Briefly describe the business characteristics of industrial enterprises in various business processes.

Briefly describe the business characteristics of each process of industrial enterprise operation (1) The characteristics of capital investment process: capital investment includes two parts: the capital invested by the enterprise owner and the capital invested by the creditor, the former belongs to the owner's equity, and the latter belongs to the creditor's rights and interests of the company and the enterprise, that is, liabilities. From its formation, the owner's equity mainly comes from the initial investment of the company and enterprise investors and the retained earnings realized by the enterprise in the process of production and operation. In addition, the capital reserve formed by assets evaluation, donations in kind and foreign currency conversion is also a source of owners' equity. From the composition, owners' equity includes paid-in capital, capital reserve and retained earnings, and retained earnings include surplus reserve and undistributed profits. Liabilities represent all the economic responsibilities of companies and enterprises to their creditors, such as short-term loans, accounts payable and other current liabilities, long-term loans, bonds payable and other long-term liabilities.

(2) The characteristics of the purchase process of raw materials: production and operation begin after capital is invested in companies and enterprises. For the manufacturing industry, we must first purchase raw materials. The procurement of raw materials in manufacturing industry is generally divided into two links: one is the procurement process of raw materials, and the other is the warehousing of raw materials.

(3) Characteristics of product production process: The production and operation process of products is also the consumption process of production and operation. Production consumption includes the consumption of labor materials and labor objects in the means of production, as well as the consumption of labor and other aspects. The accounting task of the production process is to collect and allocate the above expenses reasonably, and finally calculate the total cost and unit cost of the finished product.

(4) Characteristics of the product sales process: The sales process is the last stage of the production and operation process of companies and enterprises. This stage is not only the process of realizing product value, but also the process of withdrawing monetary funds, which is a necessary link in the process of product reproduction of companies and enterprises. The activities that companies and enterprises engage in according to the scope specified in the business license are called main business activities, and the activities outside the scope specified in the business license are called subsidiary business activities. The sales of manufacturing enterprises can be divided into product sales and other sales. Whether it is product sales or other sales, companies and enterprises should determine the realization of their income and the occurrence of output tax when settling the payment with the purchasing unit at the sales price. In order to obtain income, companies and enterprises must pay a certain price, such as reducing the inventory of goods or materials, marketing expenses incurred for promoting products, and taxes payable to the state according to the tax law.

(5) Characteristics of the process of profit formation and distribution: profit is the operating result of an enterprise in a certain period of time, and it is the difference between its income and related costs. If the income is greater than the related costs and expenses, the enterprise can make a profit; If the income is less than the related costs and expenses, the enterprise will lose money. The ultimate goal of enterprise production and operation is to maximize income, reduce costs as much as possible, and strive to improve the profitability of enterprises and enhance their profitability. Only by maximizing profits can enterprises pay more income tax for the country, improve the living standards of employees and provide investors with the highest possible return on investment.

Business characteristics of small and medium-sized industrial enterprises Small and medium-sized industrial enterprises must meet the following conditions: less than 2,000 employees, or less than 300 million yuan in sales, or less than 400 million yuan in total assets. Among them, medium-sized enterprises must have at least 300 employees, sales of 30 million yuan and above, and total assets of 40 million yuan and above; The rest are small businesses.

Briefly describe the characteristics of strategic control of enterprise management. (1) The strategic activities of an enterprise must consider the external environment of the enterprise, so the control is open.

(2) strategic control is the overall control of the top management of the enterprise on the process of strategic implementation.

(3) The standard on which strategic control is based is the overall goal of the enterprise, not the goal of the strategic plan itself.

(4) Strategic control should be both stable and flexible.

(5) Strategic control objectively evaluates and measures the correctness of strategic behavior according to the benefits of enterprises. However, it is difficult to evaluate and measure strategic behavior in a short-term and effective quantitative form.

The comprehensive business accounting of the enterprise's business process (urgently) purchased a batch of raw materials, but they have not yet been accepted and put into storage (accounting by the actual cost method).

Borrow: in-transit material 20000

Taxes payable-VAT payable (input tax) 3400

Credit: accounts payable 23400

The freight of the above materials is paid in cash 1000 yuan (the topic does not involve VAT).

Borrow: materials in transit 1000

Credit: cash on hand 1000

The above materials are accepted and put into storage.

Borrow: raw materials 24400

Borrow: materials in transit 24400

Transfer checks and buy a batch of office supplies.

Borrow: management expenses-office expenses 1000.

Loan: bank deposit 1000.

The production workshop receives the material A ... used to manufacture the product A.. .

Borrow: production cost -A product 6000

Production cost -b product 8000

Management fee 2000

Loan: raw materials -A material 6000

Raw materials-material b 10000

Cash for office supplies, 500 yuan.

Borrow: management fee-office fee 500.

Credit: Cash on hand 500

Employee Liu Fang borrowed 3000 yuan on a business trip and wrote a cash check.

Debit: Other receivables-Liu Fang 3000

Loan: cash on hand is 3,000 yuan.

Liu Fang came back from a business trip to reimburse 2000 yuan for travel expenses, and the rest was returned in cash.

Borrow: management expenses-travel expenses 2000.

Cash on hand 1000

Loan: Other receivables-Liu Fang 3000

Settle the salary payable to employees this month 100000 yuan.

Borrow: production cost-40,000 yuan for a product.

Production cost -B product 30000

Manufacturing cost 10000

Management fee 20 thousand

Loan: Payable salary-salary 100000.

Depreciation of fixed assets is accrued, including 3300 yuan for workshop, management department 1200 yuan.

Debit: the manufacturing cost is 3300 yuan.

Management fee 1200

Credit: accumulated depreciation of 4500

In the process of industrial enterprise management, the main changes of its working capital are a. In the process of industrial enterprise management, the main changes of its working capital are

Convert monetary funds into reserve funds

Convert reserve funds into production funds.

Production funds are converted into finished product funds.

Finished product funds are converted into monetary funds.

So we should choose a, c and d.

Briefly describe the cycle and turnover process of manufacturing enterprises' business activities. What is the difference between the business activities of manufacturing enterprises and those of commercial enterprises? Take orders-buy materials-produce-sell.

There are more production links in manufacturing industry.

Business accounting characteristics of modern logistics enterprises Modern logistics enterprises refer to economic organizations that engage in at least one business of transportation (including transportation agents and express delivery of goods) or warehousing, can organize and manage basic functions such as transportation, warehousing, loading and unloading, packaging, distribution processing and distribution according to customers' logistics needs, have an information management system suitable for their own business, carry out independent accounting and bear civil liabilities independently. The unincorporated logistics economic organization can be applied mutatis mutandis. Among the top global 10 logistics enterprises, we find that they have the following four characteristics:

1, American logistics enterprises dominate. Among the top global 10 logistics enterprises, the United States accounts for five, including UPS and FedEx, the two largest companies. The sum of the revenues of these five companies accounts for two-thirds of the revenues of the top global 10 logistics enterprises, which shows the important position of American logistics enterprises in the world. In a sense, the developed degree of logistics market is directly proportional to the developed degree of economy.

2. 10 Most of the successful logistics enterprises are companies with air transportation, express delivery and land transportation as their main backgrounds. For example, the land transportation and air transportation business of UPS account for 54% and 65,438+09% respectively, the air transportation and road transportation business of FedEx account for 83% and 65,438+065,438+0% respectively, the automobile transportation and air transportation business of Japan Express account for 44% and 65,438+06% respectively, and the postal service and express service of TNT account for 42% and 42% respectively.

3. The business has a high degree of regional centralization (that is, a high degree of localization). For example, UPS's domestic business in the United States accounts for 89% of its total business, FedEx's domestic business in the United States accounts for 76%, DPWN's European business accounts for more than 70%, TNT's business in Europe accounts for 85% of its total business, and the localization of Japanese express reaches 93%.

4. 10 Logistics enterprises are mostly asset-intensive enterprises, and most of them have logistics facilities and networks.

Therefore, from the perspective of business structure, comprehensive enterprises with express delivery, air transportation and other express delivery business backgrounds will have great potential in marching into various armies of modern logistics industry.

Briefly describe the background of enterprise management strategy.

1. The enterprise management strategy was put forward under the condition of the development of market economy, and it first came from enterprises in developed countries.

By the 1970s, enterprises in many countries had begun the era of "winning by strategy", and in the early 1980s, enterprises in China began to study strategic issues one after another.

2. The importance of raising business strategic issues:

1) Significant changes in the demand structure, the demand changes from low-level to high-level, and the convergent demand changes to personalized and diversified demand, which puts higher demands on manufacturers.

2) The increasingly fierce production competition requires enterprises to be far-sighted and take precautions in order to be invincible in the future competition.

3) The continuous progress of science and technology requires enterprises to constantly change their existing technical products, and they must take a long-term view and make strategic plans.

4) The supply of resources is increasingly tight, especially for resource-based enterprises. How to survive when resources are exhausted in the future must be considered in advance, long-term planning should be made, and research and development should be carried out step by step.

5) Society, * * * and customers have higher and higher requirements and more and more restrictions on enterprises. Therefore, the treatment of "three wastes" and environmental protection are important issues that enterprises must plan and seriously solve from the overall situation.

6) Adjustment of industrial structure, enterprises need to actively plan the adjustment of industrial structure according to the changed situation, so as to adapt to the external environment and improve their competitiveness.

Second, the concept and characteristics of enterprise strategy

1. The concept of business strategy

Business strategy refers to the overall and long-term planning and strategy made by enterprises for survival and sustainable development in the face of fierce changes in the environment and fierce competition. This is a commercial art that entrepreneurs use to guide competition.

2. The characteristics of business strategy:

1) Generally speaking, the business strategy stipulates the overall actions of the enterprise and pursues the overall effect of the enterprise, which has an important impact on the overall efficiency of the enterprise.

2) Long-term, the business strategy is the overall plan for the survival and development of enterprises in a certain period of time in the future, and the long-term plan must be formulated and implemented in stages.

3) Struggle, business strategy is the general program for enterprises to compete with their rivals in the market competition.

4) Programmed.

5) Relative stability.

3. The characteristics of enterprise strategic decision:

1) Complexity of strategic decision objects.

2) Uncertainty of decision information.

3) Risk of decision conditions and results.

4) The difficulty of scheme evaluation.

Third, the necessity and importance of formulating business strategy

1. The necessity of formulating business strategy lies in:

1) to meet the complex requirements of China's socialist market economy.

2) Meet the challenge of international market competition.

3) Optimize the allocation of enterprise resource structure and seek ideal economic benefits.

4) Scientifically arrange the requirements of the top managers of enterprises.

2. The position and importance of business strategy decision-making work

Enterprise strategic decision-making is an important work related to the future and destiny of the enterprise, which is at the core of enterprise management because:

1) the strategic decision of enterprise management determines the most basic business behavior of the enterprise and is the choice of the basic behavior of the enterprise.

2) Business strategic decision-making is the central link of the business management cycle, including four stages:

(1) strategy preparation.

(2) Formulation, evaluation and selection of strategic plan.

(3) strategic planning;

(4) Implementation and control of the strategy.

3) The strategic decision-making scheme of enterprise management is the action program of all employees.

Section II Main Relationship, Content and System of Business Strategy

First, the main relationships that need to be considered when formulating business strategy.

1. The relationship between enterprises and investors.

2. The relationship between enterprises and customers, where there are customers, there is a market, and the market is the starting point and destination of enterprise market activities. Target market, that is, determining which customers are the service objects of the enterprise, is a major strategic decision-making topic of the enterprise, which mainly includes: the relationship between service and service, the relationship between sales and purchase, the relationship between selection and being selected, and the relationship between competition and being competed.

3. The relationship between the enterprise and the supplier refers to the source unit of various elements needed to ensure the production and business activities of the enterprise.

4. The relationship between enterprises and competitors refers to competitors who compete with enterprises for sales markets and resources, and it is a relationship of mutual competition, control and anti-control.

5. The relationship between enterprises and distributors is the relationship between production and circulation, as well as the relationship between sellers and buyers, the relationship between service and being served, the relationship between selection and being selected, and the relationship between competition and being contested.

6. The relationship between the enterprise and * * *, that is, the relationship between the management and the managed.

7. The relationship between enterprises and communities, enthusiastic development of social welfare undertakings and protection of the ecological environment of communities are conducive to establishing a good image of enterprises, improving their visibility and reputation, and winning wide support from society.

8. Relationship between the enterprise and other parties-

Briefly describe the main contents of business activities. Business activities refer to the contents of business objects or business contents. The business activities of enterprises can basically be divided into the following aspects:

(1) production activities. Production activities are activities that transform inputs into outputs. Production activity is one of the most basic business activities of an enterprise. The purpose of production activities is to meet people's material and spiritual needs.

(2) Sales activities (or marketing activities). Marketing activity refers to the activity of guiding products from producers to consumers or users through various ways and means, with the help of certain material technology and equipment, and using the "commodity-currency" relationship, so as to realize the transformation of products from physical form to monetary form.

(3) Supply activities. Supply activity refers to the activity of purchasing material materials needed for enterprise operation from supply units with money. Supply activities: the starting point of business activities of production enterprises.

(4) financial activities. Financial activities are activities involving funds in the process of enterprise operation, including a series of activities such as fund raising, fund utilization and fund allocation. Financial activities are the "blood" of other business activities.

(5) Human resource development activities.

The characteristics of business management under the guidance of ethics (1) have clear values and ethics.

(2) Beyond the law.

(3) Emphasize self-discipline.

(4) fulfilling moral responsibilities.

(5) Pursuing Excellence