进出口业财融合评价标准的思考  

Thoughts on the evaluation standard of financial integration of import and export industry

作　　者：刘珺[1] Liu Jun(Sanjiang University,Nanjing,Jiangsu,210012)

机构地区：[1]三江学院,江苏南京210012

出　　处：《市场周刊》2021年第12期123-125,共3页Market Weekly

基　　金：江苏省社会科学基金青年项目(项目编号:18EYC005);江苏省高校哲学社会科学研究基金(项目编号:2018SJA0503)。

摘　　要：企业财务管理的标准是财务和业务管理活动绩效评估的关键指标,因此,设立合适的评价标准对于企业的发展而言有重要意义。文章通过分析进出口企业的业财融合情况,提出成本最小标准和绩效最大标准,并在此基础上围绕成本提出采购成本、生产经营成本、出口销售成本如何控制的举措,同时,围绕绩效提出财务、客户、内部流程、学习与成长维度的指标设定。The standard of financial management is the key of the performance evaluation of financial activities and business management.Therefore,the establishment of appropriate evaluation standards is of great significance for the development of enterprises.By analyzing the industry finance integration of import and export enterprises,this essay proposes the minimum cost standard and the maximum performance standard.On this basis,it proposes measures to control procurement costs,production and operation costs and export sales costs around costs.At the same time,it proposes the index setting of finance,customers,internal processes,learning and growth dimensions around performance.

关 键 词：业财融合 成本管理 平衡计分卡 进出口企业 

分 类 号：F722.2[经济管理—产业经济]