24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.20 蘋果版本:8.7.20

開發(fā)者:北京正保會(huì)計(jì)科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點(diǎn)擊下載>

AFM知識(shí)點(diǎn)匯總—Decentralized treasury management 資金分權(quán)管理優(yōu)點(diǎn)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯:梨 2022/07/06 11:18:59 字體:

Decentralized treasury management 資金分權(quán)管理優(yōu)點(diǎn)

優(yōu)點(diǎn):

1. 地方部門可能更容易發(fā)現(xiàn)多樣化的資金來源和匹配當(dāng)?shù)刭Y產(chǎn)。Local departments may find it easier to diversify sources of finance and match local assets.

2. 不利于鼓舞地方部門的管理層,他們沒有自主權(quán)來做現(xiàn)金管理,也很難評估 其表現(xiàn),尤其重大決定都是由中央來做的時(shí)候。 Centralized management means that managers in subsidiaries and divisions are not motivated by being given the autonomy to deal with cash management and it may be difficult to assess their performance if the major decisions are being made centrally.放權(quán)給地方部門,可以 激勵(lì)他們更努力為公司賺錢。Giving subsidiary companies more autonomy on how they undertake their own fund management may result in increased motivation and effort from the subsidiary’s senior management and thereby increase future income.

3. 但某個(gè)運(yùn)營單位有需求時(shí),分權(quán)財(cái)政功能可以快速反應(yīng)。A decentralized treasury function may be more responsive to the needs of individual operating units.

4. 當(dāng)?shù)胤讲块T有盈余資金,分權(quán)的財(cái)政功能可以更快更方便的將其投入到短期 項(xiàng) 目 上 來 賺 錢 。 A decentralized operation may find it easier to invest its own balances quickly on a short-term basis than a centralized function would.

5. 如果分部很偏遠(yuǎn),中央集權(quán)很難監(jiān)督,無法獲得相關(guān)的信息。A central function may find it difficult to monitor remote sites, it may be difficult to obtain information from those sites.

6. 子公司更清楚當(dāng)?shù)氐姆ㄒ?guī),習(xí)俗和實(shí)踐經(jīng)驗(yàn)。Each subsidiary company may be better p;aced to take local regulations,custom and practice into consideration.

7. Subsidiary companies which have access to their own funds may be able to respond to opportunities quicker and establish competitive advantage more effectively.子公司有自己來錢的渠道,便于更快抓住機(jī)遇,更有效率的建立競爭 優(yōu)勢。

以上內(nèi)容僅供大家學(xué)習(xí)參考,鳥欲高飛先振翅,人求上進(jìn)先讀書,祝每位同學(xué)都能在接下來的考試中取得好成績!正保會(huì)計(jì)網(wǎng)校在特許注冊會(huì)計(jì)師ACCA培訓(xùn)方面積累了豐富的經(jīng)驗(yàn),可以幫助考生抓住重點(diǎn),節(jié)約備考時(shí)間,少走彎路。網(wǎng)校為大家準(zhǔn)備了特許注冊會(huì)計(jì)師ACCA課程。點(diǎn)擊了解特許注冊會(huì)計(jì)師ACCA招生方案>>

AFM知識(shí)點(diǎn)匯總

相關(guān)推薦:

ACCA資深會(huì)員證書入選北京市境外職業(yè)資格認(rèn)可目錄2.0

ACCA各階段如何備考

免費(fèi)試聽

限時(shí)免費(fèi)資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報(bào)考指南

    報(bào)考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導(dǎo)圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - m.jnjuyue.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號(hào)