| As our country government attaches more and more importance to culture and education,the stationery industry has developed into one of the rapidly growing light industries in our country.In recent years,the revenue of stationery industry can sustain growth under the pressure of repeated epidemics,double reduction policy,and severe economic situation,but the pressure on profitability is obvious.Especially in the increasingly competitive international market,there is still a certain gap between the stationery industry of our country and advanced countries.On June 8,2022,the Ministry of Industry and Information Technology unite other five departments issued the Guidelines on Promoting High-quality Development of Light Industry,which put forward new requirements to boost the high-quality development of light industries including stationery.In order to improve its core competitiveness,stationery industry urgently needs to transform and upgrade in management concepts and methods.Recently,the research on the financial integration and cost refinement management has increased significantly and has achieved remarkable results in the application of many industries.It is significant to study the cost refinement management of stationery enterprises based on the financial integration.Based on the research status of the financial integration and cost refinement management at home and abroad,this thesis studies the related concepts and theories,and then analyzes the current situation and problems of cost management of stationery enterprises.The financial integration is feasible as a breakthrough of cost refinement management in stationery enterprises.This thesis constructs the cost refinement management system based on the financial integration,and focused on the characteristics of the system and its advantages compared with traditional cost management,analyzed the necessity,feasibility and difficulties of system construction,and built the overall framework of the system under the principle of system construction.The case of company G carried out the financial integration as the concept while the comprehensive cost theory as the management tool and achieved certain management effects.Moreover,this thesis further emphasizes the necessity for the stationery enterprises to implement the cost refinement management based on the financial integration and puts forward implementation suggestions.This study has enriched the theoretical basis for solving the problem of cost refinement management in stationery enterprises and provided a reference for the implementation of cost refinement management based on the financial integration in stationery enterprises.It is demonstrated that the cost refinement management under the guidance of the financial integration is helpful to the staffs cost management awareness,enhance the collaboration of departments,and has a good effect on improving the quality and efficiency of the cost management of stationery enterprises. |