accounting on a division or group basis

简明释义

部组核算

英英释义

例句

1.The quarterly review will focus on accounting on a division or group basis to assess overall business health.

季度审查将侧重于按部门或组的基础进行会计，以评估整体业务健康状况。

2.The finance team suggested accounting on a division or group basis to better allocate resources across departments.

财务团队建议按部门或组的基础进行会计，以更好地分配跨部门的资源。

3.By accounting on a division or group basis, we can identify which areas are underperforming and need improvement.

通过按部门或组的基础进行会计，我们可以识别出哪些领域表现不佳并需要改进。

4.For our annual report, we will be accounting on a division or group basis to reflect the performance of each segment.

在我们的年度报告中，我们将按部门或组的基础进行会计，以反映每个部门的业绩。

5.The company is implementing a new system for accounting on a division or group basis to improve financial transparency.

公司正在实施一个新系统，以便于按部门或组的基础进行会计，以提高财务透明度。

作文

In the world of business, effective financial management is crucial for success. One of the key concepts that organizations often use to enhance their financial oversight is accounting on a division or group basis. This approach allows companies to analyze and report financial performance not just at the overall corporate level but also within specific divisions or groups. By implementing accounting on a division or group basis (按部门或集团基础进行会计核算), businesses can gain deeper insights into the profitability and efficiency of each segment of their operations.When a company operates multiple divisions or product lines, it becomes essential to track the financial performance of each segment individually. This is where accounting on a division or group basis plays a vital role. It enables managers to assess how well each division is performing, identify areas for improvement, and make informed decisions about resource allocation. For instance, if one division is consistently underperforming, the company can investigate the causes, whether they are related to market conditions, operational inefficiencies, or other factors.Moreover, accounting on a division or group basis facilitates better budgeting and forecasting. Each division can prepare its own budget based on its unique circumstances, which allows for more accurate financial planning. When divisions operate with their own budgets, they can manage their resources more effectively and align their financial goals with the overall strategy of the organization. This decentralized approach to budgeting helps to foster a sense of ownership among division managers, motivating them to achieve their financial targets.Another significant advantage of accounting on a division or group basis is the ability to evaluate performance using specific metrics tailored to each division's objectives. Different divisions may have different key performance indicators (KPIs) that reflect their operational focus. For example, a manufacturing division might prioritize production efficiency metrics, while a sales division might focus on revenue growth and customer acquisition costs. By using accounting on a division or group basis, organizations can ensure that the performance evaluations are relevant and meaningful.Furthermore, this accounting method enhances transparency within the organization. When financial results are reported by division, stakeholders can see how each part of the business contributes to the overall success. This transparency helps in building trust among employees, investors, and other stakeholders, as they can clearly see the financial health of each division. It also encourages healthy competition among divisions, as they strive to outperform one another in terms of financial results.However, implementing accounting on a division or group basis does come with challenges. It requires robust accounting systems and processes to ensure accurate data collection and reporting. Additionally, there may be complexities involved in allocating shared costs among divisions, which can lead to disputes over financial performance. Therefore, organizations must invest in appropriate training and technology to support this type of accounting.In conclusion, accounting on a division or group basis (按部门或集团基础进行会计核算) is a powerful tool for businesses aiming to improve their financial management practices. By enabling detailed analysis of financial performance at the division level, it supports better decision-making, enhances accountability, and ultimately drives organizational success. As companies continue to navigate an increasingly complex business environment, adopting such targeted accounting practices will be essential for maintaining competitiveness and achieving long-term growth.

在商业世界中，有效的财务管理对成功至关重要。组织经常使用的一个关键概念是按部门或集团基础进行会计核算。这种方法使公司能够分析和报告财务绩效，不仅在整体公司层面上，还在特定部门或集团内。通过实施按部门或集团基础进行会计核算，企业可以深入了解其运营的每个部分的盈利能力和效率。当一家公司运营多个部门或产品线时，追踪每个部门的财务表现变得至关重要。这就是按部门或集团基础进行会计核算发挥重要作用的地方。它使管理者能够评估每个部门的表现，识别改进领域，并就资源分配做出明智的决策。例如，如果一个部门持续表现不佳，公司可以调查原因，无论是与市场条件、运营效率还是其他因素有关。此外，按部门或集团基础进行会计核算促进了更好的预算编制和预测。每个部门可以根据其独特情况准备自己的预算，从而实现更准确的财务规划。当部门以自己的预算运作时，他们可以更有效地管理资源，并将其财务目标与组织的整体战略对齐。这种去中心化的预算编制方法有助于培养部门经理的责任感，激励他们实现财务目标。按部门或集团基础进行会计核算的另一个显著优势是能够使用特定指标评估绩效，这些指标针对每个部门的目标量身定制。不同的部门可能具有不同的关键绩效指标(KPI)，反映其运营重点。例如，制造部门可能优先考虑生产效率指标，而销售部门可能专注于收入增长和客户获取成本。通过使用按部门或集团基础进行会计核算，组织可以确保绩效评估相关且有意义。此外，这种会计方法增强了组织内部的透明度。当按部门报告财务结果时，利益相关者可以看到每个业务部分如何为整体成功做出贡献。这种透明度有助于在员工、投资者和其他利益相关者之间建立信任，因为他们可以清楚地看到每个部门的财务健康状况。它还鼓励部门之间的良性竞争，因为他们努力在财务结果上超越彼此。然而，实施按部门或集团基础进行会计核算确实存在挑战。它需要强大的会计系统和流程，以确保准确的数据收集和报告。此外，在部门之间分配共享成本时可能会涉及复杂性，导致对财务绩效的争议。因此，组织必须投资于适当的培训和技术，以支持这种类型的会计。总之，按部门或集团基础进行会计核算是企业旨在改善财务管理实践的一种强大工具。通过使财务绩效的详细分析在部门层面上成为可能，它支持更好的决策，增强责任感，并最终推动组织的成功。随着公司继续在日益复杂的商业环境中航行，采用这样的目标导向会计实践将对维持竞争力和实现长期增长至关重要。