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优化企业管理 提高规模效益
引用本文:许燕薇.优化企业管理 提高规模效益[J].阜阳师范学院学报(社会科学版),2000(5):55-57.
作者姓名:许燕薇
作者单位:安徽大学出版社,安徽合肥230039
摘    要:我国工业企业的平均规模偏小,规模效益低,市场竞争力不足。应通过企业合并或兼并等方式积极发展大型企业或企业集团。同时要优化企业管理,适当借鉴邯钢集团公司管理改革和美国福特公司“内部大兼并”等的成功经验,推进多目标责任核算制,正确处理集中管理和分权运作的关系,探索出优化企业管理的新路。这是提高企业规模效益和市场竞争力的重要环节。

关 键 词:规模效益  管理优化  多目标责任核算制

Management Optimization and Ahoption of Responsibility Accounting for a Better Scale Profit
Xu Yanwei Anhui University Publishing House,Hefei,Anhui China.Management Optimization and Ahoption of Responsibility Accounting for a Better Scale Profit[J].Journal of Fuyang Teachers College(Social Science Edition),2000(5):55-57.
Authors:Xu Yanwei Anhui University Publishing House  Hefei  Anhui China
Institution:Xu Yanwei Anhui University Publishing House,Hefei,Anhui China,230039
Abstract:Small in scale on the average,China's industrial enterprises have low scale profit and lack competitiveness.Therefore,large enterprises or business corglomerates should be formed through amalgamation and annexation. Business ad-ministration should also be optimized by properly using the experience of the management reform of Handam Iron and SteelCroup and "the interior annexation" of Ford Corporation. Multiple target responsibility acounti system should be adopted. Aproper Balance should be warntained Between centratized mangement and tecentratized operation There are key factors to theimprovement of scale profit and competitiveness of enterprises.
Keywords:Scale Profit  Management Optimization  Multiple Target Responsibility Accounting System
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