What are the financial management methods?

Question 1: What are the effective financial management methods? 1. Leaders attach importance to accounting. The smooth development of accounting work can not be separated from the great attention and strong support of enterprise leaders. Enterprise leaders should select people with good ideological quality, strong sense of responsibility and high professional level to enrich the financial team and appoint people on their merits. It is necessary to update the concept and establish a new concept that financial management is the core of enterprise management, so that employees, especially enterprise leaders, can understand the importance of financial management and enhance their awareness of financial management. Two, update knowledge, improve the professional quality of accountants, fully adapt to the requirements of modern enterprise management, how to play the role of financial management, the key lies in financial personnel. We must further improve the quality of financial personnel. Financial managers should not only understand accounting, but also be good at financial management, that is, how to give full play to the functions of financial management. Accountants should not only have solid professional knowledge, but also be familiar with the laws, regulations and systems of the country, and have certain ability to observe and predict the social environment (including political factors, economic factors, enterprise factors, etc.). ) and have strong management skills. We should give full play to the role of computers in accounting and financial management, and adopt commercial accounting software to make accounting vouchers more standardized. Timely input and accurate data, the system can automatically generate accounting statements, so as to participate in business decisions with high-quality accounting information. The application of computerized accounting has laid a foundation for the transformation from bookkeeping to management as soon as possible and the leap of financial management quality. Third, highlight fund management and build a fund management system that meets the needs of modern enterprises. Enterprises must establish an orderly fund circulation mechanism. Strengthen the unified management, centralized dispatch and paid use of funds, use funds internally to simulate bank settlement, maintain a reasonable financing structure, moderately manage liabilities, and strive to reduce financing costs and financing risks. The financial sector should overcome the phenomenon of emphasizing commodity credit over capital credit, maintain a good financing reputation, and form a benign situation of borrowing-returning-borrowing. 2. Strengthen the institutional management of funds and maintain the rationalization of the composition of funds. Reasonable capital occupation structure is the premise to ensure the maximum capital efficiency. The financial department uses financial calculation methods to determine the capital structure of the best storage point and reverse the current situation of capital allocation in enterprises. Change the passive situation of the financial department waiting for the return of payment, adopt flexible settlement methods, increase the financial department's control over the operation of funds, and supervise the implementation of the sales responsibility system with the return of payment as the core. Always pay attention to the deviation of capital operation and implement capital structure adjustment in time. 3. Strengthen the management of foreign investment. The waste of funds caused by blind investment is an important reason for inefficient funds. The financial department should collect useful information from outside the enterprise, actively study the market, consciously participate in the calculation and demonstration of enterprise investment projects, strengthen the feasibility study of long-term investment, establish the concept of investment reporting, consider the time value and risk value of money, accurately compare the investment reporting rate and financing cost rate of projects, and pursue the maximization of investment benefits: audit investment projects regularly, increase financial supervision of projects under construction, and track and evaluate the effect of fund use of projects. 4. Strengthen the accumulation of fund compensation. The financial department should monitor the diversion of enterprise funds to prevent excessive diversion to wages and benefits, unproductive investment and so on. Make a reasonable after-tax profit distribution policy, use it as much as possible for enterprises to expand reproduction and promote the self-flow development of enterprises. Fourth, strengthen cost management and control. The cost of an enterprise directly determines the profitability and competitiveness of its products. Controlling costs, saving expenses and reducing material consumption are of great significance to enterprises. The financial department should give full play to its advantage of having a large amount of value information, use the method of quantity, cost and profit analysis, reasonably determine the production and sales volume with the lowest cost and the largest profit, and reduce invalid or inefficient labor; We should change the current practice and control the product cost after it is wasted and only pay attention to cost control in the production process. We should start with product design and demonstration, organically combine technological progress, cost control and economic benefits, eliminate cost waste at the "source" of products, and realize the financial department's prior participation and prior control in cost management. Should focus on the management of procurement costs, sales costs, management costs and other expenses. In purchasing cost management, we should focus on the price, quality structure and inventory of raw and auxiliary materials, carefully study the market and purchasing strategy of raw and auxiliary materials, and purchase according to the principle of shopping around, comparing quality and price, and selecting the best one. Sales cost control focuses on sales expenses, reducing inventory, paying off payment, reducing capital occupation and interest expenses; The control of management expenses focuses on business hospitality and travel expenses, which should be strictly examined and approved ... >>

Question 2: What are the methods of enterprise financial management? The innovation of enterprise financial management refers to the qualitative leap of enterprise financial management after the gradual accumulation of quantity, due to the influence and change of related factors. This alternating evolution process is the inheritance and innovation process of enterprise financial management. So what are the innovative ways of enterprise financial management?

The innovative way of enterprise financial management: changing the concept of enterprise financial management

The rise of knowledge economy makes the main factor of creating enterprise wealth change from material capital to knowledge capital, so enterprise financial management should not only pay attention to material assets and financial capital, but also change its concept:

We should understand the knowledge capital, that is, the source, characteristics, components and manifestations of knowledge capital;

We should recognize knowledge capital, that is, it is a part of the total capital of an enterprise, the close relationship between knowledge capital and the market value and development of the enterprise, and the enterprise wealth that knowledge capital should share;

Enterprises should attach importance to and use knowledge capital, not only to provide corresponding operating assets for knowledge creation and commercialization to develop knowledge capital, but also to make full use of knowledge capital to provide sustained profit growth for enterprises.

The innovative way of enterprise financial management: strengthen training and improve the quality and innovative ability of financial personnel.

Managing the total capital of an enterprise, including knowledge capital, is highly professional, technical, comprehensive and advanced. It is difficult to adapt to the traditional means of managing tangible assets. To improve the adaptability and innovation ability of financial personnel;

Financial personnel should not only have a broad theoretical foundation of economics and accounting, but also have a good foundation of modern mathematics, law and network technology. Faced with the rapid updating of knowledge and the vastness, flexibility and variability of economic and financial activities, they can analyze and formulate corresponding financial management strategies from the perspectives of economy, society, law and technology.

Be able to absorb new knowledge, develop enterprise information, evaluate and analyze the business situation and expand the business scope according to the changing financial environment;

In order to meet the requirements of the development of knowledge economy, according to the innovation trend of international finance and the morphological characteristics of capital, financial engineering should be used to develop financing tools and manage investment and financing risks.

The innovative way of enterprise financial management: actively carry out theoretical research and case study of knowledge capital.

Judging from China's current economic development level, industrial structure and enterprise product structure, although a large number of enterprises will not directly become knowledge-based enterprises in the short term, it will be an obvious trend to increase the proportion of enterprise knowledge capital. How to successfully operate knowledge capital is an important theoretical and practical problem in modern enterprise financial management. There is no mature theory in the world, which is a brand-new thing for China enterprises. Therefore, enterprises must carry out theoretical research and case analysis.

It is necessary to study the constituent elements and market-oriented forms of knowledge capital and seek effective management methods of knowledge capital operation; It is necessary to study the measurement method of intellectual capital, determine its value, and study the securitization form and valuation method of intellectual capital; It is necessary to analyze the cases of knowledge capital operation and summarize the specific operation scheme of enterprise knowledge capital operation.

The innovative way of enterprise financial management: attaching importance to the application of intellectual property law in enterprise financial management

In the traditional enterprise financial management, the operation of tangible assets rarely involves intellectual property law. With intellectual capital gradually becoming the main form of enterprise capital, intellectual property protection is the basic premise of intellectual capital preservation and appreciation. Therefore, the management of intellectual capital and its combination with tangible capital must be combined with intellectual property law to ensure the realization of enterprise financial goals.

The Necessity of Financial Management Innovation in Enterprises

First of all, social and economic development needs the innovation of enterprise financial management. With the development of social economy and the improvement of people's material living standards, people's horizons have been greatly broadened and their spiritual needs have been continuously enhanced. Therefore, the financial management of enterprises should also keep up with the pace of the times, and not be static. In the past, enterprise financial management mainly depended on people to calculate and process, but now microcomputer can play an important role in enterprise financial management. How to use computers to assist enterprise financial management well is also the content of enterprise financial management innovation. In the past, financial management was mainly carried out through the implementation of the national financial system, but now it is necessary to creatively formulate a financial management system suitable for enterprises, give play to the enthusiasm of the masses, and truly realize the democracy and science of financial management, which also requires innovation in financial management of enterprises.

Secondly, the scientific and technological revolution and management revolution need the innovation of enterprise financial management. The future enterprise competition is not only the competition of science and technology, but also the competition of management. New technologies, new products and new processes are constantly being developed and utilized by enterprises. And management is constantly innovating, the old management model is eliminated and the new management model is established. Enterprise >>

Question 3: What does financial management mainly include? Financial management is the management of asset purchase (investment), financing (financing), operating cash flow (working capital) and profit distribution under a certain overall goal.

Western finance is mainly composed of three areas, namely, corporate finance, investment and macro finance. Among them, corporate finance is often translated as "corporate finance" or "enterprise financial management" in China.

Content of financial management

[Edit this paragraph]

1, fund-raising management

2. Investment management

3. Working capital management

4. Profit distribution management

The position of financial management in enterprises

[Edit this paragraph]

1, financial management is based on the objective existence of financial activities and financial relations in the process of enterprise reproduction, and it is an economic management work for enterprises to organize financial activities and deal with financial relations with all aspects.

2. Through the management of capital movement and value form, it permeates all management fields such as enterprise production and operation like blood.

Question 4: What is the management mode of financial management? 5 Financial management manages, controls and supervises enterprise activities in the form of value, which can not only strictly control expenditure and consumption according to the predetermined target, but also supervise whether it is reasonable, legal and effective. Therefore, financial management is the core of enterprise management, the lifeblood of sustainable development and the premise of giving full play to economic benefits. There are six ways to manage money: first, strengthen the construction of financial management team; Second, establish a new concept of budget management for all staff; Third, establish and improve the financial management system; Fourth, constantly optimize the corporate debt structure; 5. Minimize financial risks; Six, improve the enterprise accounting information system.

Question 5: What are the main links of financial management? The basic link of financial management refers to all stages of financial management, including

(1) financial forecast. Based on the historical data of financial activities and considering the realistic requirements and conditions, it scientifically predicts and calculates the future financial activities and financial achievements of enterprises. It is not only the connection point of two management cycles, but also the necessary premise of financial planning.

(2) financial planning. It is to use scientific technical means and mathematical methods to comprehensively balance objectives, formulate major planning indicators, formulate measures to increase production and save money, and coordinate various planning indicators. It is a necessary link to realize enterprise goals and guarantee measures.

(3) Financial control. In the process of production and business activities, based on the planned tasks and various quotas, the income, expenditure, occupation and consumption of funds are calculated and audited daily, so as to achieve the planned indicators and improve economic benefits. It is an effective means to carry out the planned tasks and ensure the implementation of the plan.

(4) Financial analysis. Based on accounting data, it investigates the process and results of enterprise financial activities, evaluates the completion of the plan, analyzes the factors affecting the implementation of the plan, taps the potential of the enterprise and puts forward improvement measures.

(5) financial inspection. It is based on accounting data to check the rationality, legality and effectiveness of economic activities and financial revenues and expenditures of enterprises. It is the main means to realize financial supervision.

These management links cooperate with each other and are closely linked, forming a circular process of financial management and forming a complete financial management work system.

-

Not afraid of malicious use of brush points

Insist on the pursuit of truth and true knowledge

Question 6: How to manage the sources of funds? What kinds of funds can be divided into equity financing, debt financing and mixed financing?

Equity financing mainly includes absorbing foreign capital and stock funds.

Debt financing mainly includes bank loans and issuing bonds.

Question 7: What does financial management include: ① fund-raising management.

② Investment management

③ Profit (dividend) distribution management

⑤ Cost management

* * * contains four functional modules:

◆ Voucher processing: voucher filling, voucher review, bookkeeping, account summary, voucher inquiry, voucher printing, common abstracts and common vouchers;

◆ Account book management general ledger, account balance table, subsidiary ledger, chronological ledger, multi-column ledger, journal, daily report and account book printing;

◆ Report processing balance sheet, income statement, cash flow statement and user-defined report;

◆ Final processing of transfer definition, transfer generation, trial balance and month-end closing;

The specific book is clearer. It is simple. You'd better read this book carefully.

Question 8: What does the financial management major include? According to my experience, there is little difference between financial management and accounting in general schools. Perhaps accounting pays more attention to accounting practice, and financial management pays more attention to management accounting and financial analysis. Some basic disciplines should be covered by both majors.

There is no problem in studying financial management, and it is no problem to apply for a CPA. All courses taken by a CPA should be taken part in the study. However, compared with accounting, financial management has more theoretical things and more knowledge in investment analysis, financial analysis and planning. The content is deep and it is not difficult to get started, but it is not easy to really apply these contents to practice. So I think if you want to work in accounting after graduation, you can choose accounting, and if you want to continue your studies, you can choose financial management, because personally, four years of undergraduate course is not enough to learn and understand all the contents of financial management, especially to apply it to practical work. Of course, in fact, if you choose the major of financial management and want to engage in accounting work at work, there is no problem, that is, you are afraid that some enterprises do not really understand the content of this major, and when recruiting people engaged in accounting work, they will choose accounting as the first choice.

Personal opinion, for reference only.

The following is an introduction to the financial management major of a school, for your reference:

Business training objectives: This major trains senior business administration professionals with knowledge and ability in management, economy, law, financial management and finance, who can engage in finance, financial management, teaching and scientific research in industrial and commercial enterprises and institutions and * * * departments.

Business training requirements: Students in this major mainly study the basic theory and knowledge of financial management, receive basic training in financial management methods and skills, and have the basic ability to analyze and solve financial problems.

Graduates should have the following knowledge and abilities:

1. Master the basic theories and knowledge of management, economics and finance;

2. Master the qualitative and quantitative analysis methods of finance and financial management;

3. Have strong language expression ability, interpersonal communication ability, information acquisition ability and basic ability to analyze and solve practical problems in finance and financial management;

4 familiar with China's fiscal and financial management principles, policies and regulations;

5. Understand the theoretical frontier and development trend of this discipline;

6. Master the basic methods of literature retrieval and information query, and have certain scientific research and practical work ability.

Main subjects: economics, business administration.

Main courses: management, microeconomics, macroeconomics, management information system, statistics, accounting, financial management, marketing, economic law, intermediate financial management, advanced financial management, commercial bank management, etc.

Main practical teaching links: including computer simulation, teaching practice, etc.

I hope I can solve your problem.

Question 9: What are the financial budgeting methods? 1. Fixed budget and flexible budget fixed budget, also known as static budget, are budgeting methods that fix the business volume of an enterprise at a certain expected level during the budget period and determine the estimated amount of other projects on this basis. Flexible budget is symmetrical with a fixed budget, and the key is to divide all costs into variable costs and fixed costs. The main difference between the fixed budget and flexible budget is that the fixed budget is prepared for a specific business volume, while flexible budget is prepared for a series of possible expected business volume levels. 2. Incremental budget and zero-based incremental budget refer to the budget preparation method of adjusting the original related cost items on the basis of the base period cost level, combined with the business volume level and related measures to reduce costs during the budget period. Zero-based budget, or zero-based budget, refers to the study and analysis of the necessity, rationality and comprehensive balance of all budget expenses to determine the budget expenses, regardless of their past situation. The difference between incremental budget and zero-based budget: incremental budget is based on the cost level of the base period, and zero-based budget is everything from scratch. Three. Regular budget and rolling budget regular budget refer to various budgets compiled according to the fiscal year. Rolling budget, also known as perpetual budget, is mainly characterized by not linking the budget period with the fiscal year, but keeping it for twelve months. Every past month, according to the new situation, the budget for the next few months will be adjusted and revised, and the budget for the next month will be supplemented on the basis of the original budget, and the future business activities will be continuously planned in the form of budget. The difference between regular budget and rolling budget: generally, the Yuanbao budget is prepared on a regular basis based on the accounting year. The rolling budget does not relate the budget period to the fiscal year, but continuously rolls backwards 12 months.

Question 10: Who knows what backward financial management methods are? Giving some specific 10 points (1) is inefficient in the use of funds and lacks binding force in budget implementation.

There is often a big gap between the budget and actual expenditure of administrative institutions. The main reasons can be summed up in three aspects: lax control of basic expenditure, high unit conference fees, entertainment fees and vehicle maintenance fees, eating and drinking of public funds and high-grade consumption of public funds occur from time to time; In order to make up for the shortage of daily basic expenditure, special fund expenditure and basic expenditure are often unclear, and earmarking is not implemented; In the use of special funds, the unit does not pursue social benefits, pays more attention to funding than management, and does not strictly review the actual use of project funds according to the budget; The financial department's management of basic funds and project funds is ex post accounting, which only stays on the surface, ignoring the supervision of fund abuse and not really implementing the evaluation and assessment of fund use efficiency.

(B) improper accounting, weakening the function of financial management.

Most of the financial management of administrative institutions is only implemented in accounting, ignoring the role of management accounting, which is embodied in the following aspects: accounting only takes revenue and expenditure as the main content, without cost accounting, and it is impossible to analyze the benefits of projects and the benefits of fund use; Failure to classify basic capital expenditure and different project expenditures is not conducive to project analysis, and capital expenditure is not collected by different subjects in the project, which is not conducive to project fund management and overall control; In the process of accounting, the setting of accounting subjects is inconsistent with the classification and budget subjects, which brings some trouble to the formulation of final accounts and the unified management and control of funds in the later period.

(C) the financial system is not perfect

The imperfect financial system is mainly manifested in the following aspects: the control of special funds is not strict, the use of corresponding funds is not specified in advance, almost all expenditures are listed as project expenses, and the allocation of project funds is also vague and uncertain. The random distribution ratio ultimately affects the rigidity of the budget and provides an opportunity for misappropriation of funds; Improper management of current accounts, no corresponding management system, prepayment of payment in advance, untimely settlement of collection, easy to form bad debts or debt disputes due to unclear responsibilities; Unclear division of functions leads to irregular part-time work, which provides opportunities for the abuse of funds; The internal audit system is not perfect. According to the relevant provisions of the financial system, the expenditure of project funds needs to be approved before auditing. However, due to the imperfect system, many units only conduct post-audit without prior approval, which may lead to improper use of funds; The bill management system is not standardized, mainly including the purchase and use of bills that do not meet the relevant regulations, which brings some trouble to management.