Strengthening Management And Control System Of Enterprise Financial Cost Management

　　 First, strengthen cost management. Control work

The level of enterprise cost directly determines the size of the profitability of the enterprise and the strength of its competitiveness. Controlling cost, saving cost and reducing material consumption are of great importance to enterprises.

The financial department should exert its own valuable information. advantage By using the method of quantity and profit analysis, we can reasonably determine the lowest cost and maximum profit production and sales volume, reduce invalid or inefficient labor, change the practice of waste control after the current product cost, and pay attention to the behavior of cost control in the production process. We should grasp the design and demonstration of the product, combine the technological progress, cost control and economic benefits organically, and eliminate the waste of cost in the "source" of the product, so as to realize the pre participation and advance control of the cost management in the financial department.

We should pay special attention to procurement cost. Selling cost The management of procurement expenses and management expenses should focus on the price, quality structure and stock of raw and auxiliary materials. We should carefully study the market and purchase strategy of raw and auxiliary materials, and purchase according to the principles of multiple goods, quality and price, and choose the best ones; the selling cost control should be focused on selling expenses, compressing stocks, paying off loans, reducing capital occupation and interest expenses. The control of management expenses should be focused on business entertainment and travel expenses, strict examination and approval procedures, and really manage and control the management cost well.

Two, conscientiously compile and implement financial budgets to achieve budgetary management.

In order to meet the requirements of market economy, it is necessary to compile and execute financial budgets. The financial budget of an enterprise is an index system of financial responsibility composed of individual budgets such as sales, production and cash flow.

It takes the profit of the enterprise as the goal of the financial budget and the sales prospect as the basis for budgeting. Considering the factors of market and enterprise production and marketing, the main development indicators of enterprises are covered.

The financial budget is the materialization of financial forecast and financial decision, the monetary reflection of enterprise plan, and the basis for organizing and implementing financial control. Once the financial budget has been determined, all departments of the enterprise should carry out economic activities around the realization of the financial budget, and the enterprise decision executing agency shall make the budget according to the monthly budget according to the specific requirements of the financial budget. The financial department shall follow the budget plan to implement financial control and management, strictly implement various financial policies, timely reflect and supervise the implementation of the budget, timely implement the necessary means of financial control, and integrate all the financial management strategies and strategies into the implementation of the budget process, so as to promote enterprises to form a pattern of budgetary constraint on economic behavior based on financial budgeting.

Three, the use of information technology, the use of professional cost management software.

By using professional cost budget software instead of complex manual accounting, friends can easily realize centralized financial control and control for cost control and budget management software, and ensure the accuracy of basic data by data centralization, centralized management, and timeliness of reports.

At the same time, the cost budget management has been strengthened, the functions of management accounting have been realized, the financial control and operation capacity of the whole company has been raised, and the ability of risk control and performance control system has been improved.

Four, update knowledge, improve the professional quality of accountants, and fully adapt to the requirements of modern enterprise management.

The key to the role of financial management lies in financial personnel. We must further improve the quality of financial personnel. Financial managers should not only understand accounting, but also be good at managing money, that is, how to give full play to the functions of financial management. In addition to having a solid professional knowledge, accountants should also be familiar with the laws and regulations of the state, and have certain observation and prediction ability for social environment, including political factors, economic factors, and enterprise factors, and have strong management ability.

We should give full play to the role of computers in accounting and financial management, and make the production of accounting vouchers more standardized through the use of commercialized accounting software. Timely accounts, accurate data, the system can automatically generate accounting statements, so as to participate in business decisions with high-quality accounting information. The application of computerized accounting has laid the foundation for realizing the spanformation from accounting to management and realizing the qualitative leap of financial management as soon as possible.