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Research On The Construction Of Lean Financial Management System In D Enterprise

Posted on:2021-02-16Degree:MasterType:Thesis
Country:ChinaCandidate:S T LiFull Text:PDF
GTID:2392330620471271Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the face of increasingly complex economic situation,enterprises may be threatened by slow growth,insufficient liquidity and soaring costs for a long time,which will lead to the decline of efficiency.Under the current situation,if manufacturing enterprises want to maintain stable and healthy development in the future for a long period of time and win in the fierce competition market,it is obvious that they can not only rely on the traditional financial management mode,but should seize the opportunity to change from "extensive" management to "lean" management as soon as possible.Lean financial management,as an efficient financial management method involving all aspects,participating in the whole process,and coordinating multiple dimensions,has excellent effect on improving the budget management level of manufacturing enterprises.Lean financial management plays an important role in the effective allocation of resources and the realization of the overall strategic objectives through the help of the efficiency and efficiency of the asset operation of manufacturing enterprises.The popularization of this method is imperative.Introducing the concept of lean financial management into the construction of enterprise management system,and constantly optimizing the system according to the feedback of enterprise environment and implementation effect,will greatly benefit the improvement of enterprise competitiveness.In terms of financial management,the biggest problem faced by D enterprise is that under the current conditions,financial work cannot be properly integrated with the production process,which results in the loss of financial security in the strategy of expanding production and stimulating sales,and naturally it is difficult to meet the conditions of transformation and upgrading.To solve this problem,based on the existing research results and relevant theories of lean financial management at home and abroad,this paper analyzes the current problems faced by D enterprise,usingthree research methods: literature research method,investigation research method and case analysis method,guiding practice with theory,enriching theory with practice,and in-depth exploring suitable management methods for the existing financial problems of manufacturing enterprises Research,use lean thinking to solve the financial management problems faced by D enterprise,so as to promote its upgrading and transformation.At the same time,I hope that the research results of this paper can be innovative to supplement and enrich the lean financial management theory.The core idea of lean financial management is: through the mining and full use of the available resources of the enterprise,reduce the activities and production activities that can not create value efficiently in the value chain as much as possible,and allocate the enterprise resources reasonably to the greatest extent,so as to reduce the cost and obtain high profits,so as to achieve the goal of maximizing the enterprise benefits.Based on this,the financial staff can not only stay in the traditional accounting,reflection and supervision of the basic functions,more importantly,the enterprise strategic management,R &D and production and the completion of the financial objectives of various departments.Only in this way,can we give full play to the value of financial personnel to the greatest extent,keenly observe the problems that may occur in the production process of the enterprise,and find out the factors that have an important influence on the investment and financing decision-making of the enterprise from the financial point of view,not only to achieve the value-added maintenance of the production activities of the enterprise,but also to control the risk,increase the income and accelerate the long-term significance of transformation.According to the basic concept of industry finance integration,this paper shows the construction of lean financial management system of D enterprise in detail through two lean management methods of comprehensive budget management and target cost management,and discusses the necessity,operability and significant role of lean financial management system in manufacturing enterprises according to the effect of the implementation of this system.The research of this paper combines the financial management methods ofspecific enterprises and takes the real problems of auto parts manufacturing enterprises as the object.It not only has annual financial indicators to confirm the actual effect of building lean financial management system,but also helps to solve the practical problems of how to improve the financial management methods and strengthen the integration of industry and finance in China's processing and manufacturing enterprises to a certain extent Some manufacturing enterprises in our country have certain theoretical and practical significance.
Keywords/Search Tags:Clutch manufacturing enterprise, lean financial management, target cost management, comprehensive budget management
PDF Full Text Request
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