Study On The Delicacy Cost Management Of Samll And Medium-sized Manufacture Enterprises From The Perspective Of Finance Risky

For many years, the development of SMEs has been troubled by the problem of financial risk. Cost management as an effective means to prevent financial risks plays to control costs in reasonable and avoid financial risks and other important role of the internal control system. In this paper, we lay a foundation of value chain analysis, cost lean management theory, aim to improve efficiency and enhance cost management ability of small and medium enterprises, apply the strategic position theory, cost driver theory and job cost control methods, research on cost lean management of finance risk-oriented small and medium manufacturing enterprises, thesis work includes the following aspects:First, the characteristics and risk control requirements of small and medium manufacturing enterprise financial management, procurement through analysis, cost of production, logistics, sales and service for SMEs, the cost of the fine management proposed the feasibility and necessity. On this basis, the cost of the fine management explained the meaning, content and methods, and steps to establish a model based on risk-oriented small and medium enterprise cost production of fine management, decision-making not only reduces the bias generated by traditional cost management, but also improve data effects of prediction and analysis, on a strategic level is conducive to enterprise systems business development strategy, improve enterprise management effect.Secondly, in order to meet the requirements of corporate financial risk and other issues, the establishment of corporate financial risk early warning mechanism, improve the enterprise funds management, broaden accesses of financing, establish a complete corporate financial and credit system, strengthen the capabilities of prevent capital chain break. Value chain analysis effectively strengthen the business risk before, during and after the control, improve proactive risk management awareness and mechanisms to strengthen the financial risk identification, assessment and response, to prevent a significant risk and the fundamental losses caused.Third, the paper applies value chain analysis in chronological order management decisions from cost forecasting, cost accounting, cost control, performance evaluation of four small and medium manufacturing enterprises to build a sophisticated management system costs. Activity-based costing as to the cost accounting tool for cost value chain to provide timely, accurate and comprehensive information on the cost of data analysis. The paper also gives a elaboration of lean management practice of procurement, business design, stock, channels, service cost.