会计制度设计--第七章 会计控制和组织系统的设计(ppt 100)

第一节  会计控制系统设计的意义和内容
一会计控制系统的有关概念
     会计控制  、会计控制系统设计 page 309
意义
     有助于开展目标管理和推行计划管理
     有助于强化企业的指挥系统
     有助于发挥会计职能作用，提高企业的经济效益                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
三  基本内容
资金控制设计：资金总量、资金构成、资金分布、资金流速与流量控制设计
成本控制设计：前馈控制、成本反馈及成本考核与分析设计
利润控制设计：根据具体情况提出利润预测模式

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