2022年世界500强企业企业经营方针管理制度 .pdf

一、经营方针管理基础经营方针与企业活动1.经营方针是建立企业形象的基础在企业活动中，经营方针所处的地位，如图1.5.1 所示。制订计划时，将经营者要建立的企业形象适切地溶入经营方针中，在公司内明示予全体员工知晓，以推动整个企业活动。否则，企业活动即成整天处于漫无目的，自由随意的状态。2.经营方针是企业活动的全部总合图 1.5.2 为企业活动及经营方针的关系图，经营分析可以说是实施计划和控制结果的实际业绩分析。经营方针明确地手册化后，这类分析的结果即出自于事实的评断，对一欲经营成功的企业来说是非常重要的。经营方针是经营方针，经营计划是经营计划，实施活动是实施活动，经营分析是经营分析，每个部分分别独立，清清楚楚，这几个项目巧妙地结合运用。如此一来，企业的各项活动即可紧密地结合在一起，成就一个成功的企业。基本经营方针和年度经营方针1.基本经营方针基本经营方针的特点如图简单明了地列示出来，经营方针是企业最基本的思考方向文化，涵盖了基本文化、行业政策、人事政策等基本政策。历经漫长时间亦不改变的事业政策加以明示出来即基本经营方针。2.年度经营方针年度经营方针必须是非常具体而且容易了解的(见图 1.5.2)。举例而言，下面的几个方针均是相当具体化的。(1)下年度经营环境的因应原则(因应方针)(2)下年度需达成的利益原则(利益方针)(3)下年度需达成的损益原则(损益政策)(4)下年度需达成的销售原则(销售方针)(5)下年度需达成的生产原则(生产方针)(6)下年度需达成的工作原则(工作方针)(7)下年度需达成的资金运用(资金方针)(8)下年度需达成的人事原则(人事方针)年度经营方针的分类经营者所负的一项重大责任是确立经营方针并彻底公布通知，然后明确目标，加以计划化，组织化，并付诸实行、检查、评价。那么，经营者所必须明确公布的方针是什么呢?那就是：经营的基本方针制品政策的利益方针价格政策推销方针信用政策流通政策财政政策生产方针资本政策(10)人事方针(11)劳务政策(12)教育方针(13)成本方针大体上即是如此，其中心重点在于总括经营者处理经营的基本方针，以及利益方针与制品政策。再从另一观点，即从人、物质、资金等因素来看，则为：1.关于“人”的方针若说“我们要实施尊重人格的经营”，或说“事业决定于人的因素，因此，我们公司要努力培养人才。”这种话，等于是空口说白话。因此，我们必须具体而明确地说“本年度的员工薪资方针，是要提高%(或是元)”，或说“全体员工数目以名计算，依照年文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1度计划所达成的业绩，将在年度中，从一般员工中提升名于管理职位”等。有关人的方面的主要方针事项有：(1)干部的数目、报酬、任免的方针(2)有关权限与责任的方针(3)有关赏罚标准的方针(4)明确表示有何求之于员工的方针(5)有关员工的薪资、录用、提升、退休、人事等方针(6)有关各种制度、组织、管理的方针(7)有关福利、保健、教育、训练的方针(8)表明对经营者经营的态度(9)有关全公司的主要例行事项的方针2.关于“物”的方针这类方针的最重要事项是，有关自己公司所经营的商品、制品、服务等的政策。秘诀是要简明地推出“甲制品年度销售额必须达至亿元，乙制品决定于年度内废止，丙制品须于边际利益率平均48%的前提下制订销售计划”的具体方针。总之，任何企业都须依赖其所经营的商品、制品以及服务，然后才能收获利益，其发展也只有经由制品、商品，而后才有发展。因此，我们可以说，现代的企业，只有倾力经营本身的商品、制品与服务之后，才能继续生存下去。若说人是运用物质、金钱，使之产生价值的一种存在，那么，物质就是金钱的变体，金钱就是衡量物质价值的尺度。总之，有关物的主要方针，就是制品的方针。综合言之，有关物的方针就是：(1)有关销售方针的明确公示制品政策制品销售价格的方针制品的利益方针销售费用方针文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1销售方法方针销售促进方针销售组织方针销售量、销售金额方针及收帐方针市场调查以及市场产品别占有率的方针(10)公共关系政策方针(11)有关处理退货与纠纷的方针(12)有关产品的生产方法，或是外制品、采购品的外制方法、采购方法等的方针(13)有关销售相关方面事项，以及其调整方针(2)有关制造方针的生产品种方针生产方法方针有关质量的方针有关成本的方针有关销售与生产相关事项的方针材料的调度方针生产能力(机械、人、外制)与年度生产量设备的方针(包括保养与投资)技术的方针(10)研究开发的方针(11)库存的方针(12)提高生产率的方针文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1(13)有关损失的政策方针(14)有关损害赔偿处理的方针(15)厂外订制(外制)或外购的方针(16)作业的方针(17)管理的方针3.关于“钱”的方针(1)总资本纯益率与销售额纯益率以及总资本周转率等利益率方针(2)利益额及其处理计划目标的方针(3)如是采取利益分配制的，那就是有关其目标的方针(4)若是采取附加价值政策的，就是工资，工资分配率，附加价值额方针(5)综合损益的方针(以利益方针为主体)(6)运用资产的方针(资本政策)(7)金融政策(8)信用的方针(9)特别方针(设备投资、研究开发费、广告宣传费、教育费等的方针)(10)整顿收集情报体制的方针(11)运用资金的方针二、年度经营方针的项目表 1.5.3 年度经营方针项目一览表与“人”有关的经营方针（1）员工任免数与薪资等有关的方针文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1（2）权限、责任、组织、职能等有关的方针（3）表扬及奖赏等制度使赏罚分明的原则等方针（4）每人可创造的纯益，附加价值，每人设备装备力等有关的方针（5）招募、采用、晋升等人事相关的方针（6）对员要求的方针与“物”有关的经营方针（1）商品开发及商品结构方针（2）库存相关方针（3）采购相关方针（4）质量相关方针（5）设备投资等相关方针与“财”有关的经营方针（1）总资本利益率的利益方针（2）利益分派相关方针（3）附加价值及损益平衡点相关方针（4）损益及价格有关方针（5）资产运用及金融信用等有关方针决定经营方针的要点（1）参考过去的实绩分析结果（2）相关利益团体的意见收集（3）参考各种情报及调查资料（4）开会研讨三、年度经营方针的制定制订年度经营方针的各方面思考年度经营方针的制定，需要各方面的思考，特别是在今日多变的经营环境下，的确有必要仔细地审视所有会影响企业的外部因素，并作为定位计划的参考依据。文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1国内的经济景气状况，金融形势，税制改革，法令的修订等均会影响到企业的生存，而技术的革新方向亦是相当重要。举例言之，超导体新材料的发明，公司本身即要常常思考因应的对策。经营方针的制定，要从HOW TO DO(如何去做)开始到 WHATTO DO(要做什么事)。制作年度经营方针图的要点将有可能影响到经营环境的要项如金融形势、法令修改、国际形势及求才状况等加以整理，最后综合制定成年度经营方针。最后的结论，即经营方针的内容置于图形中央，而将各种经营环境变数列于四周。经营环境的变数有金融形势如何，技术革新状况如何，本公司该如何适应环境的变化，销售的状况，人事的概况等均一一整理排列出来文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1文档编码:CV7Y1C8A4Y6 HA1A9L1N3G1 ZD7L8C8R9B1