第17节：账前消化(10)
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这种部门独立核算的管理模式形成以后，这位老板担心相应的财务管理体系和核算体系能不能跟得上，比如，小车班费用指标定完以后，今年的实际执行结果和指标差多少？怎么控制？于是他请我们在设置财务核算体系的时候帮助他们设置部门核算体系。龙腾小说网ltxsba.com
这就说明企业管理模式决定了财务核算框架。如果企业实行的是项目管理制度，那么在财务上也应该设置项目核算体系。假定某建筑企业今年同时开工10个项目，作为企业的老板，他很可能要重点考虑每一个项目是赢利了还是亏损了，在整个财务核算管理过程中，就要设置项目核算，以及时反映相关的财务数据。
2？3跨地域的四家企业怎么管？〖〗
王老板拥有一家从事有色金属贸易的公司，注册地在内蒙古自治区，年营业额一个亿左右。王老板有位朋友在陕西，是有色金属材料研究方面的权威，为了与他合作，2000年王老板在陕西设立了一个研究所，双方约定研究成果归研究所所有。
2004年6月，王老板找到我们为他在北京代理注册一家从事咨询服务的公司，要求有一般纳税人资格。原来，他在内蒙古经营的企业年营业额达一亿人民币，规模太大了，准备用北京的企业分流一部分业务。同时，他准备用1000万左右的资金收购位于扬州的一家企业。该企业原来是他的一个大客户，是国有企业，要改制，收购这家企业有利于业务链的延伸。
但是令他感到棘手的是，4家企业分别位于内蒙古、陕西、北京和扬州，地点过于分散，以后管理起来有困难。如果说以前他管理位于内蒙古的企业还算得心应手的话，现在一下子发展了这么多企业，管理上就有问题了。虽然这些项目都很好，但是王老板不敢放手去做，怕管理不好，搞得鸡飞蛋打。王老板该怎么办呢？
我们通过对企业的诊断发现，该企业有对外扩张需求，而且有很好的条件和基础，但地域上的分散给企业管理带来困难，老板难下决心。
企业发展到了一定的规模以后，必然面临着改变企业管理模式、尤其是改变企业财务管理模式的问题，以适应企业发展的需要，王老板面临的就是这样的问题。
作为企业的决策者，王老板可能已经意识到这个变化，但是，由于财务管理知识和能力的欠缺使他一筹莫展。
一、企业管理重心做地域调整，从内蒙古自治区转移到北京，把北京作为总部。
二、改变原来的企业管理模式，建立虚拟的集团公司框架，按照总、分机构的管理方法管理分布在各地的企业。
三、在财务上，由原来的分散管理模式转变为集团公司财务管理模式，使财务管理与企业战略相匹配。
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