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现代企业的良好建设发展离不开科学合理成本控制管理策略的实施。财务资金成本控制管理制度的形成和运作,能够保证企业的生产经营活动、组织管理职能始终与企业的长远发展计划保持一致性。但从国内现阶段的企业成本控制管理情况来看,很多企业还没有形成自身的财务管理策略,体现在财务资金成本控制管理意识薄弱、资金成本控制策略制定不当等缺陷和弊端,亟待改进。下文中,笔者将从自身参加企业财务管理工作经验总结出发进行论述,查找分析现代企业在资金成本控制工作中不足,阐述财务管理成本控制体系构建的路径和方法。
The good construction and development of modern enterprises can not be separated from the implementation of scientific and reasonable cost control and management strategies. The formation and operation of the financial capital cost control management system can ensure that the production and business activities of the enterprise and the organization and management functions are always in line with the long-term development plans of the enterprise. However, judging from the current situation of enterprise cost control and management in China, many enterprises have not formed their own financial management strategies, which are manifested in the defects such as the weak awareness of the management and control of financial capital costs and the improper development of capital cost control strategies, which are urgently needed to be improved. In the following, the author will proceed from his own experience in the financial management of enterprises to discuss, find and analyze the shortage of modern enterprises in the control of capital costs, elaborating the path and method of financial management cost control system.