The purpose of enterprise's business activities
First, the short-term purpose of operating enterprises.
At the beginning, the idea of starting a business was simple, that is, making money, earning more money than working, becoming rich, and making yourself and your family live better. Once an enterprise is established, it is found that it is not only necessary to make money in the year of its establishment, but also to make profits every year thereafter, otherwise the enterprise will not survive. Therefore, the purpose of running a business is to make a profit from a short-term perspective (that is, a year's tactical level) and let the business survive.
Second, the long-term purpose of running a business.
Enterprises, like people, have a gradual development stage, including breastfeeding, crawling, standing, walking, running, growing tall, growing up, being strong, mature, aging and dying. From babbling and preschool education to primary school children's stage, junior high school teenagers stage, high school college youth stage, young adults stage of entering social work and getting married? This growth is a natural law, and the development of enterprises should also conform to the natural law. We can't think that children from/kloc-0 to 5 years old are the funniest, the most obedient and the cutest according to our own preferences, so let them stay at this age forever and not let them grow up. Is this possible? Impossible, it doesn't conform to the laws of nature. By the same token, we can't think that when an enterprise has a scale of 50 to 100 people, it is best to manage it. I know the names of every employee and they respect me very much. Management is also easy, and corporate profits are good, so I deliberately let the enterprise stay at such a scale and stage. Can this be done? Yes, but it doesn't conform to the laws of nature. Enterprises will soon be defeated by fast-growing peers, market space will be given to these growing peers, talents will flow to these growing peers, and finally the enterprises they have worked hard to build will be destroyed in their own hands. In the development of China's ceramic industry in recent twenty years, there are many such cases, which should be taken as a warning. Therefore, from a long-term perspective (that is, a strategy of more than one year), the purpose of operating an enterprise is to constantly pursue the growth and development of the enterprise, which includes the growth and development of enterprise management, innovation, brand, profitability and scale.
Third, the internal purpose of running a business.
From the inside of the enterprise, what is the purpose of running the enterprise? That is to meet the needs of employees' labor desire and realize the happiness of employees in both material and spiritual aspects. A student who just graduated from school joins the enterprise. First of all, he has a certain demand for wage income, at least wage income can support himself, which is the demand for survival; Secondly, after joining the enterprise, they will be assigned to a certain department of the enterprise, hoping to be recognized by colleagues and bosses in the department in their work and life, which is the demand for a sense of belonging; Third, through the leadership of the boss, the help of colleagues, and my own efforts, I hope to increase my salary for one or two years after I am qualified for the job. Even if CPI goes up, I don't think family life is difficult. This is the demand for salary. The biggest loss of employees in the ceramic industry is the bottom employees, mainly because the wages are too low; The fourth level, after the income is met, some outstanding and enterprising employees will ask for jobs. If the enterprise stays in the development of the original scale, there are no more management positions and no opportunities for job competition, it will not be able to meet the needs of employees at this level, and such employees are likely to choose job-hopping; The fifth level is the demand for self-worth. In addition to the satisfaction of salary and position, I also hope that my reasonable suggestions or opinions can be taken seriously and adopted by departments and senior management of enterprises. The sixth level is the demand for the contribution of the team and the enterprise, that is, I hope that I can make more efforts for the team and the enterprise, which is reflected in completing or even exceeding the team's annual goals and tasks, contributing more operating income and profits to the enterprise and being commended by the leaders of the board of directors of the enterprise; The seventh level is the demand for social contribution. At this level, employees do not take, but pay, such as contributing to the technological progress of the industry and participating in charitable activities such as poverty alleviation and blood donation.
Fourth, the external purpose of operating enterprises.
As we all know, the current situation of most enterprises in China is that employees will pay for a month's labor and sweat before they can get their wages next month; Suppliers send raw materials to enterprises for use first, and then receive the payment in the second month or even longer; Enterprises use water and electricity first, and then pay the water and electricity fee in the second month; Pay various taxes and fees after generating sales revenue; Employees who earn more than 3,500 yuan have to pay personal income tax; After the media advertisement is released, the enterprise pays the advertising fee; The monthly royalty reward can only be realized after the payment of distribution and agent is returned; An enterprise has annual profits, and shareholders will get dividends only after employees' wages and bonuses are paid. Generally speaking, for the long-term development of enterprises, dividends will not exceed 30% of profits. The reality of enterprise management can not be separated from the support and help of these stakeholders, so operators should jump out of their own enterprises and think about the purpose of operating enterprises from the perspective of the outside of the enterprise, that is, balance the interests of various stakeholders.
Matters needing attention in enterprise management
Most enterprises, when taking shape, consider how to develop rapidly and how to grow rapidly. It has become their development goal or means to state the internationalization, modernization, informationization, diversification and listing of enterprises. Enterprise development has lofty ideals and goals, which is certainly gratifying, but one careless move will lose the game. In the process of pursuing rapid development, numerous enterprises have closed down, gone bankrupt and suffered serious recession, such as giant, Zhu San, Qin Chi, Aiduo VCD and other well-known enterprises. In the process of development, enterprises do everything possible to ensure that they will not fail, and more than half of them will succeed without bankruptcy.
First, prevent business strategy mistakes.
Every enterprise has its own strategic goals in the development process, and Baoqing Group is no exception. The success of an enterprise depends on the success of its strategy. The correct strategy will promote the development of enterprises, while the wrong strategy is likely to lead to the failure of enterprises. From ancient times to the present, from foreign countries to China, they all attach importance to strategy. Where did Sun Tzu's Art of War begin? Plan? , the three countries compete for the male, and become? Beg? ; Modern enterprises, make the past serve the present, make foreign things serve China, and almost 100% successful enterprises will? Strategy? Leave it there first.
How to prevent enterprises from making mistakes in business strategy, I think we should mainly prevent the following mistakes: 1, to prevent enterprises from blindly diversifying their operations. 2. Prevent business operations from being too simplistic. 3, to prevent the rapid expansion of enterprises, leading to other aspects can not keep up with the rapid expansion of enterprises.
Second, prevent the financial crisis.
There is only one fuse for enterprise failure: enterprise funds can't keep up with the needs of enterprise development, which leads to the bottleneck of funds. The reasons leading to the bottleneck of funds are comprehensive and complicated. How to ensure the long-term rapid development of the group, I think: capital is one of the key factors, and enterprises must prevent the capital crisis in the development process. If Giant Group had been thrifty, not extravagant, made savings in advance for a rainy day, and then borrowed10.2 billion from the bank and invested 340 million, the history of Giant Group might have been rewritten forever, and Shi Yuzhu would be even more brilliant. Similarly, the failure in Asia is the same. If we strengthen internal control and be thrifty, maybe we can really do it? Going to the Central Plains is like going home? Zhengzhou Asia! ?
Third, prevent the enterprise management mechanism from keeping up with the enterprise development.
No matter foreign enterprises or enterprises in China, especially private enterprises in China, there are generally two transition periods: one is the transition period of enterprise power transfer and the other is the transition period of enterprise development. These two transition periods are both sensitive and dangerous for enterprises.
Fourth, to prevent corporate culture from keeping up with the development of enterprises, I personally think that the highest realm of enterprise management is to manage enterprises with culture.
When an enterprise develops from the primitive accumulation of capital period to the management mechanism stage, the concept of corporate culture will take shape. At this time, most employees of the enterprise have a superficial understanding of corporate culture, or an hearsay understanding, and cannot understand the true connotation of corporate culture. They know one thing but not another, only how to use it. Corporate culture is a higher level of management, which takes the personal management thoughts of business operators as the core, instills corporate ideas, business ideas, ethical principles, social values, values, marketing systems and other series, and determines the core competitiveness of enterprises. Therefore, in the process of development, enterprises should consciously establish and instill corporate culture.
Five, to prevent talents from keeping up with the development of enterprises.
Six, to prevent information technology from keeping up with the changing needs of the times.
Seven, to prevent enterprises from unwilling to change the status quo in the process of development.
Many entrepreneurs seize one or two rare opportunities to expand their enterprises and make them take shape. The successful experience at that time influenced his life and became the basis for future decision makers. Most decisions, business models and management models remain unchanged. The market economy is constantly changing, and so are information, technology and consumption concepts. If you don't advance, you will retreat. Life lies in exercise. The sustainable development of enterprises lies in the continuous innovation. After the enterprise develops to a certain extent, the original business model, management system and enterprise mechanism can no longer meet the development needs of the enterprise. At this time, if the enterprise is unwilling to change the status quo, it will only start to decline and even go bankrupt. Like what? Ford? After the bleak period of the sixties and seventies, Parker? After 60 years of severe market shrinkage, Aiduo VCD? A flash in the pan.
Eight, to prevent vicious competition
Many businessmen think that we must beat our competitors. Actually, this is a wrong view. Achieving a win-win situation for enterprises is the magic weapon for enterprises to win. If we must fight to the death, it will only lead to vicious competition, which will greatly hurt the vitality of the company, and people, money and things will be seriously bruised.
When companies do real estate projects in other places, it is best to choose local authoritative and distinctive projects to minimize risks.
Nine, to prevent internal out of control
After the enterprise becomes bigger, the number of people will increase greatly, the enterprise will become more complicated and various problems will arise. When an enterprise grows bigger, once its business is trans-provincial and transnational, the high-level decision makers have limited energy and cannot cover everything. They tend to care about this and that, and the most likely problem is internal out of control. The biggest harm of internal out-of-control is that out-of-control fund management and out-of-control personnel management can lead to the bankruptcy of enterprises.
There are many examples of internal out-of-control leading to enterprise decline, bankruptcy and bankruptcy:
A typical example of out-of-control fund management is Zhengzhou Asia Group. Asia Group is a large supermarket chain in China in 1990s. Due to the neglect of strengthening internal control, the management of shopping malls in Beijing, Shanghai, Shenzhen and Guangzhou is out of control, and there are big loopholes in funds. As a result, leaders insisted on raising hundreds or even thousands of dollars for what they could have done, and operating costs rose sharply. The annual management cost is several hundred million, while the business performance of the enterprise is only several hundred million. In just over a year, the Asian Group suffered serious losses.
There are countless typical examples of personnel management out of control, mainly reflected in 1, subsidiaries, branches, and disobedience to the leadership of the head office; 2. Employees are irresponsible and have no loyalty to the enterprise; 3. Employees do things that violate social morality; 4. Some company backbones resign, or start their own companies, develop the same products, compete with enterprises, and weaken the company's strength; Either bring technology and market to other companies to develop, which will seriously weaken the competitiveness of the company; 5. The complex internal relations of enterprises have brought some bad habits to enterprises and hindered their normal development; 6, the old qualifications of enterprises and the new generation can not be harmonious.
Ten, pay attention to the cultivation of enterprise core competitiveness.
The long-term sustainable development of any enterprise, on the surface, is the competition and development of talents, but in essence, it is the sustainable development of the core competitiveness of enterprises. The core competitiveness of an enterprise is not a pure technical competitiveness, nor a pure financial advantage, but a series of integration of enterprise management, business philosophy, enterprise mechanism, talent mechanism, enterprise motivation, enterprise culture and core technology. To develop and continue to be bigger and stronger, enterprises must start from all aspects, constantly reform and innovate, constantly overcome contradictions, advance in contradictions and make progress in reforms.
The ancients said:? Chaos is born of governance, timidity is born of courage, and weakness is born of strength? . The stronger the enterprise, the more attention should be paid to the cultivation of core competitiveness, because the competition of enterprises now is not the advantage of competitors, but the weakness of each other. Competition among enterprises of similar products, such as China Mobile and China Unicom, TCL and Haier, Konka, etc. Is to conquer the weakness of competitors and occupy the corresponding market. The core competitiveness of enterprises is a long-term process.
Classification of business risks
From the accounting point of view, business risk is an uncertain financial loss. As far as the causes and results of its formation are concerned, it can be divided into:
1. Pure risk and speculative risk. The difference between these two risks lies in the different results caused by risks. There are only two kinds of results caused by pure risk, one is damaged and the other is undamaged. Such as transportation risk, property risk and employee safety risk in enterprise operation. There are three kinds of results caused by speculative risk: profit, capital preservation or loss. Such as securities investment risk, foreign exchange trading risk, marketing risk and so on.
2. Static risk and dynamic risk. The difference between these two risks lies in the different reasons for their formation. Static risk is caused by natural forces or people's wrong behavior, while dynamic risk is caused by changes in economic or social structure. The former is like earthquakes and shipwrecks, while the latter is like exchange rate changes, tax reform, energy crisis and so on.
For the business community in China, which is growing rapidly and the social environment is changing rapidly, business risks are often caused by many reasons. Therefore, the accounting countermeasures of enterprise management risk should also be diversified.
Enterprise management method
1, the extension of "management" in "management" Generally speaking, according to the nature of enterprise management, marketing \ production is called "operation" and other management contents are called "management".
Enterprise trainer Wang Junheng can understand operation management in this way. Enterprise operation includes two main links: operation refers to the behavior of enterprises in market activities, while managed enterprises straighten out their work processes and find problems.
Management permeates each other, and we often put management together. The actual situation is that the scientific decision-making process in management is the infiltration of management, and the management consciousness in management can be said to be the embodiment of emotional intelligence. It is a misunderstanding to strictly distinguish between operation and management, and it is also a sign of retreat.
2. The operation is external, and the pursuit of obtaining resources from outside the enterprise and establishing influence; Management is internal, emphasizing the integration of internal resources and establishing order. The pursuit of management is efficiency, open source and making money; Management pursues efficiency, cuts expenses and controls costs. Management is expansionary, so we should be aggressive, seize opportunities and be bold; Management is convergent, so we should be cautious again, and we should evaluate and control risks.
Management and operation are inseparable. Management, like yin and yang in an enterprise, he and she must exist and seek mutual unity in contradiction: where there is light, there must be a shadow, and there must be light in the shadow; Operation and management are also interdependent and inseparable. Neglect of management can not last long, nor can it last. How much money did you earn and how much money did you waste? "Draw water with a sieve" is a waste of effort.
Wang Junheng, a training lecturer, mentioned a dialect in rural Sichuan: "There is a basket outside and a basket at home", which means that men earn money outside and women have to save money at home, so that life can flourish. This is the same reason. On the other hand, ignoring the management of business is lifeless and rigid. Managing for management's sake and controlling for control's sake will only stifle the enterprise; Enterprise development should have rules and constraints, but also have motivation and tension, otherwise it will be a stagnant pool.
3. Business is the leader, management is the foundation, and management must serve business. If an enterprise wants to make great achievements, it must first pay attention to management, study the market and customers, and provide targeted products and services for target customers; Then basic management must keep up. Only when management keeps up, can management continue to advance, and after management advances, it will put forward higher requirements for management level. Therefore, the law of enterprise development is: management-management-management advances alternately, just like people's left foot and right foot. If we put aside management and focus on management, it will not work. Management will hold us back and management will not advance. On the contrary, if we put aside management and focus on management, we will stagnate or even go backwards.