Giving Full Play To The Role Of Financial Management Function In Enterprise Management

1, comprehensive budget management, rational allocation of resources, and coordination of production and operation of all aspects of the relationship.

Comprehensive budget management is an important means of financial management. It covers operating budget, financial budget and capital. It is a method to maximize the allocation of resources and the maximization of the value of the enterprise.

Through making budgets, the enterprises allocate the existing and all resources that are available to them in a reasonable way, make comprehensive balance in the future period, make comprehensive arrangements, and coordinate business relations among all departments and all sectors of the enterprise.

A good grasp of budget management should start from improving the overall economic efficiency of the enterprise, taking the market as the guidance, taking the form of value as the main form, taking the participation of all staff as the guarantee, and accurately planning the future with the core of the financial budget, so as to promote the continuous improvement of the standard and basic work of financial management, and form a strict financial management workflow and effective supervision and restriction mechanism, so as to promote the overall level and work efficiency, so that all work is planned, expenditure is budgeted, the objectives are controlled, and the internal management is refined and perfected.

The tobacco industry has implemented budget management for less than ten years. On the road of raising the level, the tobacco industry has taken a solid step and step by step. It has gained considerable and effective development, and has gained more and more knowledge. Its compilation has become more and more scientific and its management has been more and more meticulous.

In particular, this year, financial management has emphasized the importance of budget management as an important means to strengthen management and improve management level.

This shows that the overall budget management plays an important role in enterprise management. To a certain extent, the level of enterprise budget management determines the level of enterprise management.

2, comprehensively and effectively control, standardize the production and operation activities of enterprises, and achieve the effectiveness of financial control.

The so-called control is to take various effective measures to make the production and business activities of enterprises according to the established decisions and budgets, so as to ensure the realization of the expected goals and effects.

In the process of financial management, control does not mean direct interference in production and business operations, but mainly determines accurately the achievements and effects of various production and business operations, and grasps the difference between actual results and budgets or related indicators, and objectively analyzes the reasons for these differences. The leaders of enterprises or departments concerned take effective measures to control their respective controllable parts.

Control content: it mainly includes the control of Monetary Fund, physical assets, foreign investment, engineering projects, procurement and payment, financing, sales and collection, cost and guarantee.

Control points: first, control the operation of various assets.

The financial department should combine assets management in different parts to monitor assets location and value pfer, so as to maintain liquidity, security and timeliness of assets.

The two is to control the consumption of assets and strengthen cost management.

We must control the tangible loss of assets and control the intangible loss of assets. We should not only reduce the cost of asset value, but also reduce the management cost of assets. We should not only reduce the running cost of assets, but also reduce the use cost of assets.

The three is to focus on the control of capital supervision, to implement strict financial supervision and control system in financial revenue and expenditure, to strengthen internal restraint mechanism, to arrange fund dispatch reasonably, to ensure the capital demand of key projects, and to improve the efficiency of fund utilization.

Control measures: first, carry out cost control and benchmarking work, highlight the strengthening of the analysis and management of controllable costs, through the development of a single cost standard, improve business processes, achieve the cost of quantitative management.

The two is to establish an assessment and incentive mechanism to promote the achievement of management.

The enterprise formulating various internal control systems, putting forward various business objectives and management requirements, can not just stay on the form and surface, just do it, do it or not, and do whatever it takes to get along with it, because there will be pressure, pressure and motivation to have assessment, so as to achieve the purpose of improving executive power.

3, accurate and timely accounting, providing high quality accounting information and decision-making basis for decision makers.

The so-called decision is to determine a most reasonable and effective solution to a specific problem.

Decision making is the most important and fundamental duty of leaders of modern enterprises. This responsibility is unavoidable and unavoidable for any business leader.

When the production technology is relatively backward and the scale of enterprises is relatively small, decisions of enterprises are usually made by the leaders of enterprises based on their own experience.

Under the modern economic conditions, the problems of enterprises are becoming more and more complex. Under such circumstances, we can not act on experience, but we must make use of a large amount of information for analysis, and then find a better way, which is usually called rational decision.

In the age of information technology, it provides strong technical support for accurate and timely accounting information, and it is not necessary to wait until the end of the accounting period to reflect and provide all kinds of information. In particular, with the implementation of the integration of financial services, we can instantly grasp all kinds of business and financial information, and lay a solid foundation for making various management decisions.