TIXIANCHIZHIYIHENGDEXINNIAN,JINGYIQIUJINGDETAIDU,TAQIANHANZHEDONGFANGRUJIAGUANLIZHEXUEDEYINGXIANG。ZHONGSUODOUZHI,RIBENWULUNSHIJINGJIZONGLIANGHAISHIRENJUNGUONEISHENGCHANZONGZHI,DOUSUANSHIYIGEFEICHANGFUYUDEGUOJIA,ZHENGSHIYINWEIRIBENJIEJIAN、QINMIAN,JINGYIQIUJINGDECHUANTONGWENHUA,JIANGRIBENYOUYIGEZIYUANKUIFADEGUOJIAZAOJIUCHENGYIGEJINGJIQIANGGUO,ZHEISHIHENZHIDEWOMENXUEXIDE,XIANGXINWOMENJIANGJINGYIHUAGUANLILINIANZHENZHENGRONGRURICHANGDEGONGZUOZHONGDEDIANDIANDIDI,WOMENDEQIYECAIWUGUANLISHUIPINGBIJIANGTASHANGYIGEXINDETAIJIE。


回到顶部