<noframes id="pjfvf"><dfn id="pjfvf"></dfn>
<address id="pjfvf"><listing id="pjfvf"><meter id="pjfvf"></meter></listing></address><form id="pjfvf"></form>
<form id="pjfvf"></form>
<sub id="pjfvf"></sub>
<form id="pjfvf"></form>

        <address id="pjfvf"><listing id="pjfvf"><menuitem id="pjfvf"></menuitem></listing></address><listing id="pjfvf"></listing>

        <form id="pjfvf"><nobr id="pjfvf"></nobr></form><noframes id="pjfvf">

            <address id="pjfvf"></address>

            跨國公司中興通訊的管理會計應用案例

            分享到:
            2019-04-12 23:24:51來源: 首冠教育

            國際化浪潮帶動全球經營模式的興起,在高樓林立的商業圈中,不乏矗立著大型的跨國型企業。在這些跨國企業中,他們以全球視野為導向,不斷征服海外市場,以此來實現自己的市場擴張和持續發展。當然,高歌猛進的發展離不開背后的支持力量,其中財務的作用尤其關鍵。
             
            優財
             
              在跨國企業中,中興通訊算是一家中國本土成立以及發展的跨國型企業,作為全球第四大手機生產制造商,在香港和深圳兩地上市,是中國最大的通信設備上市公司。中興的發展階段從1985年成立至今30年,走出了一條國際化之路。
             
              基于三大循環的企業運作
             
              “在企業運行中,有三大循環,業務循環、管理循環和信息循環。這三大循環互相穿插,財務價值的體現也蘊含在這三大循環體系之中”孫總提到。
             
              業務循環有三個環節,首先企業從采購原材料支付給供應商貨款,然后轉換成實體產品或輸出一定的服務,最后把產品和服務銷售出去創造利潤。
             
              第二層是管理循環,企業經營必須基于長期運作的要求,常說的PC過程就是如此,包括一些計劃、執行、評估、預測等工作。
             
              第三層是信息循環,也是最為關鍵的一大循環,它要求業務發生過程中去采集數據,同時轉換成信息支撐管理循環,它位于整個業務循環和管理循環的中間環節。
             
              在這三大循環中,財務處于什么樣的位置呢?它應該包含于信息循環之中,它的價值創造在于從業務當中獲取信息,輸給管理決策。財務的價值創造一定要和業務聯系起來,不僅僅是滿足合規壓迫和日常運營需要。
             
              價值四位一體的財務管理模式
             
              中興通訊在對全球經營企業進行整合后,把財務職能劃分成六個,形成了價值四位一體的財務管理模式。
             
              在財務職能中的劃分中,第一塊是財務運作的線條,第二是 財務報告也就是說把實際經營信息轉化成各種報表。第三部分是資金,一般集團是從私庫的角度來說的。 資金管理包括集團層面的 現金流平衡,集團的資金調撥,資金統一收付,區域現金流的平衡等工作。第四是 稅務管理,包括集團頂層的稅務籌劃、稅務合規, 商業模式,稅務結算和支付、報稅等等。在后面兩項的財務職能劃分中主要涉及管理會計的內容。第五層的核心是管理會計的核心,包括 預算管理、績效管理和 成本管理。第六層是決策層,這個層面需要相對高端的戰略人員來完成。
             
              價值四位一體的財務管理模式是如何在財務職能劃分中實現的呢?共享財務的作用不可小覷。中間的層面是面向各經營單元或者區域化分布的機構管理的工作,稱之為業務財務,低層無論是會計、資金管理還是稅務管理,都有統一的基礎性的工作,把這些共同的東西抽出來進行共享,使企業內部財務格局發生很大的變化。
             
              價值四位一體的財務管理模式,首先公司層面是控制和管理,業務財務是全價值鏈財務管理支持,共享服務是交易處理中心,技術中心是支持中心。技術中心也是中興通訊最具特色的部門,它的作用非常強大。對于跨國企業來說,要與多國打交道,但不同國家有不同的稅務體系,技術中心就是用于研究這些差別的,從而對各個部門進行支持。
             
              “技術中心是一支專業團隊,做這塊的持續研發和推廣,會發現知識成果可以配套輸送給剛剛所說的三個專業團隊里進行調用,形成一個大的知識中心。這是我們稱之為創造價值四位一體的財務管理模式,也是中興做共享服務十年以來,呈現出的最終科學分離的結構”,孫總提到。
             
              中興通訊作為中國最大的通信設備上市公司,在全球化的進程中形成了頗具特色的財務管理體系,也為管理會計在其他企業中的運用創造了典范。

            熱門推薦

            ×

            提示

            您確定要刪除嗎?

            华彩彩票 www.81866v.com | www.00889a.com | www.9737ff.me | www.282456.com | www.18xinli.cc | fff8827.com | 3482a.com | spj5566.com | www.50054u.com | www.976550.com | www.7239x.com | www.0622yyy.com | www.c5c33.com | www.hg3422.com | www.8973.cc | 2649ww.com | 56987yy.com | 56988c.com | 3434yyy.com | www.71399u.com | www.wcp6698.com | www.77802l.com | www.w63568.com | www.10999i.com | www.fhcp2288.com | www.8799.cc | www.5364d.com | www.hg12358.com | 55899l.com | wnsbc.com | 3405vv.com | 7720d.net | 875566.com | 658089.com | baidu886.com | www.202337.com | www.701337.com | www.gczj1.com | www.00840j.com | www.455263.com | www.81608b.com | wlb777.com | 22889193.com | 0011341.com | 22115156.com | 1077xx.com | pppp0099.com | 131vv.net | hg33311.com | 4023w.com | www.226065.com | www.500763.com | www.641577.com | www.754918.com | www.934277.com | www.c138.vip | www.695037.com | www.810355.com | www.876295.com | www.927035.com | www.966082.com | www.937986.com | www.919709.com | www.903559.com | www.810525.com | www.672950.com | www.626212.com | www.477575.com | www.383897.com | www.luck808.com | www.330275.com | www.314677.com | www.161172.com | www.068659.com | www.044592.com | www.77803v.com | c75ioyt.com | 开彩? com | 2329.com | 7742qq.com | 05078888.com | 4025h.com | 67890ee.com | 80368d.com | zhcp65.com | zhcp93.com | 66458e.com | www.6033w.com | www.32126w.net | www.j2367.com | www.480849.com | www.hgw00888.com | www.063260.com | www.7796877.com | www.c7764.com | www.806sun.com | www.yh08118.com | www.71399c.com | www.2109q.com | www.764918.com | www.310657.com | 5651r.com | 2728.com | 98955w.com | w4389.com | 67877x.com | 21866n.com | www.80063355.com | www.6718.cc | www.d526688.com | www.hgdc200.com | www.100224.com | www.43818l.com | www.937986.com | www.231002.com | 51200tt.com | dianzi580.com | 3534z.com | 3049e.com | www.ylg2999.com | www.vns365x.net | www.138cpc.com | www.678js666.com | www.77802d.com | www.882186.com | 9980xl.com | 5099yy.com | 4239.com | 1483a.com | www.8814e8.com | www.869678.com | www.vnsr2345.com | www.50064l.com | www.602965.com | 8036xx.com | 1104016.com | 3550j.com | www.csyyzz.com | www.41685.com | www.163a5.com | www.0066psb.com | www.36166p.com | www.500907.com | 3049k.com | 2021c.com | 168cp-k.com | www.pj1422.com | www.i32939.com | www.997746.com | www.916270.com | 668.bz | 45637r.com | 3844q.com | www.58505.com | www.dzj0660.com | www.ylylc01.com | www.864876.com | 76543l.com | bet555888.cc | www.mgm8699.com | www.523234.com | www.506930.com | www.hjin2.com | 2334.com | so33333.cc | www.670209.com | www.hf6660.com | mgm3242y.com | 4152q.com | www.6491t.com | www.18228.net | www.826015.com | www.810726.com | 3066aa.com | q2490.com | www.4853a.com | www.5446pp.com | www.61233x.com | 9288.us | 37111p.com | bb5144.com | www.mark428.com | www.0343o.com | www.630958.com | 505-jc.com | xpj78333.com | www.xpj20888.com | www.7681004.com | www.781217.com | blr878.com | 55ii8332.com | www.521138.com | www.1358004.com | www.263520.com | 2767x.com | www.6667727.com | www.671451.com | www.15355h.com | 6002.com | 00773xx.com | www.hg2199.com | www.69999.am | www.127179.com | k60111.com | www.a4568.com | www.wns123e.com | www.808762.com | 668668.am | 3644f.com | www.808888y.com | www.2632b.com | 2247ss.com | 584575.com | www.y456x.com | www.85090.com | 3424b.com | 57157g.com | www.i7793.com | www.29277t.com | 3726p.com | 8827mmm.com | www.r948r.com | www.959zf.com | 9949y.com | www.11166638.com | www.pj1707.com | www.649880.com | 0524.com | www.tyc357.com | www.8905b.com | www.218291.com | 55323a.com | www.944449.com | www.80767h.com | 1434b.com | 1389tt.com | www.bet63v.com | www.634880.com | 3726j.com | www.ylg122.com | www.13434e.com | 20771155.com | 9895h.com | www.0082737.com | www.610659.com | ii01234.com | www.692008.com | www.26163b.com | 4323v.com | www.bet8300.com | www.9484.com | 2997705.com | www.mg4355888.com | www.o32031.com | www.51515e.com | 2643e.com | www.7415ww.com | www.639012.com | jinsha3845.com | www.00355a.com | www.1035o.com | 72550.com | www.222584.com | www.50026q.com | 5003ppp.com | www.91599t.com | www.146662.com | 7894z.com | www.5319uuu.com | www.bet73i.com | dzj15.com | www.77537r.com | www.7239c.com | 1479x.com | www.55268uu.com | www.81233hh.com | 626920.com | www.21050022.com | www.9928e.com | 912567.com | www.2kkj.com | www.663948.com | hwcp.com | www.063801p.com | dl71017.com | www.pj8858.com | www.5856889.com | 7733vn77.com | www.255251.com | www.5522v.cc | 04666a.com | www.755.so | www.52303i.com | www.6033i.com | www.6482v.com | 33678.com | www.sun0003.com | www.cai345.cc | 8522aaaa.com | www.v32031.com | 44betbet365.com | www.hg1098.com | www.39500z.com | 3890u.com | www.347600.com | 332650.com | www.wn2048.com | www.05088.com | 0234a.com | www.tmx6872.com | www.338082.com | 21866v.com | www.0003sc.com | js26311.com | www.5966ggg.com | www.055972.com | www.13602477523.com | www.26163i.com | ctxcp26.com | www.qm8668.com | 667766o.com | www.21365ff.com | www.34czj.com | 7377.com | www.a63568.com | 3202y.com | www.hjcp444.com | 1005hh.com | www.67797i.com | www.088wy.com | 8977vv.com | www.56011l.com | 9895v.com | www.yzcp2025.com | 5002.am | www.3170004.com | www.493351.com | www.56733t.com | www.42042.cc | zhcp99.com | www.96756.com | dhy.cc | www.9931331.com | 530598.com | www.8zhizun.com | 6594ii.com | www.ks1384.com | www.558421.com | www.7009844.com | www.981jc.com | 2355g.com | www.sx139974.com | 53262zz.com | www.56011n.com | bc495.com | www.2021q.com | 58000c.com | www.laocaipiao.com | 1516.com | www.5049h.com | r1429.com | www.jinsha8.net | fff5682.com | www.443344.com | 91019y.com | www.vns7851.com | 2127u.com | www.herezeal.com | haolemen.cc | www.hg9168.com | 1607.com | www.hg3832.com | x86006.com | www.js347.com | 59889a.com | www.872879.com | 8901z.com | www.881389.com | 88773885.com | www.8888bmw.com | 00778m.com | www.27363o.com | 2146u.com | www.55070r.com | 87965ww.com | www.33678yy.com | 4136m.com | www.686727.com | t45638.com | www.65707m.com | mgm3242m.com | www.909935.com | www.x552.com | P35ss.com | www.dg533.com | 33382zz.com | www.bd2019z.com | 3258t.com | www.0600h.cc | 44222007.com | www.88266f.com | 9002s.com | 99111vv.com | www.ag3377.com | so111.cc | www.50052s.com | 88119193.com | www.499428.com | www.0885k.com | 11.net | www.848777p.com | 93936f.com | www.0194004.com | 56988o.vip | www.676477.com | www.pj7058.com | 272f.net | www.e80288.com | 3726h.com | www.29277t.com | www.7435u.com | www.178259.com | www.hg7841.com | p82365.com | www.yh8899.bet | 8905j.com | www.631027.com | www.068500.com | 1003822.com | www.ba305.com | 6261ee.com | www.c6313.com | www.1028522.com | q61788.com | www.245252.com | 666cp.net | www.914906.com | www.888423.net | 60772.com | www.57jsc.com | 08dd.cc | www.235693.com | www.258suncity.com | 88ff940.com | www.68689t.com | www.yinhecc77.com | 0055886.com | www.72345.com | 2739.com | www.325826.com | www.66867.com | 3846x.com | www.85wcp.com | www.cr707.com | 1750.com | www.?junzi8888.com | www.yh201444.vip | 88052.net | www.776970.com | x48s.com | ylg5888.com | www.3032aa.com | 500000370.com | www.163135.com | www.89599g.com | 7434.com | www.308908.com | www.99113j.com | 62222z.com | www.366292.com | www.80969x.com | drcp666.com | www.330875.com | www.68806.com | yf688.org | www.504833.com | www.e92776.com | 80368fa.com | www.269707.com | www.06617c.com | 896230.com | www.41518a.com | www.45598i.com | 59889c.com | 101509.com | www.55676y.com | www.625966.com | w72227.com | www.81678f.com | www.777989.com | 0208pp.com | www.159888a.com | www.w12111.com | 496tt.com | www.131873.com | www.4521m.com | 226688c.net | 52688g.com | www.76520b.com | www.z4777.com | ii01234.com | www.549577.com | www.3116e.com | 566670055.com | 59889r.com | www.99788s.com | www.wns47.com | 5219w.com | www.344242.com | www.u063801.com | www.yl78776.com | 38238u.com | www.88ac.com | www.85857o.com | 2381yy.com | 760jj.cc | www.25688p.com | www.hg8297.com | 8522pppp.com | 5446jj.com | www.96386s.com | www.593333.com | z7742.com | 2613v.com | www.16878u.com | www.7878788.com | a87570.com | hg77720.com | www.50633.com | www.382888.com | qifa168.net | 87665z.com | www.77801s.com | www.597567a.com | 3379bb.com | 1168p.com | www.88cmc.com | www.7415gg.com | www.ao499.com | js05.app | www.312477.com | www.971406.com | www.2737006.com | bwin8aa.com | 76548.com | www.00ac.com | www.3983177.com | www.67797l.com | 3552.com | 8381jj.com | www.77801t.com | www.79500p.com | www.pu1177.com | 4182e.com | 30019a.com | www.68568h.com | www.lyjcp.cc | www.8494s.com | 3568h.com | 25288r.com | www.26163n.com | www.d32939.com | www.bet3650714.com | 3559aaaa.com | 500000858.com | www.0014p.com | www.70976.cc | www.16297711.com | 28758k.com | 5144.com | www.218565.com | www.ra017.com | www.tc1158.com | www.4444wnsr.com | u2490.com | 8520g.com | www.611949.com | www.hd8677.com | www.2945f.com | www.pj7987.com | 3656rr.com | feicai0378.com | www.810897.com | www.410087.com | www.2945d.com | www.hg62228.com | 7720i.com | 915902207.com | www.161763.com | www.26299w.com | www.45598j.com | www.hg0658.com | js29301.com | 3765.com | 9149l.com | www.330671.com | www.68568m.com | www.559990.com | www.hx928.com | www.xj5577.com | 24670011.com | 5168cc.cc | am2948.com | www.cp701.vip | www.4331v.com | www.4136o.com | www.vns0000000.com | www.505vns.com | 11bb8332.com | 2418o.com | 988msc.com | www.639012.com | www.52303k.com | www.22pjjt.com | www.gh5550033.com | www.5678655.com | 081753.com | 4488g.com | 3805.com | 5002com | www.399280.com | www.9478o.com | www.7240j.com | www.89599v.com | www.09809.com | www.4107f.com | 8290.com | yt8802.com | 30179944.com | 33558448.com | aa5443.com | www.338052.com | www.kc67.com | www.97655j.com | www.5446aa.com | www.9b005.com | www.1www.0079988.com | www.32666r.com | www.vn676.com | 0068.cc | 2214zz.com | 3122s.com | 9068q.com | tt888v.com | www.263988.com | www.901175.com | www.57022.cc | www.607116.com | www.78680p.com | www.bwinyz30.com | www.t456x.com | www.567878.com | www.hg1767.com | www.933966.com | aa9988.net | 11683300.com | 2824.cc | 32212k.com | 116060.com | 001122333.com | ahg5588.com | 272yy.net | 1636005.com | www.203035.com | www.602630.com | www.216777a.com | www.2373m.com | www.36788b.com | www.0055wd.com | www.6888779.com | www.780780a.com | www.627464.com | www.4996dt.com | www.jz9588.com | www.8956.com | www.998855h.com | www.vic040.com | www.112351.com | www.071095.com | www.848959.com | www.yh8434.com | www.38778d.com | www.dy4411.com | www.047886.com | www.tushan18.com | www.333222o.com | www.4759mm.com | www.aicaidd.com | www.86611i.com | www.1869z.com | www.9844js.com | www.bm1100.vip | www.pj9292.com | www.hg8004.com | www.86067.com | www.4763222.com | www.yh1133.com | www.pj7889.com | www.995e.net | www.88837n.com | www.hg6876.com | www.9949x.com | www.9679e.com | www.112351.com | www.hg8235.com | www.c53889.com | www.27363t.com | www.55545p.com | www.cn365j.com | www.115527f.com | www.258908.com | www.29586.com | www.1466m.com | www.pj56d.com | www.52303c.com | www.6539x.com | www.hj7987.com | www.758786.com | www.382688.com | www.53900i.com | 365vip60.co | 20833g.com | 3189yy.com | 2021e.com | 32689.com | i7454.com | 131ii.net | www.85770h.com | www.pj88222.com | www.tyc658.com | www.39277.com | www.8473o.com | www.99552zz.com | www.37377l.com | www.71399x.com | www.yw373.com | www.594611.com | www.77210a.com | h77304.com | 3mgmjbp.com | 3568q.com | 33pp8332.com | 8766545.com | www.hgw0088.me | www.js00369.com | www.305015.me | www.3983184.com | www.48330w.com | www.33598w.com | www.828701.com | www.80075e.com | 4136e.com | y8381.com | 7599cc.com | 2643h.com | www.bet81365.com | www.3691d.com | www.98698v.com | www.0600x.cc | www.68682k.com | www.852086.com | c388p.com | 7893w22.com | v15666.com | 6220q.com | www.benz4411s.com | www.736suncity.com | www.8850w2.com | www.666999qipai.com | www.6364c.com | www.422268.com | 6175v.com | 955.com | 91019t.com | www.pjbet77.com | www.4646123.com | www.1429g2.com | www.582010.com | www.915056.com | 36554.com | 8547mm.com | r5429.com | www.tyc8588.com | www.792777.com | www.115527t.com | www.77801c.com | www.574577.com | 365225.tw | 3559z.com | 66445156.com | www.wdylc.com | www.2737012.com | www.bet5959.com | www.597933.com | 7141ee.com | 167605.com | www.48696.com | www.77333.com | www.637968.com | www.99714.cc | www.126059.com | 6868567.cc | tt6824.com | www.32666h.com | www.88166q.com | www.0055wd.com | www.401268.com | 1468jjj.com | nn500r.com | www.333133h.com | www.4568999.com | www.0044wd.com | www.401267.com | 55557.com | 33nn8331.com | www.5004dd.com | www.huayi388.com | www.23636f.com | www.41518a.com | rbbet99.com | 224sun.com | www.bbs35.com | www.68365k.com | www.810926.com | y2516.com | 66662007.com | www.hai0000.com | www.377666n.com | www.108.gg | yin3131.com | 7742x.com | www.v15541.com | www.46630.com | www.659zf.com | 9411fff.com | 588ylw.com | www.6861767676.com | www.87708a.com | www.fcff2.com | 04666n.com | 6261kk.com | www.946466.com | www.4625.com | www.558363.com | 708365.com | www.45601.com | www.79500l.com | www.34788l.com | 33115mm.com | 33002007.com | www.33a85.com | www.yuehengsz.com | www.550439.com | 55331s.com | laohu88.vip | www.408477.com | www.82575.com | 1429t.com | wb130.com | www.990998.com | www.89777p.com | www.51515i.com | 3482z.com | www.vns6036.com | www.r999992.com | www.444059.com | 749101.com | www.bet2828365.com | www.00778r.com | www.912269.com | 898v.com | www.70088hg.com | www.9170187.com | www.899342.com | pjshanxi.com | www.621155c.com | www.f063801.com | www.566011.com | t1458.com | www.76543w.com | www.933436.com | www.235644.com | 3846ss.com | www.11p1.cc | www.pjzxyl.cc | yzc596.com | zhcp30.com | www.938k.cc | www.qbwc6.com | 7508l.com | www.g83138.com | www.xpj71333.com | www.91233i.com | bet010.com | www.yh95678.com | www.22270.com | 1479i.com | www.6807788.com | www.js57666.com | 29918k.com | uc07.cc | www.27363w.com | www.216777aa.com | 3131b.cc | www.ajs5.com | www.js000a.com | 3121qq.com | 6218w.com | www.115527p.com | www.190994.com | bbo998.com | www.pj3598.com | www.cb6888.com | js909020.com | www.amjs799.com | www.55228h.com | 1407a.com | www.66654666.com | www.456333.net | 377633.com | www.un5533.com | www.xpj77123.com | bet577b.com | yin8888.tv | www.60886s.com | 077077.com | 3656gg.com | www.60886d.com | 2247h.com | 6177011.com | www.60886f.com | dz3777.com | 365004.net | www.69567c.com | 7874.com | www.a111.cc | www.68888.am | 131bb.net | www.302981.com | www.36585555.com | swtykkk.com | www.362855.com | www.66621j.com | 4880e.com | www.48588c.com | www.87gcw.com | 3285.com | www.177572.com | www.606297.com | ok8381.com | www.bwinyz27.com | emv3626.com | www.1869r.com | www.826015.com | 3v939.com | www.a2399.com | www.3552x.com | 5219o.com | www.cp0015.com | www.265990.com | 8905v.com | www.63800d.com | x48q.com | www.hg2993.com | www.679by.com | 3405ttt.com | www.747855.com | www.36166o.com | www.033033r.com | www.2418e.com | 80368xx.com | www.34kj.com | www.574377.com | 2934z.com | www.55676e.com | 66300vip35.com | www.abc0000.com | www.933661.com | lwjke.com | www.307307.com | 223639.com | www.948900.com | www.783309.com | feicai0557.com | www.w94600.com | 1397.am | www.41610.com | www.452807.com | 5004a.com | www.6482.com | p888ab.com | www.C6371.COM | 88447.com | www.87680e.com | www.1368.cc | 8977hh.com | www.6386c.com | 1389bb.com | www.bet445.com | www.069963.com | www.333222d.com | www.5095b.com | 11ii8332.com | www.69567z.com | 144258.com | www.327365.com | hck222.com | www.572444.com | www.815266.com | 3121ff.com | www.80767b.com | 3640tt.com | www.262018.com | x33y.vip | www.4406488.com | m333999.com | www.899238.com | www.335037.com | www.76060u.com | www.gai20.com | 588.cc | www.80844.com | 5666711.com | www.5446h.com | w08199.com | www.7415kk.com | 7599vv.com | www.k1235.com | 44992007.com | www.6403jj.com | www.456639.com | www.38200m.com | www.zg16.com | 66300vip27.com | www.23636m.com | 8290e.com | www.181442.com | 8449mm.com | www.37377c.com | 67890v.com | www.8866gvb.com | 61789m.com | www.79095r.com | 563745.com | www.1429g5.com | 6118z.com | www.hjdc2005.com | 68742.com | www.55060p.com | 33567w.com | www.08bet8.com | 68742.com | www.mgm868007.com | 11665003.com | www.55070r.com | 55797y.com | www.77658zz.com | 44p88.cc | www.2021v.com | 2013011.com | www.998855r.com | 4022o.com | www.xy0027.com | ambjld.com | www.bwinyz36.com | 2490k.com | www.45598d.com | l444000.com | www.8c555.com | 4255jjj.com | www.750041.com | 9679z.com | www.67kk.com | baliren.com | www.50064x.com | 925160.com | www.hf1680.com | www.yh8215.com | www.306503.com | www.pj1314.com |