英语翻译

英语翻译

Supermarket as a commercial form, has been abroad for 70 years in the history of our country in the 20th century, the mid 80's to the department stores, food stores mainly seeds of the early 90's into the start-up period, the current breakdown of the supermarket has entered the competitive differentiation stage. With the global acceleration of the process of economic integration, foreign supermarket chains would be faster and greater access to China's market size. If domestic supermarkets are not in recent years to speed up development and improve the management level, will be facing a great threat. In this paper, where I intend to build financial supermarkets, to talk about how to strengthen the financial management of the supermarket.
First, establish and improve the development of chain stores for the financial control system
(A) the implementation of a comprehensive budget management. "Comprehensive budget" is all the business activities of enterprises into the scope of budget management. Specific measures would be the end of the year in the annual financial budget for the year of the implementation of a comprehensive analysis, on this basis, supermarkets and departments stores in the headquarters of the following year to study business goals, and then reported to the operating budget in accordance with and specialized decision-making to amend the supplementary budget, the preparation of the financial budget for the draft, the last room from the manager after the adoption order. Financial budget for the implementation of our "rights management reporting system and an important project," a combination of management practices. "Rights Management" is a comprehensive budget based on the investment projects, the cost of expenses, the purchase of items such as approval of the management authority set up. Investment projects such as the Ministry of Development responsible for the management, advertising, operating expenses, respectively, into operations and office management, rights management can be implemented through economic responsibility to ensure that budget goals. "Important project reporting system" applicable to all the major chain stores, the contents of the report is the cost, the report aims to control. Because the stores are independent accounting units, in order to strengthen its management to provide for a reported extra-budgetary expenditure will be the headquarters for approval; Where are the headquarters to monitor the budget expenses, such as advertising, repairs, etc., according to company cost management approach to reporting, and agreed to be expenditures by the headquarters. Reporting system is not only important to gain prompt access to subordinate headquarters will enable stores to monitor the spending of the project, but also conducive to strengthening the management awareness stores.
Financial budget in the implementation process, it is necessary to highlight the rigidity of the budget, the focus of management to implement the process control. Financial sector to grasp the dynamic of economic operation and found that the situation in time and find out the reasons, the solution to the problem. Caused as a result of budget deviations, it is necessary to amend the budget targets, so that the budget has played a real role in the economy.
(B) actively participate in investment decisions.
1, the feasibility of investment projects to participate in research and analysis, improve the management of investment projects. Investment decision-making is a prerequisite for the feasibility analysis. As a result of operational and financial point of view to consider the issue of different investment projects from the initial stage of financial participation, joint research and analysis, investment program can be further improved. Approach we have adopted is the result of investment projects based on research by the Development Department and the Ministry of Finance for a set of measuring the feasibility of their analysis, and verification by the relevant departments to determine project feasibility, and then reported to the Group of established procedures, for approval. In light of practice, do indeed improve the success rate of project investment, reducing investment risks.
2, the implementation of infrastructure projects of the tender system. Bidding is a strong professional work as a construction unit of supermarkets based in this area often lack the experience of bidding in order to ensure the contents of the objective, fair and reasonable, the maintenance of the economic interests of the parties, may request the rich professional knowledge and practical experience of social intermediary agencies. At the same time to strengthen contract management, contracts and bids to prevent the phenomenon of inconsistency.
3, the implementation of project supervision and completion of projects at the pre-trial system. Project supervision on behalf of the construction unit of the dynamics of the whole process of project management, it is to safeguard the interests of the construction unit, so not only through the effective supervision of the quality of the project and monitoring construction progress to ensure quality projects completed on time and can control costs. Projects to be completed at the trial system to improve project management is an effective work in construction projects over the last high-risk accounts is very prominent, large-scale projects without trial after completion of prices, resulting in the loss of corporate assets. Although the majority of enterprises are carried out at the completion of the trial system, effective containment of the construction works of high risk accounts, but simply to stop yet. So business-to-completion of the project is still necessary to carry out the works entrusted to intermediaries at trial. Finance in payment of project to be under the control of project progress payments, no super-budget payments.
(C) strengthen the management of settlement funds. Strengthen the financial management of funds management is the central link. Large supermarket chains have the money flows, and idle time is short, the flow characteristics of precipitation and more. Therefore, these features should be based on financial, scientific and rational use of scheduling and funding, to create benefits for enterprises.
1, centralized management. Centralized management of dispersed sediment could speed up the flow of funds, will help improve efficiency in the use of funds. In specific operations, supermarkets headquarters investment fund management center, to assume the use of funds, scheduling and management functions. The principle of independent accounting supermarket opened two accounts: one is the basic account, for day-to-day expenditure budget, funds allocated by the fund management center; another settlement for the daily expenses of families outside the capital receipt and payment, such as the sales price charged and the payment of money into the headquarters through the remote query and real-time monitoring of Internet banking. Non-independent accounting supermarkets, the implementation of an imprest system and operating funds directly to the headquarters of the designated account.

Settlement money into the use of credit. According to the financial security of the different commodities, the turnover rate, determine the account of a view different products and payment forms, such as active use of commercial credit clearing the way to save interest expense. Now we are through with the banks to promise where "Homemart" bills of exchange issued by commercial acceptance, customers need to discount, the bank guarantee to be met. Thus further improve efficiency in the use of funds play a positive role.
3, for funding the operation of open enterprise resources. Centralized management of funds, funds the operation of the enterprise may have. Supermarket sales of the largest money flows characterized by large, and paid into the general view to the implementation of payment. Therefore, the enterprise from the end of the last payment until the next payment period, there will still be short of funds the process of precipitation. When supermarket chain has developed to a certain size of the short-term operational funding can be a corresponding growth in the volume, you can deposit rate agreements, entrusted loans, short-term securities investment and capital fund, etc. hosted operations, increase enterprise efficiency.
(D) to strengthen inventory control. To strengthen a business-friendly inventory management to further reduce operating costs. Goods supermarket chains have a turnover is quick, the flow of large, multi-species characteristics and specifications Qi; in the sales form to open shelf and customer-demand-oriented display. In view of these features, enterprises in the following links to enhance the management of commodities.
1, inbound links. First of all, to establish a unified headquarters catalogs, stores, whether on its own procurement or the headquarters of purchase, the goods must be into the directory, and the advantages of doing so will help to strengthen the quality and price of goods for the unified management. Headquarters to improve the catalog from time to time, insist on the survival of the fittest, where to enter the directory there is a market must be competitive, there is a price advantage and quality assured products. Secondly, it is necessary to establish and improve the computer information management system, through the computer of each single commodity goods Invoicing system analysis, the formation of computer-based decision-making, supplemented by amendments to the purchase of artificial decision-making system; the financial aspects of the purchase was mainly to control The purchase price of goods, prior to each payment, must be open to check customer information database in order to prevent suppliers prices opened lower discount operators and so on.
2, storage links. Finance can be capital preservation products, the turnover rate of such indicators as an analysis of the results back to the wholesale sector, amendments to the computer purchase decision-making system parameters, and constantly improve the stock structure. At the same time, the form of supermarket sales of video-on-demand open-shelf, commodity inventory should be strengthened through the promotion of inventory inventory management and merchandise stolen from shopping malls to effectively prevent and reduce loss of goods.
3, return link. Stock returns from the business and sales related to two aspects of return. Due to product quality, style, price and other factors is the main reason for out of stock; stock returns from the management section of the settlement, in particular the buy-out business products, business and financial information must be timely and correct delivery to prevent the occurrence of bad debts. Some supermarkets, such as building materials business filled with supermarkets, the introduction of extra goods can be returned to the service content, for sales to return the focus of management is to better the quality of goods, prevent loss, deterioration of goods back to storage.
(E) a sound internal control system. Building materials supermarket format stores all the same, uniform operational processes, regulatory requirements in line, which facilitate the standardization of the management of enterprises. The implementation of standardized management, first of all rules and regulations to establish and improve a business, with emphasis focused on two aspects: First, status and responsibility, that is clearly the work of the contents of the various positions, responsibilities, requirements, and departments, staff and personnel relations between the convergence . Second, standardizing processes, whether it is a big project, or a small cost, operational procedures must be provided for the procedure, a clear examination and approval authority. Job responsibilities in the development and operation of the process, we must give full consideration to the adequacy of internal control. Second is to strengthen and improve corporate oversight mechanisms, for enterprise departments, officers in the execution of rules and regulations to carry out supervision and inspection of the situation, it is necessary to formulate appropriate assessment methods, and incentives to work and individual performance linked to quality of service and compliance to ensure that the economic business normal safe operation.
Second, the establishment of computer analysis and management systems
(A) The introduction of cluster management Accounting. At present, the supermarket is no longer isolated, a single store, but an intensive, continuous, and geographic features of the store operating. Headquarters interconnection of various stores, remote query function can carry out real-time monitoring. To monitor the content can be based on the needs of all financial accounting information, as well as to a particular aspect of information; the issue of monitoring found in a timely manner to improve, thereby improving management efficiency, enhanced accounting of the breadth and depth of management; and for the company all stores to provide a unified accounting system and accounting model for enterprises in the financial management of the national chain to provide the technical support.
(B) the establishment of financial information exchange centers (financial MIS system). Department of Finance, as the supermarket chain stores and more casual side, the headquarters often have a lot of information stores need for timely notification; the other hand, there are many stores information needs feedback headquarters. Therefore the establishment of a high-speed, convenient two-way information exchange platform that financial MIS system, it is necessary. In the MIS system between headquarters and stores, shops and stores can be carried out directly between the peer-to-peer information exchange, or series Net Meeting, held a regular meeting of the Finance, which address the linkage between the business enterprises to write off to address each other's

Accounts between very helpful.
Externally, such a MIS system, with the external interface, through the control of authority, so that the leadership of enterprises or other sectors of interest to understand their statements and figures so that they can understand the situation in the first time and made decision-making, at the same time, the attitude of their demands and feedback to the Finance Department to allow the Finance Department to quickly provide information or make a financial deal.
(C) a financial audit system of electronic funds. Supermarket chain stores due to geographical dispersion and the headquarters of the characteristics of centralized management of funds are often used to store the audit and payment shall be greatly inconvenienced. That is, stores need to use section, due to stores far from the headquarters or headquarters signatories have the right to go out and affect the efficiency of the examination and approval, at the same time is not conducive to the headquarters of the capital budget for the financial arrangements. The use of electronic audit system is more than could have been avoided contradictions. Approval, regardless of when and where systems are allowed to board approval, electronic signatures, approved by the "document" the flow of the Finance Department, Ministry of Finance based on "documents" on the date of payment of the funds expect to pay a unified, This enhances the timeliness with paragraph, the financial arrangements to facilitate the financial and capital budget management.
(D) timely data analysis. To do data analysis, data analysis should be based computer module, analysis module must be pay attention to scientific and practical, to meet the needs of enterprise management, to resolve the management issues that may be encountered. Analysis of the commodity, not only a major analysis of data, but also pay attention to single-items analysis indicators can be set according to management needs. Analysis of the main indicators are: commodity turnover rate, gross margin, capital preservation, the relevant indicators of the overall impact of such indicators. Through analysis of indicators can improve the stock structure, speeding up the flow of goods, and further enhance profitability.
Third, the establishment of a unified management center of the clearing
The establishment of a unified management of the settlement is the supermarket chain an inevitable trend. We have confirmed that the stores, headquarters of payment. Confirm to the supplier after delivery for a number of days to confirm and then after the supplier invoices to the relevant stores. Therefore, suppliers to take at least twice a loan. With the increase in the number of stores, suppliers, heavy workload, and this settlement is not conducive to chain expanded outwards. Should be the establishment of a unified clearing house, the clearing house has an INTERNET-based platform that can be provided to suppliers of clearing the list of all stores, supplier invoices received after the reunification of the payment, that is easy to check the supplier queries, reducing the supply clearing business procedures, improve efficiency, but also effective control over the funds, in favor of the budget for funds.