1.0
COPA
SD & CO
锛?/p>
1
锛?/p>
鎴戝彧鑳芥兂鍒?/p>
SD
璁㈠崟鎴栬�呬氦璐ф垨鑰呭彂绁ㄤ紶鍒?/p>
CO
鐨勪竴浜涘瓧娈碉紝
姣斿缁勭粐鏋舵瀯鍏冪礌銆?/p>
鏉′欢绫诲瀷
浠ュ強鍏朵粬鎯崇粏鍒嗙殑涓滆タ銆傜患鍚堟潵鐪嬫渶鍚庡緱鍒扮殑涓�寮犲ぇ琛紙
KE24/KE30
锛?/p>
锛岃繖鍙?/p>
CO-PA
鑾峰埄鑳藉姏鍒嗘瀽銆?/p>
鑾峰埄绠＄悊鍖呮嫭鍒╂鼎鍒嗘瀽锛?/p>
CO-PA
锛夊拰鍒╂鼎涓績浼氳锛?/p>
CO-PCA
锛?/p>
锛岃皥鍒板埄娑﹀垎鏋?/p>
,
灏辫涓嬪埄娑?/p>
涓績
,
鍥犱负浜轰滑鎬诲枩娆㈠皢杩欎袱妯″潡鑱旂郴鍦ㄤ竴璧疯璁恒�?/p>
1
.
鍒╂鼎鍒嗘瀽浠庡閮ㄥ競鍦鸿搴﹀垎鏋愬埄娑?/p>
,
鍒╂鼎涓績鍒欐槸浠庡唴閮ㄧ鐞嗗崟鍏冪殑瑙掑害鏉ュ垎鏋愬埄娑?/p>
.
2
.
鍦ㄥ埄娑︿腑蹇冩ā鍧?/p>
,
鍙互鏍规嵁浜у搧
,
鍦板尯
,
绠＄悊鑱岃兘鍗曚綅
(
鐢熶骇
,
閿�鍞?/p>
,
璐㈠姟绛夊垝鍒嗗埄娑︿腑蹇?/p>
,
),
鍙?/p>
澶?/p>
,
鍦?/p>
SAP
鐨勫埄娑︿腑蹇冩ā鍧椾腑
,
濡傛灉鎸夋湡闂村皢璧勪骇璐熷�鸿〃椤圭洰
(
鍥哄畾璧勪骇
,AP
AR,
搴撳瓨鏁版嵁鍜?
鍦ㄤ骇鍝?/p>
WIP
绛?/p>
,
瀹為檯涓婁篃鍙疄鏃朵紶杈撹繖浜涜祫浜ц礋鍊鸿〃椤圭洰
)
浼犻�佸埌鍒╂鼎涓績
,
浠庤�屽鍒╂鼎涓?
蹇冪殑涓�浜涘吀鍨嬬殑鎶曡祫鏀剁泭鐜囥�佺幇閲戞祦閲忓拰閿�鍞埄娑︾巼绛夎储鍔℃寚鏍囪繘琛屽垎鏋?/p>
,
鍥犳姝ゆ椂
鍒╂鼎
涓績灏辨墿灞曟垚涓烘姇璧勪腑蹇?/p>
銆?/p>
涓嬮潰鎴戜滑鍒嗗埆鏉ラ槓杩拌繖涓や釜閮ㄥ垎锛?/p>
锛堜竴锛?/p>
鍒╂鼎鍒嗘瀽
(Profitability Analysis)
鑾峰埄鑳藉姏鍒嗘瀽鐨勪富瑕佺洰鐨勬槸浠庡閮ㄥ競鍦虹殑瑙掑害鍒嗘瀽浼佷笟琛屼负瀵圭粡钀ュ埄娑︾殑褰卞搷銆?/p>
CO-PA
鑳?/p>
鍚屾椂浠庝笟鍔℃柟闈?/p>
(
瀹㈡埛锛屽鎴风粍
,
浜у搧
,
浜у搧缁勭瓑鍙婂叾缁勫悎
)
鍜岀粍缁囧崟鍏?/p>
(
姣斿閿�鍞粍缁囷紝鍒嗛攢娓?/p>
閬擄紝涓氬姟鑼冨洿锛屽伐鍘傜骇缁勫悎
)
瀵逛紒涓氱粡钀ュ埄娑﹁繘琛岃缁嗗垎鏋愩�?/p>
閫氳繃杩欑鍒嗘瀽甯姪浼佷笟浜嗚В鍦ㄤ笉鍚屽競鍦烘柟闈紒涓氱殑鑾峰埄鑳藉姏浠ュ強鍙樺姩瓒嬪悜锛?/p>
浠庤�屽府鍔╀紒涓氬喅
绛栬�呭浜у搧瀹氫环銆?/p>
瀹㈡埛閫夋嫨锛?/p>
鍒嗛攢娓犻亾鍙婇攢鍞潯娆惧揩閫熸彁渚涘喅绛栦緷鎹紝
杩欏湪绔炰簤婵�鐑堢殑寰埄
琛屼笟灏ゅ叾閲嶈
,
鎺ヤ笅鏉ヤ細灏辩郴缁熷疄鐜拌繘琛屾洿缁嗚妭鐨勮璁?/p>
.
锛堜簩锛?/p>
鍒╂鼎涓績
(Profit Center Accouting)
鍒掑垎鍒╂鼎涓績
.
閫氬父鐨勫垝鍒嗗埄娑︿腑蹇冪殑鏂规硶鏈?/p>
:
a
.
浠庢垚鏈腑蹇?/p>
(
缁?/p>
)
鐢熸垚鍒╂鼎涓績
,
瀹為檯涓婂埄娑︿腑蹇冭捣鍒颁竴涓?/p>
group
鎴愭湰涓績鐨勬蹇?/p>
.
b
.
鏍规嵁涓氬姟鑼冨洿鎴栧皢闆嗗洟涓嬬骇鍗曚綅鍒掑垎鎴愬埄娑︿腑蹇?/p>
,
杩欐牱鍙互閬垮厤涓轰笅绾у崟浣嶅缓绔嬪鍏徃浠?/p>
鐮?/p>
,
涓嬬骇鍗曚綅鍙互鏍规嵁鍒╂鼎涓績鍑虹浉鍏虫姤琛?/p>
.
c.
鏍规嵁鎴愬搧鎴栧湴鍖哄垝鍒嗗埄娑︿腑蹇?/p>
,
璇村埌杩欓噷
,
鍙堟壇涓�涓嬩笟鍔¤寖鍥?/p>
(
鏈夌殑灏嗚繖涓滆タ骞茶剢缈昏瘧鎴?/p>
浜嬩笟
閮?/p>
),
姣斿涓�涓ぇ鍨嬬數瀛愰泦鍥㈠垎褰╃數浜嬩笟閮?/p>
,
閫氫俊浜嬩笟閮ㄧ瓑
,
鍏充簬鍒╂鼎涓績鍜屼笟鍔¤寖鍥村張鏈変簺姘?/p>
闂磋娉?/p>
:
i:
鍒╂鼎涓績鏄悗鏉ヨ璁＄敤鏉ュ彇浠ｄ笟鍔¤寖鍥寸殑
?.
ii
:
涓氬姟鑼冨洿鏄?/p>
FI
鐨勬蹇?/p>
,
鑰屽埄娑︿腑蹇冩槸
CO
鐨勬蹇?/p>
,
鎴戞兂
why
鏈変汉杩欐牱鎯冲憿
?
1
锛夋槸
BA
鐨勯厤缃斁鍦?/p>
FI module,
鑰屽埄娑︿腑蹇?/p>
(CO-PCA)
鍦?/p>
CO module.