Abstract: Financial management is the key to the sustainable development of enterprises. We should start with cost control to push financial management to a new stage, and cost control is a very important means to achieve this goal, and it is also an important work of enterprise financial management at present. We say that financial management is the core of enterprise management, because it is the comprehensive management of enterprise capital movement through value form, which permeates and runs through all economic activities of enterprises. Financial cost management is an important management topic that all enterprises must face. No matter what kind of reform and incentive measures enterprises take, they can't replace the work of strengthening financial cost management and reducing costs. This is one of the most important aspects of enterprise success.

First, strengthening enterprise financial cost management is an important means to improve enterprise economic benefits.

1 Cost management has become an important part of modern enterprise management system. Cost is the comprehensive embodiment of enterprise production and operation efficiency I, and it is the comparative relationship between input and output within the enterprise. Low cost means providing more products and services with less resources, which means high efficiency, but not necessarily high efficiency. In today's fierce market competition environment, whether the value of cost resources can be maximized determines whether enterprises can cope with cruel market competition and challenges. Not only in modern enterprise management, the importance of cost control is more prominent.

Maintenance-oriented management is an important part of enterprise management. The main body of cost management should be enterprises, and the driving force of cost management should also come from the needs of internal management of enterprises. Under the condition of globalization of market economy, enterprises are facing more and more fierce competition at home and abroad. If they want to occupy a favorable position in the competition, they sometimes take the way of reducing prices, and improve the quality of products by strictly controlling production costs, so as to win the space of reducing prices. Controlling costs is not only to resist internal and external pressures, but also the main guarantee for survival and development. Modern enterprises have unfavorable factors such as the reversal of economic environment caused by peer competition, as well as internal pressures such as the improvement of employees' treatment and shareholders' dividends. Only by reducing costs, improving product quality, innovating product design and increasing sales can enterprises improve the speed of capital withdrawal. In this way, it is not only conducive to the normal operation of enterprises, but also conducive to expanding reproduction.

Cost management is an important key to the sustainable development of enterprises. Enterprises are profit-oriented social groups, pursuing the maximization of operating profits. The ultimate goal of carrying out various activities is to maximize enterprise value, and cost control is an important means to achieve this goal. For small and medium-sized enterprises with operational difficulties, cost control is the key factor for enterprises to gain profits and even survive. With the deepening of China's economic system reform, financial management is the core of enterprise management, which has become the consensus of entrepreneurs and economic circles. We say that financial management is the core of enterprise management, because it is the comprehensive management of enterprise capital movement through value form, which permeates and runs through all economic activities of enterprises. Therefore, strengthening financial cost management is an important key to the sustainable development of enterprises.

Second, effective ways to control financial cost management

1 Cultivate cost awareness. The idea of traditional management accounting is to increase output and reduce the fixed cost of unit products, thus reducing the unit cost of products. This is a simple idea to reduce costs, which is the main form of cost management. Taking the awareness of cost control as a part of corporate culture and training and educating all employees of the enterprise requires managers and all employees at all levels of the enterprise to fully realize that the potential of reducing costs is endless, and everyone should pay enough attention to cost management and control. At present, because the financial crisis has affected many enterprises, it is particularly important for small and medium-sized enterprises to increase revenue and reduce expenditure. ? Open source? Although there are laws to follow, there are too many uncertainties, which will be affected by many factors such as policies, markets, consumers and competitors. Therefore, in our work, we should raise the staff's awareness of cost control, strengthen the concept of cost, and fully realize the close relationship between cost and income, so that all staff can consciously stand at the height of the overall situation, take saving as the starting point and reduce costs as the purpose, and run through the whole process. Make full use of decision-making and process in people's conscious thinking, so that all employees can establish the concept of cost-effectiveness and participate in cost management, and create a good atmosphere for the implementation of cost management.

2. Managing enterprise funds well is the focus of strengthening enterprise financial management. There is a wise saying that is well said. Mastering the lifeblood of funds means mastering the development direction of the enterprise? . Although this sentence is biased, it is not unreasonable. The production and operation activities of enterprises are essentially an economic activity, and capital movement is its real essence. Capital is the core of enterprise finance, the blood of enterprise flow and the driving force and source of enterprise development. The financial management of an enterprise is, in the final analysis, the centralized control of the capital flow within the enterprise. Under the situation of rapid development of enterprises, enterprises need to do a good job in the management and implementation of capital cost, implement the principle of capital cost management, and really improve the efficiency of capital management. The principle of fund management is to use funds effectively in a planned way under the condition of adapting to national policies and according to the internal management decisions of enterprises. Special funds, working capital and other projects cannot be used interchangeably. At the same time, it is necessary to combine hierarchical management with unified management, establish a fund management responsibility mechanism, and raise the awareness of saving funds within the enterprise.

3. Promote the informatization construction of financial cost management. The development of modern information technology has created conditions for enterprises to implement centralized and unified financial cost management system. Actively promoting the informatization construction of enterprise financial cost management is not only an effective way to explore the centralized and unified management of enterprise funds, but also the need to strengthen enterprise management and deepen enterprise reform at present. In recent years, Chinese enterprises have made great progress in the popularization and application of information technology and e-commerce. Informatization has become a realistic requirement for enterprises to survive and develop, improve their competitiveness and an effective means to cope with market changes. This will help to increase the transparency of the use of enterprise funds, improve the utilization rate of enterprise funds, bring better economic benefits to the development of enterprises, and help to improve the overall management level of enterprises. In today's information age, the cost control of enterprises must also actively promote the information construction, so that the cost control of all links can be presented intuitively through the network or data, and all links can cooperate with each other. In our years of attention and implementation, some enterprises in our country have established financial management information systems, and our country must speed up the reform and do this work well. Therefore, enterprises should not overemphasize their own particularity, but should actively adapt to advanced management ideas in software. Without the participation and support of senior leaders of enterprises, it is doomed to failure. The larger the scale of this project, the more important the participation and support of senior leaders. Because it involves various management links such as business processes, partial division of labor, and post functions of employees. Without the participation of senior leaders, it is impossible to coordinate and solve various problems.

Three. Concluding remarks

In recent years, with the outbreak of the financial crisis, the world economic situation has changed from vigorous to depressed. This is not only a huge impact on large enterprises, but also on small and medium-sized enterprises. Faced with such an economic environment, the operating income capacity of small and medium-sized enterprises is declining. In order to increase profits and maintain the survival and development of enterprises, cost management and control must be carried out.

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