How does the head office manage the branches?

Establish a sound financial internal control system.

1) Financial delegation system: set up a financial branch under the head office, all financial personnel are appointed by the financial branch, not subject to the management of the branch manager, and the branch manager reports to the head office separately, mutual constraints.

2) the implementation of revenue and expenditure two line management: set up a special account for collection and expense account, for the sales collection, must be handed over to the head office every day, it is forbidden to spend the bank deposit in the special account for collection, the daily expenses of the branch, only allowed to be spent in the deposit of the special account for expenses, the special account for expenses according to the application of the branch, approved by the corresponding authorization, allocated by the head office.

3) Perfect internal control system (there are three major systems), so that all financial operations have laws to follow.

4) Strengthen internal audit, have a special audit department, and each branch should be audited at least once a year.

5) Strict management, must not be soft on violations of this, the subject setting must be unified, for some common units, should also be unified, all internal units must be implemented according to this, which is of great help to the consolidated statement work. The report is a unified set of **, which is uploaded to the group finance department before the specified time through the specified channel every month, and if it is set in more detail, the details of all accounts and change accounts can be reflected.

In addition, large expenditures must be reported to the head office for approval, such as fixed asset investment plans, large-scale material procurement, etc., must be reported to the head office for review before implementation. Uniform account setup and reporting are the most basic requirements.

On the one hand, the management of the branch by the head office can choose the appropriate management and control mode according to the maturity of the development of each subsidiary, the characteristics of the industry, the management ability and resources of the head office, etc., such as: strategic control, financial control, operational control, and the composite management and control mode derived from this basic management and control model.

On the other hand, the responsibilities and powers of the group and its subsidiaries are clearly defined, and the rules for division of labor and cooperation are clearly defined to improve the efficiency of the promotion and implementation of the control process.

In fact, for the financial management of the branch, it is enough to grasp the key points, and the specific details should vary from the company

1.It is the manager of the branch, that is, the financial manager of the branch.

To be appointed by the head office;

2.It is to manage the funds and transfer the decision-making power of major funds to the head office.

3.It is to manage the process and put the work flow.

If you do it carefully, the process will be easy to control;

There are two extreme ways to decentralize the management of the branch, one is to manage the branch as a workshop, and the degree of decentralization is very low; The other is to operate the branch as a simulated legal person independently, with a high degree of decentralization. The head office arranges the financial responsibility and rights system of the branch through authorization control, budget management, accounting, audit supervision, etc.

Branch management is the focus of the company's work, the sales volume and collection of the branch directly affect the completion of the company's overall sales, the management of the branch, not only to ensure the flow of funds of the head office, accelerate the expansion of enterprises, but also to achieve the rational use of resource allocation, give full play to the role of individual talents.

1.Cultivate the internal cohesion and high sense of responsibility of the company's employees.

2.The management system of the branch is strictly implemented and detailed to everyone.

3.The finance of the branch is directly responsible for the finance of the head office, strictly implements the two lines of revenue and expenditure, and implements the budget at the beginning of the month, the control during the event, and the analysis of the difference between the comparison and the end of the month for the payment of funds. Effective communication, the pursuit of humanized management.

The business department and finance report the branch log to the head office every day, including tomorrow's work arrangement.

4.When the department inspects the branch, if the branch cannot handle it, it should be reported to the manager of the head office at the first time. Establish effective incentives. Provide excellent promotion conditions.

5.The branch manager and the management jointly review the expenses and strictly control the cost-to-sales ratio. Every month, the person in charge of the branch will report a monthly work summary to the head office, and summarize the matters that have been completed in the current month, the outstanding matters, and the plan for the next month. Organize regular business training for employees.

6.Improve the quality of employees. Submit the financial statements, expense reports, and sales analysis (including transaction prices and differences, customer files, etc.) to the head office every month.

1.Authorization. In terms of internal control system, the approval authority of each department of the subordinate company is stipulated, and it is generally divided into three types of business: material procurement, daily expenses, and fixed asset investment, and different approval authority is given.

2.Payment. This is the approval authority set specifically for the payment amount in addition to the approval of the financial reporting line.

3.Authorization for other matters.

This is also only for the financial reporting line, for example, for bad debts, asset losses exceeding a certain amount, it must be approved to the head office.

4.Audit. The head office regularly sends internal auditors to conduct compliance audits to ensure that the provisions of 1-3 are implemented.

In addition, from the organizational structure, the financial personnel of the subsidiary company can also report directly to the financial department of the general reform of the company, and the dotted line can be reported to the leader of the subsidiary company; That is, the business supports the subsidiary, but it is not managed by the top leader. This can maintain financial independence and is more conducive to the effective implementation of rules and regulations.

Legal analysis: Article 1 In order to meet the needs of the development of the market economy, protect the legitimate rights and interests of the company in accordance with the law, bring the company's various business management activities into the track of legal management, standardize the management of the company's legal affairs, and govern the enterprise according to law, these provisions are formulated in accordance with the relevant laws and regulations of the state and the actual situation of the company's business development. Article 2 These provisions apply to the head office and its subsidiaries at all levels, hereinafter referred to as the company.

Article 3 The head office shall set up a legal affairs department to be responsible for the management of the company's legal affairs, which is a full-time department for the company's legal affairs consulting and law-related affairs, responsible for handling the company's related legal affairs, including handling litigation and non-litigation cases, assisting in drafting and reviewing the rules and regulations, legal knowledge training, participating in the fight against counterfeit and shoddy goods, protecting the company's intellectual property rights, and providing legal feasibility, legality and legal risk analysis for the company's operation and management. Article 4 The company's departments at all levels must strictly implement these provisions, actively perform their duties, do a good job in the management of legal affairs, and the person responsible for violating the provisions of the company will be punished in accordance with these provisions, and if it is suspected of constituting a crime, it will also be investigated for criminal responsibility in accordance with the law.

Legal basis: Company Law of the People's Republic of China

Article 13 The legal representative of the company shall be the chairman, executive director or manager in accordance with the provisions of the articles of association, and shall be registered in accordance with the law. If the legal representative of the company is changed, the change registration shall be completed.

Article 6 To establish a company, an application for establishment registration shall be made to the company registration authority in accordance with the law. If the establishment conditions stipulated in this Law are met, they shall be registered as a limited liability company or a stock company by the company registration authority; If it does not meet the establishment conditions stipulated in this Law, it shall not be registered as a limited liability company or a share****. Where laws and administrative regulations stipulate that the establishment of a company must be submitted for approval, the approval formalities shall be completed in accordance with the law before the company is registered.

The public may apply to the company registration authority for inquiries into the company's registration matters, and the company registration authority shall provide inquiry services.

Article 7 A business license shall be issued by the company registration authority for a company established in accordance with the law. The date of issuance of the company's business license is the date of incorporation of the company. The company's business license shall indicate the company's name, domicile, registered capital, business scope, name of legal representative, and other matters.

If there is a change in the items recorded in the company's business license, the company shall go through the change registration in accordance with the law, and the company registration authority shall renew the business license.