Resource Management

Author: Zhang Yuzhou
Publisher:
Publish Date: 2004-01-01
Features: This book is compiled in accordance with the overall requirements of the 21st-century financial management textbook series. It can serve as a teaching material for financial courses in financial management majors at universities and colleges, as well as a reference for financial accountants and economic management personnel in enterprises. Enterprise distribution is both an economic issue and highly social in nature. Once distribution is unfair or the outcome restricts efficiency, it can trigger a series of conflicts. The book consists of eight chapters, with the first two chapters elaborating on the basic issues of enterprise distribution, while chapters 2 to 4 discuss enterprise revenue management and enterprise profit management. Chapters 5 to 8 focus on the issues of distribution participants' involvement in enterprise distribution. The specific content is as follows:
Chapter 1, elaborates on the connotation of enterprise analysis, the elements of distribution, the principles and objectives of distribution;
Chapter 2, discusses the distribution models of enterprises and their implementation forms—the content and design of enterprise distribution systems, reviewing and prospecting for China's enterprise distribution systems;
Chapter 3, primarily covers the determination of enterprise commodity prices, revenue forecasting, and budgeting;
Chapter 4, explains the definition of enterprise income, profit forecasting, budgeting, and target profit management;
Chapter 5, covers issues related to enterprise tax management and tax planning;
Chapter 6, discusses the principles, content, and methods of income distribution for enterprise laborers;
Chapter 7, introduces incentive compensation systems for enterprise operators, such as annual salary systems, stock incentives, and option incentives;
Chapter 8, elaborates on the distribution between equity capital owners and enterprise accumulation, mainly including dividend distribution theory, dividend policies, and dividend decision-making.