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随着科学技术的不断进步和生产社会化程度日益提高,特别是在我国商品生产蓬勃发展的情况下,现代化的管理正朝着定量化的方向发展。运筹学原理和数学方法得到越来越广泛的应用。财务成本管理为适应这一重大转变,也需要用数学方法来武装自己,使之有可能把复杂的经济活动用简单明确的数学模式显示出来,并利用数学方法对所掌握的有关数据进行加工处理,揭示有关现象的变量联系及其规律。以利管理人员进行正确的经营决策,改善经营管理,取得最大经济效益。本文仅就如何应用数学方法编制工业企业财务成本计划问题作一点初步探索。一则抛砖引玉,就教于高明;二则希望引起同行对此问题的更大兴趣与重视,为先进管理方式在企业管理中得到普遍应用起些微小的推动作用。
With the continuous progress of science and technology and the increasing degree of socialization of production, especially with the booming development of China’s commodity production, modern management is moving in a quantitative direction. The principles of operations research and mathematical methods have been applied more and more widely. In order to adapt to this major transformation, financial cost management also requires the use of mathematical methods to arm itself, making it possible to display complex economic activities in a simple and clear mathematical model, and to use mathematics methods to process the relevant data we have mastered. , Reveal the links and regularities of the variables related to the phenomenon. Eli management personnel can make correct business decisions, improve business management, and achieve maximum economic benefits. This article only makes a preliminary exploration on how to apply the mathematics method to compile the financial cost plan of industrial enterprises. The first one is to introductory teaching and teaching to Gaoming; the other is to hope to arouse greater interest and attention from counterparts in this issue, and play a minor role in promoting the general application of advanced management methods in enterprise management.