The topic of financial cost management paper 1, on the construction of green tax system in China
2. Research on VAT reform in China.
3. Problems and countermeasures in the current personal income tax collection and management.
4. Research on enterprise working capital management.
5. Research on enterprise growth management.
6. Research on the mechanism of protecting the interests of small and medium-sized investors in listed companies in China.
7. Tax Planning of Company X
8. Tax planning of enterprise income tax
9. Tax planning of enterprise value-added tax
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1 1. Research on the financing mode choice of small and medium-sized enterprises
12, x enterprise accounts receivable management
13, the realistic choice of enterprise financial management objectives
Research on Financial Control of Enterprise Groups
15, the influence of capital structure on enterprise value
16, Research on Enterprise Financial Risk Management
17 and XX enterprise financial risk index system construction and early warning
18, Study on the Optimal Capital Structure of Enterprises in China
19, the characteristics of capital cost of listed companies in China and its impact on enterprises
20. Research on financial constraints of sustainable growth of enterprises
2 1. Application of Real Option in Venture Capital Decision-making
22. Real options under development. Application in decision-making
23. Countermeasures for improving the ownership structure of listed companies
24. Research on the Application of Executive Stock Option Incentive System in China Enterprises
25, financial failure and early warning mechanism.
26. Research on Performance Evaluation and Incentive of Operators
27. The position of China's board of supervisors in corporate governance and its improvement
28. Research on tax planning in corporate finance.
29. Analysis on the risks of financial leasing and its prevention.
30. On enterprise life cycle and capital structure
3 1. Discussion on dividend policy of listed companies in China
32. Research on Equity Refinancing Preference of Listed Companies in China
33. Research on financing mode of high-tech enterprises in China.
34. Motivation and Problems Analysis of Stock Repurchase of Listed Companies
35. Analysis on the optimization of the ownership structure of listed companies after the share-trading reform.
36, enterprise financial risk monitoring and early warning
37. Analysis on the choice of financing mode of enterprise merger and acquisition.
38. Problems and countermeasures of assets reorganization of listed companies.
39. Research on Corporate Social Responsibility
40. The application of cash flow analysis in enterprise management
4 1, the challenges and countermeasures of enterprise financial management
42. Improve the independent director system of listed companies in China.
43, enterprise income quality evaluation system research.
44. Thoughts on improving internal control in corporate governance
45, about the application of DuPont financial analysis system.
46, enterprise financial early warning system construction research
47, corporate governance structure and financial management objectives
48. The company's financial crisis.
49, based on the enterprise life cycle theory of income distribution policy choice.
50, standardize the financial management system of private enterprise groups.
5 1, Study on the Relationship between Risk and Return
52. Research on financing channels and methods of high-tech SMEs.
53, comprehensive budget management research
54. Research on risk prevention of accounts receivable
55, enterprise inventory management research
56. Research on investment decision-making model of private enterprises.
57, the financial crisis under the influence of enterprise financial management countermeasures
58. Research on the Financial Evaluation System Based on Creditors
59. Planning of real estate business tax.
60. Research on financial evaluation system based on investors
6 1, on the application of responsibility accounting in enterprise management
62. On financial management objectives and capital structure optimization.
63. Research on the causes and supervision of false financial reports
63. Solve the financing difficulties of small and medium-sized enterprises in China.
65. Research on the application of quality cost in enterprise management. Research on Enterprise Value Evaluation
67. Financial management objectives under the concept of enterprise sustainable development.
68, for the purpose of financial reporting assets evaluation research.
69. Problems and Countermeasures in Financial Management of State-owned Holding Enterprises
70, the group company to strengthen the financial management of subsidiaries.
7 1 and ⅹ Problems and Countermeasures in Enterprise Financial Management
72. Research on the reform of modern enterprise income distribution system, 73 pages. Discussion on the financing problem of a small and medium-sized enterprise.
74. Comprehensive evaluation of enterprise financial statements
75. Research on the internal control system of an enterprise.
76, an enterprise to establish internal management control system framework.
77. Enterprise management performance evaluation system based on balanced scorecard.
78, enterprise financial risk evaluation system
79, enterprise financial crisis early warning system establishment and operation mechanism research.
Discussion on financial cost management mechanism of financial cost management paper
Abstract: Under the condition of market economy, cost management is very important for enterprises. Only by doing a good job in cost management can enterprises win in the fierce market competition. This paper analyzes the present situation of enterprise cost management, and puts forward corresponding measures to attach importance to cost management, so as to improve the financial management level of enterprises under the market economy environment.
Keywords: financial cost management cost accounting
With the rapid development of global economy, the competition among enterprises is becoming more and more fierce, and it is inevitable for enterprises to pursue profit maximization. However, at present, the financial accounting level of a considerable number of enterprises has not kept pace with economic development, especially in cost accounting. Therefore, how to strengthen the cost accounting of enterprises is particularly important.
1. Problems in enterprise cost accounting
1. 1 Enterprise managers do not attach importance to cost accounting.
At present, in order to meet the needs of market economy, enterprises are strengthening cost management and improving economic benefits. Most enterprises have established and standardized cost accounting management systems. However, there are still quite a few business managers who do not really take cost accounting as the top priority of business management in practice. Judging from the actual situation of enterprises, most enterprise leaders pay more attention to the economic benefits of enterprises, but often ignore the cost accounting. What's more, they don't understand the cost accounting, thus ignoring the cost accounting of production workshops, warehouses, logistics and other links that are very important to enterprise cost accounting.
1.2 The cost accounting method is unscientific.
At present, the vast majority of enterprises in China adopt step-by-step method and variety method, and only a few enterprises adopt batch method. However, the step-by-step method and the variety method are only applicable to a large number of repetitive and single-variety production types, and cannot truly reflect the whole picture of enterprise cost consumption, meet the requirements of product production cost allocation under the new economic form, and meet the needs of modern enterprise development. In addition, some enterprises use the comprehensive cost method to carry forward the product cost, which makes the year-end balance of inventory small, and estimates the cost of finished products in this period, which is not sufficient.
1.3 The quality of financial personnel in enterprises is uneven.
The quality of enterprise financial personnel is an important factor affecting the level of financial management. However, at present, the knowledge structure and comprehensive quality of financial personnel in Chinese enterprises are uneven, lacking initiative and innovative spirit, failing to abide by accounting professional ethics, failing to truly reflect the operating conditions of enterprises, failing to follow the specific requirements of the new Accounting Law on cost accounting, and even failing to put forward financial rationalization suggestions conducive to the sustainable development of enterprises, which is extremely out of harmony with the current fast-developing social economy.
1.4 The management mode is chaotic.
First of all, the cost accounting books are incomplete. At present, many enterprises in our country only set up general ledger, not subsidiary ledger, and the cost accounting books are incomplete, which makes the cost accounting more chaotic. Secondly, the guiding ideology of cost accounting is biased. In the practice of cost management, enterprises often only pay attention to the management of production cost, but seldom pay attention to the supply and sales links. However, in the modern market economy environment, the production and operation process of enterprises is composed of three links: pre-production, mid-production and post-production, which are interrelated and indispensable. The cost accounting of many enterprises in our country still stays in the traditional mode of production, and its cost accounting can not provide true and accurate cost information.
2. Strategies for establishing and perfecting the cost accounting management mechanism.
2. 1 Enterprise managers should strengthen cost awareness.
Cost accounting is a systematic project, involving every business, every department and every employee of an enterprise. Therefore, the key of enterprise cost accounting still lies in improving the management level of operators and enhancing the cost control awareness of all employees, mobilizing the cost management awareness of all employees, so that they can effectively participate in cost-saving management, thus continuously reducing costs, obtaining greater profits, and achieving the purpose of full participation and full control.
2.2 Correct selection of cost accounting methods
Cost accounting refers to the distribution of production and operation expenses and the formation of product costs. Because of the diversity of enterprises, it is impossible to have a unified model for the specific calculation of costs. Therefore, the cost accounting method should adapt to a certain economic environment. At the same time, in order to correctly carry out cost accounting, we must adopt appropriate cost calculation methods according to different production types of enterprises and combined with specific management requirements.
2.3 improve the quality of financial personnel
Improving the quality of financial personnel is an objective requirement to prevent the distortion of accounting information. Because the quality of financial management directly affects the survival and development of enterprises, financial personnel are the main body of financial management of enterprises and the key factor of financial management innovation of the whole enterprise. Therefore, accountants should constantly update their professional knowledge and learn new financial theories, new businesses, new rules and new methods. At the same time, we should change our concept, don't think that financial work is just a simple bookkeeping, accounting and reimbursement work, and strive to change the old habit of doing things by the book and always abide by relevant laws and regulations.
2.4 Continuously strengthen cost accounting management means.
First, strengthen the informatization construction of cost accounting. Informatization has become one of the main features of today's social development, and information technology has become an indispensable part of social production and life. Therefore, in the cost accounting of modern enterprises, the informatization of cost management means is an important condition to improve the level of modern cost management. Because informatization can digitize business processes such as production process, material movement, finished product production, logistics status, cash flow, etc., it can generate useful information for cost accounting through various information systems, provide enterprise cost information in a timely, comprehensive and correct manner, and communicate with relevant departments and personnel, which not only enhances the business processing ability of cost managers, but also realizes the modernization of cost management means and makes decisions conducive to the optimization of production factor combination.
Secondly, establish a cost accounting system centered on responsibility cost. In accordance with the accounting standards for business enterprises and related accounting systems, efforts should be made to solve the problems existing in enterprise cost accounting and establish a cost accounting system with responsibility cost as the core. Therefore, the relevant responsibilities involved in the cost accounting process are implemented in various departments and specific executors, and the cost management and economic responsibility are closely linked according to the characteristics of the production technology organization of enterprises, so as to reform the management mode, effectively control the cost and achieve the purpose of improving the economic benefits of enterprises.
3. Concluding remarks
Through people's long-term practice, it is considered that cost accounting is the most important link in enterprise management and financial decision-making, the core of modern enterprise management, an important way for enterprises to gradually expand market share and the basis for improving enterprise economic benefits. Therefore, under the condition of market economy, if enterprises want to win in the competition, they must reduce production costs and do a good job in cost accounting, so as to enhance their competitiveness and meet the challenges from all sides.
References:
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[3] Li Yadong. On enterprise strategic cost management [J]. Commercial Economy, 20 10( 1).