【摘要】：伴隨著全球經(jīng)濟(jì)的擴(kuò)展,中小企業(yè)在面臨機(jī)遇的同時(shí)也接受著挑戰(zhàn)。財(cái)務(wù)管理作為企業(yè)管理的重中之重,其作用尤為重要,直接影響著企業(yè)競爭力的大小。精細(xì)化財(cái)務(wù)管理就是把精細(xì)化融入到財(cái)務(wù)管理之中,能隨時(shí)適應(yīng)外部市場的變化。不僅使企業(yè)的財(cái)務(wù)管理更加精和細(xì),還能通過結(jié)合自身情況的管理,使企業(yè)在面對外界變化時(shí)及時(shí)做出調(diào)整。規(guī)范財(cái)務(wù)活動(dòng),提高監(jiān)督能力,確保資金使用效率,通過科學(xué)的管理方法及準(zhǔn)確的財(cái)務(wù)數(shù)據(jù)分析,為企業(yè)各項(xiàng)決策提供可靠依據(jù),使企業(yè)更適合當(dāng)前新形勢環(huán)境下企業(yè)的發(fā)展。本文以科能公司為研究對象,基于精細(xì)化管理理論、財(cái)務(wù)精細(xì)化管理理論、全面預(yù)算管理理論和成本精細(xì)化管理理論。首先對科能公司概況及財(cái)務(wù)管理的現(xiàn)狀進(jìn)行了分析,引出科能公司實(shí)施精細(xì)化財(cái)務(wù)管理的必要性。結(jié)合對科能公司實(shí)地調(diào)查了解其財(cái)務(wù)精細(xì)化管理的方法,重點(diǎn)論述了財(cái)務(wù)精細(xì)化管理的內(nèi)容,通過對全面預(yù)算管理,精細(xì)化成本管理及資金資產(chǎn)管理等具體實(shí)施的管理內(nèi)容的論述發(fā)現(xiàn)其存在的不足;最后結(jié)合企業(yè)財(cái)務(wù)管理的特點(diǎn),提出進(jìn)一步完善財(cái)務(wù)精細(xì)化管理的具體建議措施。本文理論結(jié)合實(shí)踐,具有較為實(shí)際的效用,對科能公司提高企業(yè)管理水平、降低成本、提高經(jīng)濟(jì)效益具有指導(dǎo)性意義;同時(shí)為同類型企業(yè)提供財(cái)務(wù)精細(xì)化管理參考,改變中小型企業(yè)傳統(tǒng)財(cái)務(wù)管理模式。通過細(xì)化企業(yè)各項(xiàng)生產(chǎn)成本、增強(qiáng)企業(yè)的經(jīng)營能力和盈利能力,以精細(xì)化財(cái)務(wù)管理作為企業(yè)管理變革的重要支撐,以科學(xué)的管理方法實(shí)現(xiàn)企業(yè)利潤最大化的目標(biāo)。
[Abstract]:With the expansion of the global economy, small and medium-sized enterprises are facing opportunities as well as challenges. As the most important part of enterprise management, financial management plays a very important role and directly affects the competitiveness of enterprises. Finer financial management is to integrate fineness into financial management and adapt to the changes of external market at any time. It not only makes the financial management of the enterprise more refined and detailed, but also can make the enterprise adjust in time in the face of external changes by combining the management of its own situation. Standardizing financial activities, improving supervision ability, ensuring the efficiency of the use of funds, through scientific management methods and accurate financial data analysis, to provide a reliable basis for enterprises to make decisions, making enterprises more suitable for the development of enterprises under the current new situation. Based on fine management theory, financial fine management theory, comprehensive budget management theory and cost refinement management theory, this paper takes Koneng Company as the research object. Firstly, the general situation and the present situation of financial management are analyzed, and the necessity of implementing finer financial management is introduced. Combined with the field investigation of Koneng Company to understand the methods of its financial fine management, this paper mainly discusses the contents of financial fine management, and through the comprehensive budget management, The detailed management contents such as cost management and capital asset management are discussed, and the shortcomings are found. Finally, some concrete suggestions are put forward to further improve the financial fine management in combination with the characteristics of enterprise financial management. Combining theory with practice, this paper has practical utility, which has instructive significance for improving enterprise management level, reducing cost and improving economic benefit, and providing reference for financial fine management for the same type of enterprise. Change the traditional financial management mode of small and medium enterprises. Through the refinement of the production cost and the enhancement of the management ability and profitability of the enterprise, the fine financial management is regarded as the important support of the enterprise management reform, and the goal of maximizing the profit of the enterprise is realized by the scientific management method.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.92

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