摘要
财务管控中的成本控制,能够提升企业运作资金的效率,提升对于各个管理环节的控制作用,发现企业在财务管控和业务发展中存在的薄弱之处,及时采取高效的补救措施和手段,不断改善企业内部的管理机制,促进企业自身管理能力的强化和提升。因此,财务成本控制作为一个体系化发展的管理过程,需要具有完善的流程以及科学化的具体操作方式,在完善的企业内部控制环境下发挥自身的引导和约束作用。
The cost control in financial management and control can improve the capital operation efficiency of the enterprise,improve the control role of each management link,find the weakness of enterprise in financial management and control and business development,timely take efficient remedial measures and means,so as to continuously improve the internal management mechanism of the enterprise,and promote the strengthening and improvement of the enterprise's own management ability.Therefore,financial cost control as a systematic development of the management process,need to have a perfect process and scientific and specific mode of operation,and play its guiding and restraining role in the perfect enterprise internal control environment.
作者
张金宝
ZHANG Jin-bao(Anhui University of Finance&Economics,Bengbu 233000,China)
出处
《中小企业管理与科技》
2021年第20期98-99,共2页
Management & Technology of SME
关键词
财务管理
成本控制
目标
financial management
cost control
objective