The problems existing in enterprise management should be well managed, so that enterprises can have the stamina for development, achieve the established strategic goals and achieve sustainable management through continuous optimization. At present, there are the following problems in the process of enterprise management:
(A) the management concept has not yet taken root.
With the gradual transition from planned economy to market economy in China, there is a gap in people's understanding of the main relations in enterprise management. Some business ideas and management methods that used to be very applicable in the planned economy are no longer applicable in the new situation. The new market concept, benefit concept and innovation concept that meet the market demand have not been really implemented in enterprises, which has caused some shortcomings in enterprise management and seriously restricted the development of enterprises under the new situation.
(B) the leading role of management is not prominent.
In the fierce market competition environment, an excellent enterprise will firmly grasp the main line of operation, and its sales revenue, cost and profit will become the goals it has always cared about and worked hard for, because it knows what its survival depends on. However, some enterprises, especially state-owned enterprises that undertake many social functions, are not very clear about this main business line. Its performance is that some departments forget the company? Pursuing the maximization of benefits? Goals, rather than just haggling over the gains and losses of local interests, put out the relationship between process and result, local and global, leading to the leading role of management diluting the optimization of enterprise management system.
Countermeasures and suggestions for enterprise management under the new situation (1) Means to strengthen enterprise management
Open source and throttling are two ways to do business well, and they are the most effective means for enterprises to develop rapidly and achieve good business performance. In terms of open source, we must first take innovation as the driving force, constantly improve the technical content of products, and enhance the strength of enterprises with brand-new and diversified products that meet customers. Product innovation can take many forms. It is necessary to give full play to the intelligence of technicians in enterprises, increase investment in product research and development, and cooperate with high-tech companies or famous universities to meet the needs of enterprises in product innovation. Secondly, through the previous market demand research and user demand guidance, we will continue to explore emerging markets and expand the development space of enterprise products. Especially in the new situation, it is necessary to increase the development of the international market and promote the mature products of enterprises to countries with market demand. The key to throttling is cost control. Cost management is a very important work of enterprise management. While expanding market share, enterprises can be invincible in the fierce market competition only by continuously reducing costs. And effective cost control is the key for enterprises to succeed in the fierce market competition. Cost management requires systematic, comprehensive, scientific and reasonable. We should pay attention to the design cost, procurement cost, manufacturing cost and expenses of enterprises, make overall consideration, plan systematically and standardize implementation. Only through the control of all employees, the whole process and the whole system can enterprises improve quality, increase efficiency and develop healthily.
(B) Optimize the implementation system of enterprise management
After the development goal of an enterprise is clear, it is necessary to implement an efficient management system, with less input and more output, in order to see the results, obtain benefits and make the enterprise competitive.
1. Guiding ideology
All the work of an enterprise must be business-centered, and business is efficiency-centered. All departments and personnel of the enterprise must obey and serve this center.
2. Responsible subject
The establishment of enterprise management system must clarify the subject of responsibility. First of all, we should sort out the main business processes of the company's operation and management, determine the core processes and auxiliary processes around the main business processes, allocate the company's related resources according to the main business processes, fully consider the current situation of enterprise management and existing institutions and functions, and refer to similar advanced industry practices to clarify the functions of various departments of the company and form the company's organizational structure and departmental responsibilities. Through clear organization, the business objectives are truly implemented to the responsible person.
3. Management methods
Enterprise management should implement target management. The essence of target management is to emphasize the combination of people and work, and realize employees' self-control and active work through understanding and participating in the formulation of goals. It connects people at all levels of the enterprise with general goals and sub-goals, mobilizes people to do things well to the maximum extent, embodies the guidance and support of superiors to subordinates, embodies the commitment of subordinates to superiors, and embodies the enterprise management concept of people-oriented and self-worth of employees. The realization of the goal depends on quantitative indicators. Enterprises should sort out a set of guiding and clear quantitative index system according to the characteristics of each work. Indicators must have the following characteristics: First, full coverage. Horizontally, it comes from various business activities and responsibilities of various departments, reflecting the work results of various departments; Vertical is a layer-by-layer decomposition, so that indicators can reach posts and people, and everyone has indicators. The second is to unify the caliber. All indicators have defined the completion standards and are supported by basic work. The third is to pay attention to process control. Each indicator has an implementation plan, specific measures, result evaluation, and monthly and quarterly summary analysis. Fourth, information management and control can be implemented.
4. Control tools
Enterprises should take responsibility accounting as the main control tool of enterprise management. The object of traditional cost accounting is product cost, while responsibility accounting collects production and operation expenses with responsibility center as the object and calculates the cost controlled by each responsibility center. The principle is who is responsible and who bears, and the accounting result is the implementation result of the budget or indicators. Although both are consumed in the process of production and operation, the total cost of enterprise products is equal to the sum of all responsibility costs, but responsibility accounting can reflect the independent goals and achievements of various departments and units in the whole operation.
(C) improve the performance evaluation system of enterprise management
Performance evaluation is an effective means to ensure management. Performance is the comparison between results and goals, that is, the degree and trend of the achievement of work results and expected goals. The evaluation method is a combination of quantitative and qualitative. The achievements include the current contribution to the business indicators and the optimization paper to consolidate the enterprise management system based on the basic work of this department. The assessment cycle is divided into months, quarters and years according to the content. The scope of assessment should be all employees, and there are no special employees who are not included in the assessment. The level of assessment should be assessment step by step, from enterprises to units, from units to individuals. In order to balance the immediate and long-term relationship, the evaluation system of enterprise management is divided into two aspects: one is the evaluation of specific quantitative business objectives to ensure the realization of the current economic benefits of enterprises. This is mainly assessed through the management target responsibility system and other professional functions with efficiency as the core. The second is the assessment of qualitative business objectives to ensure that the basic work and long-term work of enterprises can be grasped and managed.
Business plan profit: key taxes affect profits.
China's value-added tax reform can reduce the burden on enterprises in the short term, improve their investment enthusiasm, stimulate investment and expand domestic demand in the long term, which plays an important role in revitalizing the economy and boosting people's confidence. This policy has an impact on enterprise accounting statements and financial indicators. Under the same production and operation conditions, enterprises can reduce the tax payment and debt repayment burden and improve the competitiveness and profit level of the whole industry.
There are many preferential policies for business tax, and the tax items cover almost the entire tertiary industry. Each tax item has specific taxable details and tax rate differences. Enterprise financial personnel need to make a detailed analysis of the classification of tax items and notes according to their own business, and effectively divide and account the business activities among different tax items, different tax rates, domestic and foreign services, tax reduction and exemption, which is of great significance to reducing tax burden, reducing unnecessary tax expenditures and improving profits.
As the second largest tax in the current tax system, income tax plays an increasingly important role in the national tax revenue and is an important tool for the state to regulate economic operation and income distribution. Combination of two taxes? What are the new enterprise income tax law and preferential tax policies? Simple tax system, wide tax base, low tax rate and strict collection and management? Under the idea of tax reform, the process of tax legal system is constantly advancing. Understanding the differences between the old and new tax laws and how to link them up is of great significance for promoting the profit growth of enterprises and exploring new methods of tax planning.
Work together to plan and improve profits.
The purpose of a company's operation is to maximize profits, and profits are not only the basic guarantee of its business development, but also an important indicator of its operating performance, which determines that enterprises will try their best to reduce costs in order to obtain higher profits.
In various tax payment schemes, enterprise tax accounting makes reasonable arrangements for the company's financial activities such as fund-raising, investment, operation and profit distribution, makes reasonable decisions on procurement, production and operation and internal accounting, and makes active tax planning by using national laws and regulations, which not only ensures the enterprise to fulfill its profit and tax obligations, but also increases its own income? Hematopoiety? It can not only reduce the tax burden, but also improve the after-tax profit and realize its sustained and healthy development. Aerospace information ERP products communicate with the national tax-related system, and deal with various taxes (value-added tax, income tax, business tax, consumption tax, customs duties, export tax rebate, etc. ) participate in the business process of the enterprise.
& gt& gt& gt More exciting next page? Business tax planning?