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China's Ministry of Finance in 1995 issued "provisional consolidated accounting statements" provisions, the parent company of consolidated accounting statements, the company may not be included within the scope of consolidated accounting statements:
(1) has been rationalized subsidiary;
(2) in accordance with the procedure of bankruptcy, has declared to clean up and rectify the subsidiary;
(3) has been declared bankrupt subsidiary;
(4) to be for sale and short-term turbotax hold more than half of its equity capital of the subsidiary company;
(5) the rights and interests of the owners of non continuous operation for the negative sub company;
(6) by the foreign exchange control and other control, operation of funds restricted overseas subsidiaries.
For the importance of considerations, in 1996 the Ministry of Finance and the provisions in the "about the scope of consolidated accounting statement reply", when the total assets, a subsidiary of sales revenue and net profit in accordance with the provisions of the calculation formula is the ratio is below 10%, the company can not included in the scope of the merger. When not consolidated subsidiaries into two or more than two, the total number reached or exceeded 10% of assets, sales revenue and profit standard standard standard, should be re identified certain or several subsidiaries incorporated into the scope of consolidation, to ensure that the assets and liabilities, income, cost of consolidated accounting statements to reflect at least 90% groups.
3The United States sub and sub company
In the United States, with one of the following conditions is subsidiary, not included in the scope of consolidated accounting statement:
(1) is the parent company of temporary control subsidiary, purchased for resale as the parent company subsidiary and the parent company, plans to sell the subsidiary in the near future.
(2) management policy is mainly controlled by the government of the subsidiary company.
(3) because of a loss or bankruptcy and liquidation and reorganization in court is under the jurisdiction of the subsidiary company.
(4) in the production and business operation or the transfer of funds, by foreign subsidiaries in the country government decrees strict control of.
4Unconsolidated subsidiaries of the reporting provisions
For not incorporated into the individual accounting statements of consolidated subsidiaries, China, should schedule as the consolidated accounting statements of the parent company.
The United States also stipulated that, if the parent company of unconsolidated subsidiaries operating policies and financial policies have no influence, should be treated according to the law of cost of long-term equity investment, rather than using the equity method.Dynamic management is embodied in many advanced management mode (such as CIMS, MRPII, ERP), it is an isolated, static activity according to the logical connection between things up movement and its own development, the relations between the things as an important part of the movement of things, development, which adapts to the modern enterprises need to organize production and management management, used by turbotax login many advanced management mode
1The basic concept and definition
1.1Theoretical source
1.2Work unit
1.3Cost responsibility
1.4Cost responsibility and cost responsibility flow
3The flow mechanism
3.2Transmission mechanism
3.3Security mechanism
4Responsibility cost management mode
5Implementation of information technology support.
1The basic concept and definition
Theoretical source
StandardCostSystem, target cost and responsibility cost system atEnterpriseApplication of more. Standard costs are expected to cost efficiency and eliminate waste in the enterprise, but also for the target cost achieved under normal operating conditions; target cost is the cost target extraction and protruding from the enterprise target system, and around it to carry out the cost management and other management activities, so as to guide, planning and control of cost and expenditure. Target costing and activity-based costing is the two kind of cost management mode in the world today. Cost plan is essentially an adaptation to the target cost management method of modern enterprise production management and market competition, the form of the "push" to determine the target cost, the main focus is to help the enterprise to develop the design of new products, or the original product re design, turbotax free to make it more competitive in the market; the main characteristics of ABC the amount of homework is to replace the production time as cost sharing basis, is to adapt to the advanced manufacturing technology production environment cost control method. Standard cost system, target cost and responsibility cost system has a common bond, and cost plan to identify and provide new ideas for decomposition of responsibility cost responsibility cost management, activity-based costing to provide a new perspective for the cost sharing and the division of responsibility center. In view of the actual situation of enterprises in our country, the standard cost system, target costing, responsibility cost system are well combined, absorption costing, activity-based costing and the latest research results, the creation of suitable mode of enterprise cost management is an important research direction.
Cost responsibility flow theory was extended to responsibility cost control theory, the dynamic management, combined with the contemporary integrated manufacturing system (CIMS) and other advanced manufacturing technology, strive to establish information system to support the cost control system based on, to satisfy the business enterprise costAdministrationRequirement. The basic point is from the strengthening of personnel responsibility management staff, supported by information technology as the basis, in order to achieve the production and operating plans of enterprises as the goal, the turbotax free establishment of full, all-round, the whole process of cost control.
Work unit
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