风险管理视角下管理会计在中小饲料企业融资管理中的应用研究

Research on the application of management accounting in financing management of small and medium-sized feed enterprises from the perspective of risk management

现代企业经营中融资管理对企业的生存与发展至关重要。中小饲料企业因资金渠道有限及市场波动性大,面临着高融资风险,高效的融资支持对中小饲料企业来说不仅是日常运营的保障,也是保持市场竞争力的关键。但现有研究多集中于大型企业,对饲料行业中小企业的融资管理探讨不足。本文旨在填补这一研究空白,从风险管理视角,探讨管理会计在中小饲料企业融资管理中的应用。通过结合风险管理理论与管理会计方法,阐述了管理会计帮助企业优化融资结构,提高资金使用效率,降低融资成本,增强市场变动应对能力,研究成果为中小饲料企业提供切实可行的融资管理策略。

Financing management in modern enterprise management is very important to the survival and development of enterprises.Small and medium-sized feed enterprises due to limited capital channels and market volatility,facing high financing risks,efficient financing support for small and medium-sized feed enterprises is not only the guarantee of daily operations,but also the key to maintain market competitiveness.However,most of the existing studies focus on large enterprises,and the financing management of small and medium-sized enterprises in the feed industry is insufficient.This paper aims to fill this research gap,and discusses the application of management accounting in financing management of small and medium-sized feed enterprises from the perspective of risk management.By combining risk management theory and management accounting method,this paper expounds the role of management accounting in helping enterprises optimize financing structure,improve the efficiency of capital use,reduce financing costs,and enhance the ability to cope with market changes.The research results provide practical financing management strategies for small and medium-sized feed enterprises.