1、l network benefits both parties. Retain and Serve Customers Better The Gartner Group estimates that it costs up to ten times more to attract and obtain a new customer than it does to retain an existing one. Using the Internet to exchange real-time informa- tion in a personalized way can help transpo
2、rtation companies become integral parts of their customers inte- grated supply chains. This can create the opportunity to secure long-term business by embedding their processes into those of their customers and adding value beyond tra- ditional transportation and logistics offerings. Imagine a compu
3、ter manu- facturer who ships directly to consumers. Today, the manufacturer can ship, print labels, and track product through to proof- of-delivery at the customers location. But what if a shipment with a guaranteed delivery time arrives late? The manufac- turer must audit the service it paid for ve
4、r- sus the service received. However, there are many missed opportunities in which value can be added in this example. What if the manufacturer could receive a customized exception report on-line, with automatic billing of the service received? What if the manufacturer had access to all of the carri
5、ers shipping options and rates and could select the opti- mum service/price solution for each shipment? What if the manufacturer could receive a report of inventory in transit throughout the carriers system? What if the carrier could proactively analyze the manufacturers shipping patterns and recomm
6、end cost-saving alternatives? While some carriers will cringe at the lost revenue these service enhancements may imply, forward-thinking, customer- focused organizations will recognize the first-mover advantage inherent in provid- ing more value to shippers. Such services will build cus- tomer loyal
7、ty and a service reputation, thereby locking in customers and preventing revenue loss to competitors. Make Better, More Insightful Decisions The Internet allows companies to extract valuable information about customer behavior and characteristics from one centralized source. Through it, companies ca
8、n track each page of the customers The Future of E-Transportation (Continued from page 1) The business-to- business sector (80 percent of e-commerce) is projected to reach $1.3 trillion by 2003. N o v / D e c Challenges and Pitfalls Few Poised to Succeed Today Andy Grove, chairman of Intel, states t
9、hat “In five years time, all companies will be Internet companies or they wont be companies at all.” (The Economist) While transportation will remain the physical conduit for many business-to- business transactions, these transactions will require increasing information inte- gration among suppliers
10、 and providers visit, how long they spend at each site, how they navigate around the site, what orders they cancel, and what orders they eventually book. Companies can then use this data to identify attractive customers and markets, tailor new, higher-margin products, and reduce the costs of service
11、 and sales. With this technology, trans- portation companies can understand and respond to their customers behavior at a level never before possible. throughout the supply web. Transportation carriers will need to sup- port Web-based transactions through systems and processes to serve their electron
12、ically enabled customer base. Today, most transportation companies have little more than an informational Web site (Table 1). These sites offer at least some information about their trans- portation services and, possibly, rates and 31 9 9 9 (Continued on page 4) Table 1: Typical Web Site Functional
13、ity by Mode Number of companies Web sites exhibiting functionality FunctionalityAirTruckingRailOcean Express PackageForwardingLTLTL Description of All usually All but limited AllMost but AllAll but detail service optionsdetailed descriptionslimited varies information Rates/quotesSome Few generally M
14、ostFewSome notMost generally limited limited necessarilysometimes to major carrieLH实业集团公司责任预算管理制度北大纵横管理咨询公司二零零三年一月北大纵横XX集团项目组 1目 录总 则1第一章 释 义1一、经济责任制定义1二、功能及内容1三、支持性管理要素2第二章 责任中心4一、责任中心划分标准4二、集团责任中心分布及责任中心编码7第三章 责任中心的考核13一、一般性说明13二、考核依据13三、考核方法14第四章 预算管理制度15一、概述15二、预算管理模式18三、预算管理组织及关系19四、预算目标体系22五、预
15、算编制与调整24六、预算执行与监控36七、预算考评与反馈39八、附件：预算编制与调整流程图41XX集团 责任预算管理制度总 则第一条 为加强集团公司的财务管理，充分发挥经济责任制和预算工作的预测、控制作用，根据企业财务通则及国家有关财会法规，特制定本规定。第二条 本规定主要内容包括经济责任制释义、责任中心的划分、责任预算编制、审批、控制、反馈、考核与评价。第三条 本管理制度适用于集团公司本部及所有成员单位。第四条 本管理制度由集团公司董事会批准通过，集团财务管理中心负责解释。第一章 释 义一、经济责任制定义1.1 定义通过分解集团公司总体目标中的关键价值指标，按照经济责任归属，传递、控制、考核
16、、报告经济信息，并对经营活动的业绩与规定的目标进行比较分析，促动公司全员参与，保证企业总体目标的实现。1.2 经济责任制的意义经济责任制强调按确定的经济指标进行事前、事中控制，事后分析考核，做到经济责任划分、经济权利确定、经济效益考核、经济利益分配相结合，并把企业资产和生产资料的使用、经营、管理落实到各成员单位和目标责任人，充分发挥其作用，有力保证企业经济效益的增长。二、功能及内容2.1 经济责任制管理内容示意经济责任制的基本内容如下图示意：合理划分责任中心建立责任预算系统基于责任预算的考核工作确定责任主体、责任结构和责任范围确定各责任中心的责任预算目标责任考评及反馈等责任改进措施 经济责任制
17、管理主要包括合理划分责任中心、建立责任预算系统、评价和考核工作业绩三方面的内容。 管理逻辑为：首先在集团公司内部设置各级责任中心，然后制定分解责任指标和适当的奖惩标准，在生产经营或提供服务的过程中进行严密的记录，最后通过绩效报告，反映实际与责任指标的差异，分析差异形成的原因。 作为企业价值管理的重要组成部分，经济责任制通过目标利润、目标成本等指标的分解，层层落实到各个经济成员单位、职能部门和个人，以此为基础实现目标化管理。三、支持性管理要素3.1 资金控制1）筹资与资金使用控制 集团公司统一对外筹集资金，强调对外资金需求集权管理； 通过余额集中等手段保证由集团公司统一管理和监控企业资金资产，掌
18、握流动额度； 内部信贷工具使用：即利用内部转移价格（内部资金占用费或内部财务费用），有偿分配成员单位之间的占款和资金使用； 内部资金使用成本作为经济单位的效益考核内容。2）营运资金使用控制 主要指各项流动资产占用资金的管理； 建立责任会计制度，使企业的现金余额、应收账款、存货等维持在一个最适当的水平上，以获得最佳的经济效益。3.2 成本控制 实行全员成本管理，分解成本目标，强化责任成本意识； 对集团公司实施多层次责任管理，建立不同种类的责任中心并对各级责任资金、责任成本、责任效益进行核算、控制、分析； 采用标准成本等工具，总结成本差异，反馈成本控制重点和控制效率。北大纵横XX集团项目组 42第
19、二章 责任中心一、责任中心划分标准1、责任中心定义1.1定义责任中心即企业内部为整体目标的实现而协调行动，并承担着与经营决策权相适应的经济责任的单位。1.2 责任中心的特点： 1）责任中心是一个责权利相结合的统一体。 2）责任中心必须能够划清责任，单独核算。 3）责任中心所行使的权力和所承担的责任是可控的。1.3 责任中心分类 责任预算的信息归集和考核对象为各级责任中心。根据控制区域和权责范围的大小和下放给各级管理人员决策责任的性质和层次，责任中心可分为四个层次：利润中心、收入中心、成本中心、费用中心。1.4 划分责任中心的意义 划分责任中心，可以将集团公司的整体经营责任目标和具体的责任预算目标按照组织结构的层级关系逐级分解，使各责任中心明确各自的预算目标，通过各层责任中心预算目标及考核目标的实现保证公司整体目标的实现。 划分责任中心，便于制定预算编制的组织、执行及执行监督、考核等基本程序与操作规范。2、利润中心2.1定义利润中心定义为负有利润责任的公司整体/事业部/子公司/企业部门，以及相应的管理责任人。2.2划分原则 利润中心的管理责任人对本单位的整体供产销经营活动负责，并具有经营自主权； 管理责任人具有决策权，其决策能够影响决定本单位
