Chapter I: General Provisions.
Article 1 These measures formulate the basic spirit, organizational principles, management methods, asset division and remuneration distribution and other basic matters related to the profit center.
Article 2 The Company implements the profit center system, which aims to motivate employees to exert their self-initiative and work more diligently, so that all shareholders can obtain more investment returns, and employees can get reasonable remuneration for their efforts, so as to improve employee engagement and accelerate the growth and development of the Company.
Article 3 For the implementation of the profit center system, all departments (centers) must formulate annual profit targets that must be achieved, and implement hierarchical responsibilities, so as to maximize the personal potential of employees at all levels, in order to achieve the effect of individual operations, and pay more attention to overall management, so as to give full play to the team spirit with the company as the main body.
Article 4 All personnel of the company's subordinate units shall be implemented in accordance with the business standards formulated in this standard.
Chapter II: Organizing Principles.
Article 5 The subordinate units of the Company shall be divided into several units according to the business (or product) category, and the department shall be the profit center for separate profits, and shall operate the materials of the center and carry out profit-making activities according to the decisions of the Board of Directors, the instructions of the General Manager and the profit targets assigned by the Board of Directors.
Article 6 Each department shall have a manager who shall be responsible for the operation of the investment and business of the department.
Article 7 The department shall set up a section according to the business needs, and each shall set up a section chief, and undertake the orders of the manager to carry out various business activities.
Article 8 The head office has a secretary's office, an audit office, a personnel room, a computer room, a general affairs department, an accounting department, a finance department and a profit center.
1.The secretarial office coordinates the management of the company's document sending and receiving and data management.
2.The audit office is in charge of analyzing the operation and management status of each department, studying the updated operation and management methods, assisting the departments to improve their productivity, and assisting in the implementation of the annual business plan, the company's rules and regulations, the detailed rules of each department and the review of new product development and investment plans.
3.The Human Resources Office is in charge of the company's personnel information, attendance, recruitment, and support and support for the human resources of each department.
4.Computer room management statistics analysis of relevant business statistics of various departments.
5.The General Affairs Department coordinates the management and planning of general affairs that are common to the whole company.
6.In addition to the overall management and recording of various accounts of the whole company, the accounting department also provides various information necessary for business analysis such as assets, liabilities, earnings and profit and loss of each center on a monthly basis.
7.In addition to being in charge of the company's money, the finance department should also assist in the financial dispatch of various departments.
Article 9 The Company shall set up the following profit centers.
1.Profit Center of Supermarket Department: Responsible for the wholesale business of goods in various supermarkets and stores.
2.Profit Center of Fashion Salon: Responsible for the sales management of all kinds of men's and women's clothing at home and abroad.
3.Pastry Bread: Responsible for the processing and sales of all kinds of pastry bread.
4.**Profit Center: Responsible for the import and export business of the company or **other companies.
5.Business profit center: responsible for the sales of the company's various processed products, ** and motor sales.
6.Dairy Profit Center: Responsible for the production of dairy products.
7.Condiment Food Profit Center: Responsible for the processing and preparation of various meat processed products and the production of quick-frozen food.
8.Canned Food Profit Center: Responsible for the production of all kinds of canned food.
Chapter III: Management Methods.
Article 10 The general manager adheres to the order of the chairman of the board of directors and implements the company's annual return on investment target resolved by the board of directors.
Article 11 The manager of each department (center) adheres to the order of the general manager, directs the profit center, is responsible for the implementation of the annual profit target of the department, and is responsible for the financial operation of the department. If the target profit cannot be achieved, the employee should be relinquished or transferred to another position.
Article 12 The department (center) shall be the profit unit, and its profit and loss shall be calculated based on its assets and liabilities.
Article 13 The collection of materials and the support of manpower between profit centers shall be regarded as internal transactions and shall be carried out with internal transaction certificates. If the price of center A is higher than that of the outsource**, center B shall request the center A to transfer or outsource the outsource**.
Article 14 Each department (center) can borrow from the Finance Department after the approval of the general manager for the funds required for operation, and the interest is calculated as follows.
1.The interest of each department in the current month is calculated as 1 of the previous month's working capital book balance.
2.The accumulated surplus and accumulated loss of each department for the current year are also included in the working capital for interest calculation (according to the change of bank interest).
3.Cooperate with the implementation of the business plan of each department, and borrow from the bank project (limited to imported machinery and export loans), and allocate the center for use according to the original loan interest.
Article 15 The cash bills, deposits and valuables of the various ministries (centers) are kept by the Ministry of Finance, and the internal transactions are carried out with "internal transactions" certificates.
Article 16 The Accounting Department shall report the assets, liabilities and profits and losses of each department (center) in the previous month before the 15th of each month for the operation needs of the managers and general (deputy) managers of each department (center). At the same time, it is necessary to report the cost analysis of each department for the reference of the manager of each department for management measures.
Article 17 The cost budget of the Secretariat's Office, the Audit Office, the Personnel Office, the Computer Office, the General Affairs Department, the Accounting Department, and the Finance Department shall be apportioned by each department (center) according to the proportion of the amount of investment (or services) on a monthly basis.
Article 18 In addition to business activities, all external commitments, contracts and financial loans of each department shall be handled by the representative of the head office.
Chapter IV Division of Assets.
Article 19 At the beginning of the establishment of each ministry (center), each ministry shall allocate assets and liabilities in the following ways.
1.The cash of the head office is loaned as working capital by each center, and the cash is kept by the finance department after the book is transferred.
2.The equipment is divided into various departments according to the actual needs of each department (center).
3.Materials, semi-finished products, and finished products are allocated to each department (center) according to the actual stock.
4.The land is assigned to the Ministry of Finance, except for the vacant land occupied by the ministries and the necessary vacant land. When used by subsequent ministries, the rent is collected or reassigned to the ministry.
5.The company's existing liabilities are allocated to each department (center) according to the ratio of assets and liabilities.
6.The assets (equipment) not required by each department shall be handled by the General Affairs Department, and shall not be sold without the approval of the general manager, except for finished products.
Article 20 When the departments need to add new equipment in order to strive for more profits, they can draw up a plan and borrow from the Finance Department after being approved by the general manager, and the interest shall be calculated according to the first paragraph of Article 14.
Chapter 5 Calculation and Distribution of Honorarium.
Article 21 Before the implementation of the profit center system, the salary of employees should be reasonably adjusted, in addition to the regular adjustment according to the change of the price index and the adjustment of the position according to the position level, the principle of regular salary increase.
Article 22 The performance of each department (center) shall be regularly inspected every 3 months (excluding foreign investment, assets, interest and other income), and performance bonuses shall be paid according to the following calculations.
Article 23 The performance bonus specified in the preceding article shall be calculated by the accounting department and the audit office, and after being approved by the general manager, the manager of each department shall decide the distribution of personnel within the department and send it to the accounting department according to the number of people in the monthly salary.
Article 24 At the end of the year, the surplus of the estimated distributable surplus that exceeds the dividend 8 12 (the estimated income surplus of each department) shall be shared between shareholders and employees. Half of the money will be allocated to the staff management bonus, which will be distributed according to the profit and loss of each department and the work performance of each unit. However, the difference between the centres is based on the principle of a ratio of no more than 100:65 (with the exception of those with special merit and no achievement at all).
Article 25 The amount of the actual business bonus of each department shall be distributed by the manager of each center and submitted to the general manager for approval.
Article 26 The company can give special bonuses to the personnel of each center (the one with the least investment and the most benefits) and each unit (those who have inventions and creations, those who have improved results, and those who have suggested achievements).
Article 27 The bonuses settled by each center and each unit in the current year shall be paid before the Spring Festival of the following year or on an average basis on the monthly salary. The accounting department shall handle the withholding in accordance with the law, and the salary shall be recorded according to the expenses of the month of payment.
Article 28 Any shortfall or doubtful debt in the operating property of each center shall be deducted from the surplus of the center.
Chapter VI: Supplementary Provisions.
Article 29 The information of each center in the current month shall be sent to the Accounting Department before the 3rd of the next month, and the Accounting Department shall calculate the profit and loss of each center before the 15th of the next month, and the total profit and loss and total bonus shall be settled every quarter, and shall be submitted to the general manager for approval and distributed to the center for distribution, and the distribution list of each center shall be sent to the Accounting Department before the end of the month for distribution on the 5th.
Article 30 If the information of each center in the current month is delivered to the Accounting Department within the time limit, the part of its income in the current month will not be recognized. However, it can be transferred to the next month's income calculation, and the same is true for the part of the expenditure (including expenses, labor, raw materials and costs), but this amount shall be deducted from the bonus due for the current period as a penalty.
Article 31 The accounting department shall return the documents that are overdue in the preceding paragraph, and if there are special factors of force majeure, each center shall submit it to the general manager for special approval. After submission, no bonus will be deducted from the current profit or loss, otherwise it will be handled in accordance with the provisions of the preceding paragraph.
Article 32 Internal transfer documents (including finished product warehousing and commodity transfer orders), if not delivered on time, in addition to the income of the allocation unit is not calculated (the next month is also not calculated), the expenditure part of the unit allocated to the unit shall be treated according to the expenditure part of Article 30, and the delay unit shall be responsible.
Article 33 This system shall be implemented after approval by the board of directors of the company, and the same shall apply when it is amended. Profits