1988: Back to the human world for a few years

Chapter 432: A Little Help
Just as the media in later generations once revealed to the public online, unless it is an emergency, you will never know how amazingly efficient those seemingly slow state-owned enterprises and central enterprises can be at critical moments or when needed.

The company's top management certainly attaches great importance to whether Dahua Company can complete its employee diversion task this year and whether there may be a sudden surge of tens of thousands of new laid-off employees before the end of the year.

So in just three days, under the guiding principle of special matters being handled specially, Dahua Company's shared accounting center was established. In addition to assigning nearly half of the original members of the accounting department to this department, more than 30 financial elites were urgently transferred from Dongying to supplement it... So far, the staff size of the Finance Department has officially exceeded 80 people, temporarily becoming the fourth largest department within Dahua Company after the three major business departments.

As for the shared accounting office, although it has been established, due to some well-known reasons, by the time a certain shared center was fully staffed, there were only three waves of 62 people in total arriving at the post... If nothing unexpected happens, it will take at least another month to achieve the full staffing of 322 people as planned.

Although the staff of the shared accounting office have not yet arrived, a series of internal control work adjustment plans, including the incorporation of small-scale subsidiary businesses into financial sharing, must be carried out as scheduled. Otherwise, when the tertiary industry units below get wind of the news, they will be alerted and it is hard to say what changes will occur.

As a result, Dahua Company immediately issued a formal document, requiring all financial personnel with accounting rights except cashiers in each unit to report to the head office within three days in the name of "CPA internal training". (Before 92, the CPA certificate could be awarded through the review of the Finance Audit and Taxation Bureau. Although the gold content is still very high, there are more ways to obtain it than just the certification, and the difficulty is also incomparable with later generations.)
After these financial personnel started to attend the training, Dahua Company immediately issued a series of internal control work adjustment documents, including the separation of incompatible positions, and then smoothly dispatched more than 40 Finance Department staff members and all the accountants who were on duty in the shared assigned accounting office to work in the tertiary industry units below…There was no other way, in the case of a shortage of assigned accountants, they could only transfer some staff from the Finance Department to make up for it.

This sudden move caused an uproar among the management of the more than 300 tertiary industry units. Many people directly expressed their dissatisfaction, and some even used various connections to get in touch with the Dongying Command, hoping that their units would be given a break and this magical power would be revoked.

But unfortunately, this matter is related to whether Dahua Company can complete its core tasks this year, and even more so to the future of a group of people including Dahua Company's senior management and a certain staff reduction and efficiency improvement work guidance group of the command center. Therefore, it is useless for those people to use their connections, and the internal control adjustment plan is still proceeding step by step.

Therefore, seeing that seeking help from higher authorities was fruitless, the management of some units could only try their own way to contact the accountants who were assigned to their own units, and then delay time as much as possible or seek a turnaround.

………………

XX sportswear factory.

Huang Haisheng, the deputy factory director in charge of the finance department, angrily walked into the finance department, which had already lost a lot of popularity, and threw a report in his hand onto an empty table: "Who reviewed and proofread this purchase receipt?!"

Seeing their boss's unfriendly face, several assistant accountants who had escaped the disaster by chance because they did not have the authority to do accounting suddenly became a little panicked.

Seeing the accountant who was just sent from the headquarters yesterday still working on the accounts without raising his head, a young man in his twenties stood up tremblingly and said, "Director Huang, I am responsible for assisting in the proofreading of today's inventory entry form."

After all, she had just graduated from school and was not yet an experienced person. Although he could guess that Mr. Huang, who actually did not know much about financial knowledge, was looking for reasons to intimidate Ms. Meng, who had just been assigned and was said to have no background, he should be clear about one thing and if there was indeed a problem with the purchase receipt that he had helped to approve, he could not put all the blame on others... although it was Ms. Meng who signed the approval form in the end.

Huang Haisheng sneered at the young man and said, "After Lao Li and his team left, you accountants can't even do the accounting, right? You can't even check the wrong numbers that the warehouse manager entered when the purchase order was put into the warehouse. What else can you do?... You also lengthened the proofreading and approval process. If you do this, the longer the process is, the more mistakes you will make!!"

The newly assigned sister Meng raised her head slightly and glanced at the deputy director who was pointing at the assistant accountant and snorting.
She knew that the deputy factory director was making an indirect criticism. On the surface, he was scolding the young assistant, but in reality, he was giving a cold shoulder to her, the resident accountant.

Although as an accountant sent from the headquarters, the warehouse manager entered the wrong numbers and the Finance Department failed to proofread and check it, she, as the accountant responsible for signing the documents, is indeed responsible.

But the problem is, this is just a small matter about accounting. These data need to be reviewed again before they are reported to the shared accounting center of the headquarters. If any problems are found, they can be corrected... It's only a 4-day cycle, so nothing big will go wrong.

Besides, she had just arrived and there were a lot of things that needed to be sorted out and dealt with. She couldn't even do the simplest basic data proofreading work herself, so she could only ask the assistant accountants to help;
As a young person, it is normal to be careless and make small mistakes at work. Who hasn't experienced this?

As long as there are no problems with the data that is submitted to the shared accounting center by then, everything will be fine... By then, you will still be keeping an eye on it. If there really is something wrong with the data at that time, it won't be too late for you to hold someone accountable!
Although Yang Mo has always looked down on the employees of the Dongying Department, those who can enter Dahua Company are not easy to deal with. After realizing Huang Haisheng's intention, Sister Meng lowered her head expressionlessly and continued to sort out and count the accounts in front of her.

"If financial work is not done carefully, big problems will arise. When the headquarters is held accountable, who will take the blame?!"

Huang Haisheng saw Sister Meng's reaction and said with anger in his tone: "There are three minutes left until 5:30. All the financial staff are not allowed to leave after get off work today. We will hold a meeting to discuss today's mistakes. Everyone must criticize and self-criticize!"

Although people in later generations would probably laugh out loud when hearing such words that were very characteristic of the times, those assistant accountants turned pale. This thing is actually similar to the PUA commonly seen in the workplace in later generations, and even more cruel... When others deny you, you appear respectful on the surface, but you may not agree in your heart; but when you are called upon to stand up and deny yourself, even those with strong minds will not be able to bear it after repeating it several times.

Sister Meng raised her head and glanced at Huang Haisheng indifferently.

It's quite good.
It is said that this deputy factory director in charge of finance is a layman in finance, but it seems that he is very good at training people.

Having worked for nearly ten years, she knew how things would develop once they started. She sneered and looked at her watch: "It's already half past five...Everyone in the Finance Department, pack up all the documents in your hands...Everyone, leave work, no one is allowed to stay in the office!"

As she spoke, Sister Meng stood up first, picked up the briefcase hanging behind the chair and slung it over her shoulder, then said in a calm tone: "Don't blame me for not reminding you. I am now in charge of your Finance Department. According to the current internal control system, all personnel who remain in the Finance Department after I have issued an order to leave are suspected of canceling, altering, or stealing accounts... When the comrades from the Discipline Inspection Department of the headquarters invite you over for tea, don't blame me for not reminding you!"

After these words were spoken, the assistant accountants who were responsible for helping with miscellaneous tasks were in a dilemma, and Huang Haisheng's expression also turned ugly.

Just when he was about to say something in a leadership manner, Sister Meng spoke first.

"Director Huang, I know you are the leader in charge of financial affairs of our factory, but please remember... that was in the past!"

"Now, the financial work of all the tertiary production units under Dahua Company is handled by the shared accounting center of the headquarters... The headquarters has only one principle: when it comes to financial work, it will never allow an outsider to manage the insiders!"

At this point, Sister Meng glanced at him and said, "Of course, as an accountant sent by the headquarters, if Director Huang has any opinions about my working methods, he can report directly to the headquarters... But before the personnel rotation notice of the headquarters is issued, please do not interfere with the daily work of the Finance Department!"

Huang Haisheng's expression was so gloomy that it seemed as if water was about to drip out. The shared accounting center set up by Dahua Company actually took back most of the financial power of these tertiary industry units. In addition, the financial department of each unit was turned into a third-party department, and the management team that was originally in charge of financial work was almost left alone... Since they were left alone, they naturally had no power to command the work of the financial department.

Thinking of the terrible consequences of this change, Huang Haisheng's expression became much more serious, and he quickly put on a friendly smile: "Sister Meng, although it is not convenient for me to guide the specific work of the Finance Department now, if the Finance Department has any shortcomings in its daily work due to lack of experience, I, as the deputy factory director, can still point them out... Sister Meng, after all, you are a newcomer and don't understand many situations. After all, we are all colleagues. We should communicate more on weekdays and work together to improve collaboration efficiency and work quality, which is also in line with the requirements of the headquarters' documents!"

Miss Mu's proposal to include small-scale subsidiary businesses in financial sharing is a huge blow to these people, but compared to their own rights being hollowed out, how to quickly deal with these accountants and tamper with the original data that has not yet been submitted is what they care about most at the moment;
Therefore, after discovering that Sister Meng was not an easy character to handle, Huang Haisheng immediately changed his attitude, and even hinted to the other party that he could make conditions in private in order to seek better "work quality".

Unexpectedly, this trick didn't work at all for the accountants sent from the Dahua Company's headquarters. There were few who could get a job at Dahua Company without some cause and effect behind them. Now was the time when all the factions in Dahua Company needed to cooperate sincerely to overcome the difficulties. Before they came out, they were also specifically talked to and asked not to give in at all. In this case, how could Sister Meng be moved by Huang Haisheng's "goodwill"?
After understanding Huang Haisheng's hint, Sister Meng just smiled, glanced at the still somewhat confused rookies, and then said lightly: "Director Huang, I know that the arrival of us, the resident accountants, makes you very troubled, and even a little dissatisfied... But there is nothing we can do. This is the decision of the headquarters. I am just an assistant. If you have any opinions, you can report them to the headquarters!"

"But I still say that before the personnel rotation notice from the headquarters is issued, I will definitely not give in on the work arrangements and daily management of the Finance Department."

"To put it bluntly, no matter who you are, as a financial staff, if you hand over your management responsibilities to others, you are handing your life and property to others... Especially those laymen who don't understand finance. Once you allow those laymen who don't understand finance to make decisions, the finance department will inevitably cross the tax red line;"

"So Director Huang, please don't blame me for being inhumane. We financial staff do this to protect ourselves...but at the same time, it's also to protect you leaders."

At this point, Sister Meng smiled meaningfully: "Director Huang may not be very clear, but once there is a problem or even a loss of the original data that we dispatched accountants are responsible for, the shared accounting center will be able to detect it immediately... At that time, the problem will be truly irreversible."

Will the problem then be truly irreversible?
you mean……

If we cooperate, things might not be that bad?

Huang Haisheng's expression became complicated after hearing the hidden meaning behind Sister Meng's words...

………………

XX Hotel.

At an internal business discussion meeting, a vice president in charge of the hotel's catering business pointed out the name of a resident accountant with a look of dissatisfaction: "Accountant Wan, what's wrong with you people at the headquarters? How come you can't even calculate the gross profit of a dish?"

It was obvious that the vice president was very dissatisfied with the operating cost accounting table handed over by the shared accounting center. But it was no wonder, the cost gross profit margin was only 41.7% after it was re-worked by the newly established shared accounting center, and it suddenly soared to 47.6%. Even a fool would know what these two sets of slightly different numbers meant, so he couldn't help but be angry.

Of course, as a tertiary industry unit under Dahua Company, although he is nominally the vice president, he is actually just an ordinary regular employee. He definitely does not have the courage to directly question the calculation results of the shared accounting center. He can only transfer the pressure to the newly assigned accountant and force this resident accountant to act as a messenger.

Even though he was in front of many people, the accountant surnamed Wan was not intimidated at all. After glancing at the angry vice president, he said calmly, "Mr. Zhao, do you think there is a problem with the cost gross profit margin calculated by the shared accounting center? Then I would like to ask... How did your company calculate the cost gross profit margin in the past?"

The vice president's face darkened. "Of course it's revenue divided by cost minus 100%. Don't you understand such a simple calculation?!"

Accountant Wan almost collapsed, but after finally holding back his laughter, he curled his lips and said, "Boss Zhao, I think you should first figure out the calculation formula before you come to talk about it... I'm sorry, I won't answer your question about cost and gross profit today."

Although the tone was flat, everyone could hear the contempt in his words.

Looking at this dispatched accountant who didn't give him any face, the vice president surnamed Zhao's face suddenly turned red: "Accountant Wan, I don't care how your shared center calculates it, and I don't care what calculation formula you use. Anyway... we don't recognize this cost accounting sheet!"

Vice President Zhao sat back in his chair angrily. "Isn't this nonsense? This was the calculation method before, why doesn't it work now? According to your calculation method, our hotel's catering business can achieve its profit target in a little more than nine months... If it's really that easy, you can do it yourself!"

Looking at the other managers who seemed to share the same hatred for the enemy, Accountant Wan, who was temporarily transferred from the Finance Department, suddenly laughed in a playful manner: "Boss Zhao, do you really think there is something wrong with the calculation results of the Shared Accounting Center?"

Seeing the smile on Accountant Wan's face, Vice President Zhao couldn't help but feel a little nervous, but he still managed to straighten his neck: "I didn't say that. I just wanted to tell you that our hotel has always used revenue divided by cost and then subtracted 100% to calculate gross profit... It has been working well for so many years. How come the algorithm changed as soon as your shared accounting center was established, and the discrepancy is so big... We don't accept it!"

The vice president of a hotel only dared to say "I don't accept it" in front of an ordinary accountant sent by the headquarters. This shows how low the status of tertiary industry units is in the system today.

Accountant Wan's smile became more playful when he heard this: "First, Mr. Zhao and all the leaders, from the perspective of a professional financial officer, I emphasize again that the algorithm for calculating cost-to-gross profit margin is not revenue divided by cost and then subtracting 100%, but revenue minus cost and then divided by cost."

"Secondly, I want to emphasize that the shared accounting center currently uses the cost-to-gross profit margin calculation formula for conventional fast-moving consumer goods... Do you really have any objections to it?"

After these words were spoken, the others might be confused, but Vice President Zhao and the other two managers looked unnatural.

An executive who looked a bit older was dissatisfied: "Accountant Wan, what do you mean by that? Do you think that by exaggerating the gross profit margin of our catering business, we are taking advantage of it?"

Accountant Wan looked at Vice President Zhao, who had an unnatural expression but remained silent, and smiled softly: "Net material rate, cooked meat output rate, fuel cost rate, ingredient cost, raw material waste rate, raw material loss rate... Well, perhaps the Shared Accounting Center should indeed introduce a more accurate formula for calculating the gross profit cost of catering dishes."

As soon as these words came out, Vice President Zhao's face suddenly changed color: "No! No, no!"

Seeing some people looking at him in surprise, Vice President Zhao smiled unnaturally: "Well, actually, I just thought about it, the gross profit margin calculated by the headquarters for us is not a problem, after all, they are professionals... And even if it is higher than before, it is not much higher, just a little more than 6%. If we reduce waste at work and control costs, won't it be raised?"

After saying that, regardless of whether others objected or not, he immediately made the decision: "Let's follow the data calculated by the shared accounting center... That's it!"

After sitting down again, Mr. Zhao looked at Accountant Wan with a look of gratitude in his eyes, but he couldn't help but feel a little puzzled.

Isn’t it said that the headquarters should have strict internal control? Recently, the Discipline Inspection Department even invited many managers of tertiary industry units to have tea.

But now this...

What is the situation?
………………

At this time, Miss Mu, who has been in the limelight in the past month, was sitting in the office of Ma Bin, the Minister of Finance, and working leisurely.

"Minister Ma, this is the risk control point assessment form that our department has just produced. Please take a look at it."

Miss Mu handed over a stack of documents politely.

Ma Bin took out the stack of reports and read a few pages carefully. When he turned to the risk assessment data of a sportswear factory, his eyes suddenly stopped.

"Minister Mu, is the risk assessment grade given to this garment factory for the risk control point of overpayment caused by raw material procurement really only C?"

"In addition, their unit's tax evasion risk assessment level is also only C?"

Ma Bin frowned slightly, as if he didn't quite understand why Miss Mu would temporarily show mercy to the garment factory with the most serious problems.

Since the more than 300 tertiary industry enterprises under its jurisdiction generally have problems of one kind or another, according to Dahua Company's current internal control work implementation plan, who to target in the first wave and how hard to strike will all be guided by the risk assessment report issued by the Risk Management Department... In simple terms, it is "control first and then strike, in order of urgency and urgency", which can not only effectively control the problem of fire consumption in the process of transfer payments, but also avoid as much chaos and shutdown caused by panic as possible.

Ma Bin approved of this approach, but what he couldn't understand was that a garment factory with serious problems like this should have been the first target for rectification, but why did Miss Mu let it go for the time being?
Upon hearing this, Mu Liya just smiled softly and said, "Because the Asian Games will be held soon, sportswear will definitely be very popular at that time, so in order not to waste this once-in-a-lifetime opportunity, this clothing factory is not convenient to move for the time being, and its production cannot be affected. We have to wait until it has played its value before we can settle accounts with it."

Ma Bin nodded gently. "Indeed, it is already the end of July. In more than a month, the Asian Games torch relay will begin, and in two months, the Asian Games will open. Now, all sports-related products and concepts have begun to heat up. At this stage, it is indeed not convenient to target this sportswear factory."

Although he said that he agreed with Miss Mu's reasons, from his tone, Ma Bin seemed to think that this was not the only reason.

Enterprises like garment factories have the characteristics of "large inflows and outflows" in their nature. With the Asian Games being held, the "accounts receivable" generated in these links, from raw material procurement to batching and then to payment collection, is a very considerable figure. Coupled with the long payment period, if these broiler chickens can be used well, the role they can play in Miss Mu's next plan is obvious.

Miss Mu smiled softly when he nodded and said, "In that case, please ask Uncle Ma to ask the Shared Accounting Center to be careful when assigning tasks. Don't let other departments notice anything."

Upon hearing this, Ma Bin quickly waved his hand and said, "Minister Mu, I don't deserve you to call me uncle... If this gets back to the headquarters, I'm afraid I'll have to hide from people even when I walk!"

Having said that, a flattered smile bloomed on Ma Bin's slightly orange-peel old face.

After a brief smile, Ma Bin pondered for a moment, and his face became serious: "Minister Mu, you also know that the Audit Center and the Supervisory Board attach great importance to this internal control adjustment work, and have always wanted to find a reason to conduct a surprise audit of the newly established shared accounting center, so... Although you have a reasonable reason, no matter what follow-up plan you have, please do it as soon as possible!"

Obviously, the head of the Finance Department has guessed that the reason why Miss Mu temporarily showed some favor to these units is that she must have other plans behind it.

Judging from the content and attitude of the conversation between the two sides, although Minister Ma, who has always been at odds with other departments, cannot be considered Miss Mu's man, the two sides and their respective factions are definitely not mortal enemies as many people think.

Miss Mu nodded gently after hearing this: "Uncle Ma, please rest assured, we can start taking action against these units by mid-November at the latest... I won't make it difficult for you."

Mid-November?

Wait a month after the Asian Games?

Ma Bin understood the meaning and nodded gently, then his expression became calm again...

(End of this chapter)