Research On A Company’s Cost Management From The Perspective Of Industry And Finance Integration

In the context of the global economic downturn and the transformation and upgrading of the Chinese economy,the competition among manufacturing enterprises is becoming more and more fierce,but at the same time,the production cost is becoming higher and higher.Scientific cost management is a necessary measure for enterprises to cope with the changes of external situation and grasp the market opportunities for medium and long term development.The integration of industry and finance is a new trend of thought in financial management.Through the deep integration of finance and business,the mode of financial management can be fundamentally changed to improve the efficiency of cost management.The main product of A Company is color coating board.Color coated board product is a kind of industrial product,which is mainly used in the field of home appliances in China at present.But with the saturation of the market and the decline of the home appliance industry,enterprises are faced with the severe situation of unsalable products and compressed profit space.Therefore,it is urgent to carry out scientific cost management.Through the description of the current situation of A Company’s cost management and in-depth investigation,it is concluded that there are many problems in the cost management of A Company: the organization does not adapt to the integrated management of industry and finance,the knowledge and ability of financial personnel is insufficient;Management target deviation,cost management process is unreasonable;Cost accounting control is not in place,cost control is not ideal;Performance appraisal mechanism lags behind and does not reflect the integration of industry and finance index design;Failed to establish effective information system,management accounting tools are not enough.Based on the research content of this thesis and the problems in the cost management of A Company,the following conclusions are drawn: to promote the integration of business and finance,A Company needs to adjust the organizational structure;In accordance with the requirements of the integration of industry and finance,the financial personnel to make up the management of accounting knowledge weaknesses;Into the industry financial integration process construction,the whole process of cost control;Integrated accounting and capital control;Establish an efficient cost management performance appraisal system integrating industry and finance;Promote the construction of the support system of industry and finance integrated management from information and management accounting.In this thesis,the meaning and mode of the integration of industry and finance are theoretically discussed,and the cost management is more deeply thought and studied from the perspective of the integration of industry and finance.By using interdisciplinary thinking and combining the integration of industry and finance with cost management and information technology,the problems in the cost management of A Company are solved,and the original enterprise cost management is improved and optimized.This has strong practical significance.