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  • [企业管理论文范文] 企业管理毕业论文范文

    分类:财务工作计划 时间:2019-04-08 本文已影响

      企业管理具有系统性 ,要求企业下属各层次组织和人员之间的联系必须围绕企业的经营管理目标 ,高度协调、统一步调 ,形成企业整体的优势 ,确保企业经营管理目标的实现。下面是小编为大家整理的企业管理论文范文,供大家参考。

      企业管理论文范文篇一

      《 计划管理在企业经营管理中的必要性 》

      摘要:本文对计划管理的内涵进行了分析,阐述了其给企业经营管理带来的优势,对提升计划管理在企业经营管理中发挥作用的途径进行了研究。

      关键词:计划管理;企业经营管理

      一、计划管理的内涵分析

      企业和经营管理者会根据企业的发展现状和市场趋势对未来一定特定时期内要完成的任务进行目标制定,并据此对生产经营活动进行统筹性安排,这个过程就是我们常说的计划。计划之中的“计”指的是战略范畴,而“划”则指的是战术范畴。企业需要对生产经营活动所处的内外部环境进行细致和科学的分析,总结企业发展的历史,从横纵多个角度来对企业生产经营面临的机会和威胁、优势和劣势做出详尽的研究;在此基础上企业需要根据科学分析和详尽研究的结果进行相应的措施制定,找到实现企业目标的方法、原则和标准。从上述的分析中我们可以得出计划的两个组成部分是相互依赖、相辅相成的,计划对企业经营管理的重要性不言而喻,计划是产生效益的源头,计划也是生产经营的起点。计划管理需要遵循一定的工作思路和方法,笔者在多年的工作经验中认为计划管理需要结合企业的实际状况,并需要遵循以下流程:第一,企业需要进行广泛的社会调查和研究,进行大量的资料收集,在掌握了大量事实的基础上进行科学的预测,为编制计划打下良好的基础条件;第二,企业要对自身所处的内外部环境进行分析,为企业管理确定阶段性的目标,并制定实现企业目标的计划和方法;第三,企业需要将未来一定时期内要实现的目标进行分解,构筑层次分明、逻辑严明的目标结构。企业长期的发展战略和规划对长期的经营活动具有指导意义,它能够在企业经营的方方面面起到指导性作用,指引企业发展的总体方向,避免企业在发展过程中迷失道路、盲目发展,具有战略性和指导性意义;第四,企业要具备统筹兼顾、综合平衡的能力,对影响企业战略目标实现的因素进行全方位考虑,在各个计划之间进行有效地衔接。比如说企业应该一方面完成销量指标,另一方面遵循质量、效率齐抓的原则;另外,企业编制的计划不仅要满足利润方面的要求,也要满足费用控制指标的实现,将各个中心、各个产品向的利润情况和市场容量充分考虑其中,合理进行资源配置、恰当地考虑到季节销售的因素,使得各个计划之间能够平衡衔接起来,做到相互配合、前后有序,将计划的科学性、实用性和有效性充分结合在一起;第五,企业要将编制的计划充分的落实和执行下去,计划编制完成之后应该在第一时间内下达至各个中心、各个产品线,各个部门和产品线应该针对计划的完成情况签订责任书;第六,企业还要对计划的执行情况和实施进程进行严格的监督,保证计划的完善实施效果。企业在各个阶段完成计划的情况,需要进行科学的评价和整改,认真分析计划实施情况和计划制定出现偏差的原因,找到根源并适时提出解决方案。

      二、计划管理给企业经营管理带来的效益

      第一,企业可以从计划管理中挖掘出效益的增长点。企业要生产效益,那么就必须注重生产经营环节的两头,也就是说要注重采购管理和营销管理,因为一买一卖的环节蕴含着重要的价值创造源泉,而计划管理能够通过对两头的有效强化实现供销创效。第二,计划管理可以健全事后评价机制。在市场经济逐渐完善的时代,行业发展和变化都是瞬息万变的,今天企业可能处于供不应求的阶段,具有巨大的市场潜力和空间,经济效益非常可观,但是技术的进步和市场结构的变化可能瞬间将企业的这种优势消减,企业积累的优势转瞬即逝,企业的经营发展面临的市场考研是非常严峻的。那么企业在原来制定计划时以销量为主导的评估机制就不再适应企业的发展需要,企业就需要根据外部环境的变化将评估机制转移到以效益为主导的层面上,对各个专业中心和部门的绩效考核权重进行调整,计划管理和经营管理的目标都要围绕着精心经营、精细管理展开,各个部门才能提升经营质量和整体效益。第三,计划管理可以兼顾质量和效益。以某一石油天然气股份有限公司为例,其在2014年受到成品油消费低迷、市场价格不振的严重影响,市场销量和经营规模都受到严重的影响,各个直销点的盈利能力对企业整体的计划和预算完成情况产生重要的影响。在这种情况下,企业就需要对月度内的资源进行合理的配置和管理,对总部和直销点之间的资源分配进行重新分配,精打细算,使得原来的计划能够在合理的水平下实施,适时地调整柴油采购计划,将进销节奏控制在合理的范围内,应对外部市场威胁,保证增效目标的实现。

      三、计划管理在企业经营管理中发挥作用的改进措施

      笔者所在单位属于国企下属单位,每年度向集团公司申报资金计划,然后集团公司根据申报的项目和集团的资金情况进行批示后,下属单位负责执行。在这里计划包括对计划的申报、汇总、编制、审核、下达、执行、监督这几个环节,而且是以采购和维修计划为主。笔者所在单位的计划包含年度计划和月度计划,年度计划每年由基层单位根据实际情况收集计划项目向预算部门申报,预算部门据此向总公司申报计划;月度计划是每月基层单位收集起来后向预算部门申报,然后结合各单位的预算指标下达资金计划到业务部门组织实施。第一,要注重计划的连贯性和严肃性。企业在制定计划的时候要遵循这从严、从高的原则,这样制定的计划才是逻辑严密、严丝合缝的,也只有这样的计划才能够激发员工工作的积极性,使得员工在工作岗位上发挥自己最大的潜能,实现公司整体的质量和效益目标。企业制定的计划和目标应该是经过全体员工和领导者付出较大努力才能实现的,也是员工和领导者认为根据目前的情况来说具有可行性的,所以计划一方面要涵盖企业的方方面面,另一方面要实现各个环节的幼小衔接,既要将企业目标量化下来持续衡量,又要将之和绩效评价系统实现有效连接,以上种种都说明了计划制定必须科学、高质。计划在制定并下达之后应该严格被执行,如果不出现意外情况,计划是禁止随意修改或者推翻的。如果企业在执行季度或者月度的计划的时候遭遇到特殊的经营困难或者市场情况发生突变的时候,可以对计划进行适度的调整和修订,而计划和修订也必须要经过审批之后方可进行。第二,在现有数据系统的基础上提升计划管理的职能。在现代信息技术不断发展、科技不断进步的时代背景下,管理的手段和技术都在不断提升,这给计划管理工作效率的提升和质量的提高带来了很大的便利,计划管理需要紧跟数字化和信息化的时代步伐,在结合对企业自身的状况分析的基础上,最大限度地利用的数据系统进行进一步地拓展和延伸,将计划管理系统引导上数字化道路。第三,企业在经营管理中应该树立全员计划管理的理念。计划是企业的任务,企业是由员工组成的,因此计划管理是企业全体员工的责任。计划再完美,如果员工不努力将之付诸实践的话,那么也是徒劳无功,企业的计划本质上关系到每一个员工的切身利益。企业不论是注重发展、管理,还是关心安全和稳定,其前提都是要具备一直素质高、能力强的员工队伍。大量的企业经营管理实践都表明了计划管理在现代企业中的作用已经越来越大。尤其是在市场竞争日益激烈的当今时代,为了将自身发展为行业领先行业,企业必须加强长期计划管理,制定科学、高效和权威的发展战略,在计划管理中融入前瞻性和创新性因素,在反映市场变化的基础上充分调动内部因素。

      四、结语

      企业面临的市场环境和外部需求都是在不断变化之中的,企业经营管理也要随时做好转变的准备。计划指标体系也需要不断完善,在不同的形势或者不同的时期,需要及时地对指标体系进行完善和补充。

      作者:郭海涛 单位:晋煤集团机关物业公司

      参考文献:

      [1]姚美华.工业企业计划管理[M].中国矿业大学出版社,2013.

      [2]韩思亮.浅谈计划管理在企业经营中的作用[J].企业管理,2014.

      [3]刘柏林.浅析现代企业计划管理体系的构建[J].科技创业月刊,2010.

      企业管理论文范文篇二

      《 税收筹划在企业经营管理中的重要性 》

      摘要:纳税是企业的义务和责任,企业经营管理的重要组成部分之一就是税收管理。企业必须在遵守相关的税务法规规定下照章纳税,同时又要充分利用法规中有利于企业的条款为企业寻求避税方法,来减少税费、达到节省税收及理财双结合的一项管理工作,为企业提高市场发展空间提供有力的保证。文章基于企业生命周期不同阶段,探讨其税收筹划的应用。

      关键词:税务筹划;生命周期;降低税收

      一、引言

      企业的经营和发展与税收筹划有着密不可分的联系,同时国家税收不断更新征收体制的管理,逐步增强了对企业的税收约束。为此,越来越多的企业寻求合法的方法来降低企业整体税负,为企业赢得一份可观的利润。税收筹划涉及企业的各个业务领域、各个职能部门,各个管理层面,管理者必须在全面熟悉企业各个运营环节的实际情况,科学地运用税务征收方法、合法合规的针对每一项业务领域进行涉税分析与筹划。因此,税务筹划可以说在帮助企业提高企业经营管理水平与财务会计管理水平的同时,为企业寻求价值最大化。

      二、企业生命周期不同阶段税收筹划

      企业的发展离不开税收的筹划,它不论处在国内还是国际、哪一个税种、什么样的主体,它的本质上是一个方法体系、息息相关、环环相扣。从企业的缴税过程来说,企业照章纳税是企业的义务,但利用税收优惠政策合法合理的途径进行纳税筹划,维护企业自身经济利益、以达到减少税费支出,也是纳税人应当享有的权力。企业经营管理者往往可能对税收政策理解得不够全面、不够清析,在实际纳税时导致某些税收应该享有优惠政策的反而未能享受或未能够全面享受;在企业初建时间确定企业经营方式、核算方法时未能经多方面的分析研究,作出实行税负节省的最佳筹划方案;在履行纳税义务的同时企业通过税收筹划的方式,运用合法合规的手段来享有合法的权益。以下从公司的发展必然所经历的生命周期来划分四个阶段进行税收筹划分析。

      (一)新建时期企业的税收筹划

      首先,注册地址的选择,国家宏观调控为改善地区性经济布局和产业结构,成立了很多经济技术开发区。目前,很多地区在我国的税收政策上施行了税收免税或者执行地区区域的优惠政策,如:沿海城市、高新技术产业园、西部开发区、“老、少、边、贫困”的地区、特区经济、关税保税区等,结合企业的产品特点及技术要求可以选择税收优惠多的地点作为企业的注册地,来达到税负降低的效果。其次,在产业发展上,市场是衡量产业发展标准尺,国家常为鼓励新型方面、环保方面、节能减负方面等产业的发展,推出一系列对这类行业的企业给予税收优惠政策。如:集成电路行业施行了即征即退增值税优惠税收政策,高薪技术企业中在所得税方面给予减免15%的税收优惠政策,结合企业的产业优势来选择税收政策的优惠,使之降低税负。最后,按公司法要求,公司的组织形式有多种类型。公司类型不同而纳税身份不同,税收的待遇不同,比如,在所得税的税率方面,有限责任公司与合伙制所得税按25%、个体户按9档税率计算等。这些方方面面的事项都需要企业成立前分析国家税收政策,找到最适合的本企业在行业中以及区域里最有发展前景的方法,做出税收筹划方案,确定税负最低税,从而实现“节税”的目的。

      (二)发展时期企业的税收筹划

      首先,结合企业产品成本构成选择纳税人的身份,就增值税征收方式纳税人身份分为一般纳税人和小规模纳税人,前者需要抵扣进项税额后征收,后者采用简易征收直接用当月的收入乘以税率。基于这两种计算税收的差异结果,企业具体在选择时就要考虑,组成产品的生产成本主要用的原材料、消耗品、生产设备等的来源能不能正常取得增值税专用发票,这部分的成本所占的比例有多大;比如,一家来料加工的企业,抵扣的范围只有水电费和一点消耗品,采用小规模纳税人税负为3%,采用一般纳税人税负远远超过3%。因此根据企业自身的经营情况和条件进行选择,以此达到税收筹划的目的。其次,企业货款的结算方式可以来选择纳税义务发生时间,如:出货时直接收回货款、采用托收承付方式、采肜委托银行收款方式等,使得企业现金入账时间与纳税人义务时间一致,有些还晚些。这样一下来企业就有足够的现金缴纳税款,也相当于为企业借到一笔短期的无息贷款。最后,发展时期两个方面的投资选择,一方面:直接投资生产线、生产项目等,在这个投资之前必须要考查好投资产品的市场份额,寿命以及投资成本收回的期限,这些直接影响当期和后期的税负。另一方面是对外投资,这个时候企业就要权衡企业的实际经营规模、行业自身的性质与在所占的市场份额、本次投资的意图和投资管理人员的喜好,以及企业对风险的承受能力以及承受风险方式,分析企业承担经营风险还是投资风险;从投资额占被投资企业的比重来划分的直接控制、重大影响等确认会计核算方法,而采用不同的核算方法所产生的税收不同,如:权益法下的投资账户要按期调整,成本法下的投资账户就不需要,因而可以递延纳税;财务战略中的股利分配方面有一种税负差异,如:股份制企业股东们最不喜欢发放任何一种股利,因为发放股利、股息,股东们要缴一笔可观的个人所得税,所以他们一般通过提高股票价格来间接增加他们的财富。

      (三)稳定时期企业的税收筹划

      稳定期在企业生命周期内是最为理想的时期。它给企业带来大额的收益。第一,缴纳所得税的筹划,账面上有以前年度亏损,将盈余弥补亏损,税法允许用当年税前利润额弥补以前年度亏损额,弥补时间为5年,超过5年的不可以再补亏,没超过5年的可延续补亏。免缴企业所得税,多利用当年的新优惠政策,多列税前扣除项目和扣除金额,比如:2015年的税法优惠政策中的固定资产加速折旧方法,合法合理的前提下减少税的负担。第二,企业通过技术改造购置国产设备的税收筹划,进行符合国家产业政策的技术改造时利用节能、降耗等设备,以增大设备购置当年的抵面额,同时,有些地区还可以向当地政府申请节能设备改造的补贴。比如:在深圳的项目中只要符合节能、降耗、环保、安全等要求,就可以向深圳市经济贸易和信息化委员会申请航空航天、生命健康、新材料产业专项资金产业链关键环节提升扶持计划的补助,帮助企业减少税负的同时为企业争取了一笔额外的收入。第三,税后利润股利分配的税收筹划,分配股利的方式主要有现金股利和股票股利两种。两种方式比较,股东分配现金红利所得,按规定的20%税率缴纳个人所得税,而取得股票股利却不需交纳个人所得税。从经营整体上看不是多交税就一定不好,发放现金股利会激发股东们的积极性,因此企业应多方面考虑,结合企业的特点筹划发放现金股利和股票股利的比例。

      (四)收缩时期企业的税收筹划

      因产品技能更新换代达不到市场的需要,或者产品供过于求,企业的销量、利润连续下降,保持负增长时,增大负债压力,经营困难日益增加等。纷纷出现的各种状况时说明了企业已进入了收缩期,这个时候企业有两种可能,一种可能是企业改变经营战略及经营方向,税收筹划按照创立期进行;另一种可能是兼并破产,唯一方法加强财务控制减少资金流失。

      三、结语

      企业进行合理税收筹划的行为意味着经营管理水平上了一个新的台阶,规范了核算制度,加强了核算能力,提高了管理水平。另外,灵活运用退税法与延迟纳税法以及更新设备获得政府扶持,无形中增加了企业的资金来源,为企业资金周转带来利便,不仅合法合规而且不用任何息费成本,因此税收筹划也可以说是企业经营管理的理财的一个重要方式。

      作者:戴春花 单位:深圳市华辰旺会计服务有限公司

      参考文献:

      [1]杨成贤.财务经理必做100件事[M].中国致公出版社,2002.

      [2]谭志军.做好税收筹划的36个策略[M].中华工商联合出版社,2013.

      [3]国注册税务师执行资格考试教材编写组编.税务代理实务[M].中国税务出版社,2012.

      [4]刘宗连,罗雄.税收筹划视角下我国税制完善研究[J].中国高薪技术企业,2016(01).

      [5]王薇茜.建筑企业实施“营改增”的应对策略[J].企业改革与管理,2016(05).

      [6]黄贤红.“营改增”后房地产企业的税务筹划[J].企业改革与管理,2016(05).

      企业管理论文范文篇三

      《 电力企业经营管理现状及其改革 》

      摘要:新形势下电力企业逐步走向了开放式,呈现出较为激烈的竞争局面,企业的经营管理也随之发生了一定改变。为了更好地应对电力企业在经营发展过程中的挑战,企业应当针对现阶段的管理状况进行分析,并对企业改革做出更加深入的研究,切实提高企业的经营管理水平。就此,笔者在本文中基于电力企业经营管理的现状提出相应的改革措施同大家共同探讨。

      关键词:电力企业;经营管理;现状;发展;改革

      一、引言

      电力企业作为我国重要的能源部门,其发展状况对于社会经济能否得到快速提升发挥着至关重要的作用。然而,随着市场经济的冲击,电力企业的发展模式和结构调整发生了较大的变动,电力企业必须根据实际情况采取相应的措施适应当前社会的发展状况,改善当前企业存在的发展问题。因此,电力企业在经营管理方面的改革力度仍然需要加深,帮助企业取得更加显著的改革成果。

      二、电力企业经营管理的现状

      自我国改革开放以来,电力企业的经营管理经过多次调整与改革,在促进我国经济发展、提高国民生活水平等方面已经取得了一系列的成果。但由电力企业在当前市场经济的整体发展水准来看,其经营管理模式仍然存在一定问题,我国电力企业的经管改革还有很长一段的路要走。

      1.管理观念存在滞后性

      我国大多数电力企业起步较早,长时间积累的管理理念已经形成思维定式,多数领导员工不愿改变传统管理观念,使企业的管理方式处于落后状态,无法适应新时期市场经济发展的趋势。加之受到历史因素、社会因素等宏观因素的影响,其经营管理观念更加无法与市场经济相结合,导致人本管理理念和知识管理理念均无法在经营管理的过程中明确企业新旧体制的交替,缺乏与时俱进的时效性,给企业带来不利影响。

      2.企业管理体制不完善

      当前多数电力企业在管理体制的设置上缺乏条理性,尤其是表现在现代化信息管理手段上,企业运营的成本较高,工作责任机制缺乏有效的监督,执行力差,导致使企业在实现对其信息的规划以及先进技术的学习等方面无法实现资源的共享,进而不利于企业业务与体制相互制约、共同发展的协调。步入严峻的市场竞争环境中的电力企业本应在内部体制的制约下稳步发展,而管理体制的不完善造成整体的管理水平低下,企业缺乏生机与活力。

      3.人员素质有待提升

      采用人才战略是当前电力企业谋求发展的重要方法,而大部分企业对于人力资源的管理和配置缺乏重视,再加上企业财务管理水平较低,企业对基层员工的培训力度小,使企业员工的整体素质逐渐下降,员工在乏味的工作环境中工作积极性低,对先进技术的学习态度差,从而不利于企业经营管理战略的发展。4.面临独特的法律风险电力企业本身不仅具备其他一般企业的法律风险,还面临着自己独特的法律风险,这与电力企业生产产品与经营方式有着很大关系。电力企业由于其发展的广泛性与隐蔽性并存、依附性与动态性相生的特征导致其长久地面临外部市场机制不完善、法律纠纷处理不彻底以及劳动用工不规范等风险,使企业长期存在产生巨大经济损失的经济隐患。再加上电力企业转型相对较晚、缺乏自主经营管理的思想和行动,导致电力企业在进行产品的设计与生产时缺乏技术指导,公司的运营情况和企业的产权问题都将会对企业的改革探索造成困扰和漏洞。

      三、电力企业经营管理的改革研究

      针对电力企业当前存在的相关问题,笔者根据实际工作经验提出对其经营管理的改革措施,希望能够对电力企业的综合发展起到一定的辅助作用。

      1.优化企业日常办公,完善管理机制

      电力企业应当根据自身发展状况进行内部制度的优化与完善,特别是对职能部门进行重新规划,不断推进合理、新颖的管理方法,将企业不同部门的工作责任落实到每个人的身上,执行科学合理的赏罚制度提高员工工作的积极性,增强企业凝聚力,不断简化工作制度,定期检查落实机制情况,从而降低运营成本,提高工作效率。

      2.优化人力资源管理,提高员工素质

      当前电力企业在股份制改造和资产重组等方面的趋势促使企业转变人力资源管理模式,加强企业内部的相互学习与工作交流,强调企业对于人才的培养和选拔,定期调整不同部门的人员配置,使每位员工在自身岗位上发挥出最大潜能,不断提升员工的综合素养。还可通过推行绩效管理等新颖模式加强对人力资源的管理,加强企业与员工之间的交流,提高企业管理的人性化,加强企业的战略性管理。

      3.树立新型管理理念,加强科技管理

      电力企业要根据市场经济发展的整体趋势进行经营管理观念的更新,转变传统、分散的管理理念,树立现代化的新型管理目标,在以人为本的基础上建立知识管理的管理理念,推进企业的文化与精神建设,构建具有企业自身特色的文化管理模式,在不断为企业注入生产经营管理力量的同时为员工的工作与学习提供良好的环境氛围,以现代化的管理理念推进企业经营管理过程的优化。

      4.构建风险防范体系,增强监督力度

      电力企业应当构建完善的法律风险防范体系,对企业中可能发生的风险进行合理的分析与预防,一旦发生突发事件,企业可以及时有效地进行制止,将企业的经济损失降到最低。依据国家相关法律,企业还应当制定内部章程,发现疏漏及时进行处理,从经营管理制度上确保企业决策的合法性,对于执行方式和处理流程进行严格的监督与检查,不断完善监督防范制度,实现企业有效的风险防范效果。

      四、结论

      通过对电力企业经营管理改革的研究,我们了解到传统的经管模式已经无法适应新时代的发展需求。在市场经济条件下,为了促使电力企业经营管理的发展更加快速、稳定,企业必须利用自身优势,在降低自身成本投入的基础上加强风险防范,提高企业的综合效益,更好地为社会服务。综上所述,电力企业的发展前景将在社会、企业与员工的共同努力下愈加光明,经管改革势在必行,为我国经济发展作出更大的贡献。

      作者:赵阳 单位:中国长江电力股份有限公司三峡水力发电厂

      参考文献:

      [1]姚辉莲.浅谈电力企业经营管理创新模式[J].中文信息,2013,(5):24.

      [2]蔡敏.探讨电力企业经营管理现状及未来模式发展[J].现代经济信息,2014,(13):109.

      [3]姚苏艳.电力企业经营管理的措施与策略研究[J].引文版:工程技术,2015,(21):140.

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