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The financial management of chain enterprises should focus on realizing the business objectives of chain enterprises. The business goal of chain enterprises is survival, profit and development, and financial management should complete the work of raising, putting, operating and distributing relevant funds around this goal.
financial management contents of chain-operated enterprises:
1. Operation mode of chain-operated enterprises
Chain-operated enterprises are a new type of enterprises, which are still in the primary development stage. At present, the operation modes of chain-operated enterprises are basically divided into subsidiary operation mode, branch operation mode and franchise operation mode. After China joined the WTO, in order to improve the market competitiveness and compete with some well-known international chain enterprises entering the China market, a free chain operation mode came into being.
second, the accounting methods of chain enterprises
because of the different operating methods of chain enterprises, their accounting methods are also different. According to the different business scale and business scope of chain enterprises, there are two ways: independent accounting and dependent accounting.
1. Independent accounting method
means that the headquarters implements independent and partially unified accounting, and the grass-roots stores implement relatively independent accounting. Under this accounting method, both headquarters and grass-roots stores should set up independent accounting institutions.
2. Non-independent accounting method
Non-independent accounting method means that the headquarters implements independent and unified accounting, and the grass-roots stores do not conduct accounting separately, and all operating expenses incurred in the operation are reported to the headquarters for verification.
third, the management of monetary funds of chain enterprises
Monetary funds are very important for chain retail enterprises, and they are the most liquid assets of chain enterprises. Enterprises can not engage in business activities without the support of monetary funds, such as purchasing goods, paying wages, repaying debts, etc. Without the reserve of monetary funds, the normal operation of enterprise business activities can not be guaranteed. Monetary fund is an important part of enterprise asset management.
1. Control of post division
(1). Establish the post responsibility system for monetary fund business, and clarify the responsibilities and authorities of relevant departments and posts.
(2) The cashier shall not concurrently be responsible for auditing, keeping accounting files and registering income, expenses, expenses, creditor's rights and debts.
2. Authorization approval control
(1). Define the approval method, authority, procedures, responsibilities and related control measures of the approver for monetary fund business.
(2) define the scope of responsibilities and work requirements of the manager in handling monetary fund business.
(3) Pay monetary funds in strict accordance with the procedures of application, approval, review and payment.
3, cash control
(1), cash inventory limit management system.
(2) Define the scope of cash expenditure and strictly implement it.
(3) Cash income shall be deposited in the bank in time, and cash payment shall be strictly controlled. It is strictly forbidden to misappropriate or lend monetary funds without authorization.
(4), the implementation of two lines of revenue and expenditure management system.
(5) Make regular cash counts to ensure that the accounts are consistent with the facts.
4. Bank deposit control
(1). Strengthen bank account management, set up basic account and general account respectively, and handle deposit and withdrawal settlement according to regulations.
(2) regularly obtain bank statements, verify the balance of bank deposits, and prepare statement of bank reconciliation.
5. Bill control
Define the responsibilities, authorities and procedures of the purchase, storage, collection, endorsement and cancellation of various bills to prevent the blank bills from being lost and stolen.
6. Seal control
(1), special financial seal shall be kept by special person, and personal seal shall be kept by himself or his authorized person. It is strictly forbidden for one person to keep all the seals required for payment.
(2) Strictly perform the signature and seal procedures.
(3), formulate the seal management regulations, and issue the post responsibility system for the seal keeper.
7. Supervise and inspect
(1). Regularly inspect the setting of posts and personnel related to monetary fund business.
(2) Regularly check the implementation of the monetary fund authorization and approval system.
(3), check the seal storage regularly.
(4), regularly check the custody of bills.
(5), through the enterprise internal bank or enterprise ERP system timely grasp the daily monetary fund income and expenditure.
iv. inventory management of chain enterprises
inventory management of chain enterprises includes procurement, warehousing and delivery. In order to protect the safety and integrity of inventory, ensure the accuracy and reliability of accounting information, reduce inventory costs and improve operating efficiency, an internal management system that restricts and coordinates inventory management must be designed and implemented based on the division of responsibilities.
1. Management of purchasing business
(1) Control of functional division
Chain enterprises should hand over the inventory purchasing business to a special department, establish a post responsibility system for purchasing business, and clarify the purchasing tasks, procedures and responsibilities. It is necessary to prevent the occurrence of mistakes and disadvantages that are not easy to find because of unclear responsibilities.
(2), authorization approval control
The sales department puts forward the purchase plan, including the name, specification, quantity and time of the goods to be purchased. After the approval of the department head, it is submitted to the purchasing department to prepare the purchase plan, and after the approval of the competent leader, the purchasing department implements the purchase. Purchasing personnel must purchase according to the purchasing list approved by the leaders, and they have no right to decide without authorization in terms of quantity and variety, specifications and unit price. If it is necessary to modify the purchase list due to market reasons, it must be approved or authorized by the competent leader.
(3), purchase contract control
In inventory purchase, we should sign an order contract with suppliers as far as possible, so as to ensure that the inventory can be purchased on time, in quantity and in quality, so as to meet the needs of the enterprise's production and operation. The procurement contract shall come into effect after being issued by the enterprise legal person or the authorized person of the legal person.
(4) Establish inquiry system
Due to the ever-changing supply and demand prices in the market, special business departments or personnel should be responsible for the investigation and inquiry of inventory prices, supply and demand requirements, so as to control costs and reduce risks.
2. Inventory warehousing and storage management
After the inventory ordered by the enterprise is delivered, it must be examined and accepted by the quality inspection department and relevant business departments according to the commodity waybill, invoice, purchase contract and the quality inspection list, outbound order and instructions provided by the product manufacturer. If other problems are found, they will be handled and solved by the relevant departments and personnel of the enterprise according to the signed contract.
3. Management of inventory delivery business
There should be an authorization and approval system for inventory delivery, and the warehouse keeper should deliver the goods with the invoice with complete procedures and signed by the competent leader and the deliveryman.
V. Management of sales revenue of chain-operated enterprises
Because chain-operated enterprises are composed of several stores, their sales revenue is scattered in each store, and the sales revenue should be controlled through the computer settlement system. For subsidiaries with independent accounting methods, only their daily sales revenue should be monitored and mastered, and for stores with non-independent accounting methods, their revenue and monetary funds should be controlled at the same time. Before the bank leaves work every day, the cashier in each store should sort out the money received on that day or the credit card bill signed by the guest. After checking that it is consistent, fill in the cash payment bill, deposit the money into the sales revenue account opened by the company, and be responsible for sending the sorted credit card bill signed by the guest to the bank to transfer the money to the company's sales revenue account. And prepare a "sales daily report" together with a cash payment slip and submit it to the general cashier's office of the company before 11 o'clock the next day. The finance department can grasp and monitor the sales income and deposits in various stores at any time through the "online banking" opened in the bank.
VI. Management of cost and expense control of chain-operated enterprises
The cost and expense of chain-operated enterprises refers to the outflow of economic benefits from daily business activities such as selling goods or providing services. According to the purpose, it is divided into sales cost and period cost. The sales cost is the purchase price of the goods sold, and the period cost refers to the management expenses, operating expenses and financial expenses incurred in a certain accounting period.
The cost and expenses of chain enterprises are accounted in detail by departments and stores, and each department and store is an independent cost control center. The company failed to issue the responsibility budget and other control standards for the next year to all departments in order to control their own activities, and carried out assessment on each cost center to analyze the evaluation and implementation.
VII. Financial budget management of chain enterprises
In order to develop, achieve good economic benefits and achieve predetermined goals, enterprises must attach importance to financial budget work. Only by doing a good job in financial budget work can they plan their future well, define their goals, implement target management and effectively control their business activities.
Procedures for preparing financial budget
1. Determine budget objectives
2. Conduct market research, collect relevant data, and classify, collect and evaluate them.
3. based on departments, prepare the draft budgets of all departments.
in the fourth quarter, the general manager of the company issued a notice to the managers of all departments to prepare the departmental budget for the next year, which should clearly set out the requirements for the budgets of all departments, the main contents and the reporting time limit of the draft budget. After receiving the notice, each department fully estimates the market development trend, collects the historical data of the past 2-3 years, and puts forward the departmental budget objectives, that is, the indicators of the budget year according to the results and analysis of the investigation and study. During this period, the company's financial personnel should go deep into various departments to assist in this work. For newly opened stores, the sales volume can be predicted to increase by a certain percentage, and the expenses can be determined by the zero-based budget method.
4. Make a comprehensive balance of the whole company according to the draft departmental budget, and work out the financial budget of the whole company.
5. hold a budget meeting and formally issue it to all departments for implementation.
6. Each department will break down the budget indicators and implement them to classes, groups and individuals.
7, implement target management, work efficiency, and play the role of financial control.
VII. Financial analysis system of chain enterprises
The activity ability of a company depends entirely on its financial soundness, and only a sound financial situation can provide the company with flexible scheduling space. The financial analysis system is to evaluate the company's past business performance, measure the company's current financial situation and predict the company's future development trend by using special methods and skills through the company's assets, liabilities, income, costs, inventory and other business data, that is, the financial analysis system is a system that specifically evaluates the company's financial situation.
(I) Analysis of solvency
Solvency refers to the ability of an enterprise to repay debts due, including short-term solvency and long-term solvency.
(II) Analysis of operational capacity
Operational capacity refers to the size of the role that an enterprise plays on financial objectives through the allocation and combination of internal human resources and means of production based on the constraints of the external market environment.
(3) Analysis of profitability
Profitability is the ability of an enterprise to earn profits. The indicators reflecting the profitability of an enterprise include the profit rate of main business, the profit rate of cost and expense, and the rate of return on total assets.
(4) Analysis of development ability
Development ability refers to the development prospect and potential of an enterprise in the coming year. The indicators reflecting the development ability of enterprises mainly include: sales growth rate, total assets growth rate, average profit growth rate in three years, etc.
VIII. Financial budget management of chain enterprises
"In order to develop, achieve good economic benefits and achieve predetermined goals, enterprises must attach importance to financial budget work. Only by doing a good job in financial budget work can they plan their future well, define their goals, implement target management and effectively control their business activities.
financial budget is to estimate and estimate the future financial activities of an enterprise according to the development trend of things, so as to put forward the goals and measures in a certain period in the future. It is to express the financial business plan in monetary form according to the financial forecast.