Research On The Influence Of Manufacturing Financial Management In Northeast Region On Cost Expense Stickiness

"Cost reduction and efficiency enhancement" is always the management goal emphasized in the development of manufacturing enterprises.Reduce the cost,so that the enterprise can provide a more leisurely and reasonable quotation,so as to improve the competitiveness of the product,and thus provide effective support for the future sustainable development of the enterprise.It is well known that most major assets of enterprises,manufacturing enterprises transformation,social responsibility,the human cost burden is heavy,this means that all those barriers facing the development of manufacturing enterprises in China,especially since 2018,there have been several large state-owned manufacturing enterprises in northeast China declared bankruptcy reorganization,involving the relevant staff,many may affect a lot of families,more other manufacturing enterprises have to"reform" of wake-up call,the development of the enterprise can't lay down and die,Instead,we should first comprehensively consider the company's strategic planning,development goals,financial indicators,product costs,market environment and the situation of competitors and other factors,and work out effective solutions to break through the constraints of management solidification,so as to better determine the direction of the development of the enterprise.To sum up,it has become one of the indispensable jobs for financial personnel to provide help for enterprises to make effective decisions by applying relevant theories of financial management,combining data knowledge and appropriate models.The study of cost stickiness is helpful for enterprises to adjust the management of core resources according to the changes.The study of this problem is not only in the forefront of financial management research,but also combines with multidisciplinary research to promote the theoretical integration of various disciplines.Therefore,in my opinion,it is of high research value to study enterprise cost stickiness from the perspective of financial management,and at the same time,it is of certain guiding significance to the healthy and recyclable development of enterprises in the future.The purpose of this paper is to take financial management as an analytical means to find an effective analysis and a new development path for manufacturing enterprises to reduce costs.The main research object of this paper is selected as manufacturing enterprises in northeast China.The research direction of this paper is to analyze the influence of some financial management indicators on the cost stickiness of manufacturing enterprises.This article selects the manufacturing enterprises in 2014-2018 listed companies as research samples,selection of manufacturing listed companies in the northeast for small samples,selected the YDBLT company as a case,establish inspection cost stickiness existence and the impact of financial management on cost viscosity model,by using the method of empirical regression model,this paper tests the enterprise financial management to enterprise cost the influence of viscosity.According to article conclude that manufacturing listed companies in our country exists generally cost stickiness,northeast China manufacturing enterprise sales expenses viscous national manufacturing industry overall level is more significant,compared to the operating cost to appear the phenomenon of the viscosity,the total cost of viscous,management fees viscous overall level is less than the national manufacturing industry.Based on the analysis of financial management data,the following conclusions can be drawn:First,the inventory turnover capacity,fixed assets turnover capacity and R&D investment capacity of listed manufacturing companies in China all have a certain impact on the stickiness of costs.Secondly,financial management indexes such as working capital turnover capacity have no significant influence on the stickiness of cost and expense,indicating that financial management indexes have special influence on the stickiness of cost and expense.Third,through the case YDBLT analysis,it can be found that the existence of cost stickiness is reasonable.