Research on Management Cost Control Based on Financial Sharing Model

Abstract

At present, with the development of global economic integration, enterprises in the process of growth and development, has been to limit and control costs, operation efficiency, and lack of ability to control factors. In order to develop the enterprise scale, promote cost savings, improve operational efficiency, and improve or problems to restrict the development process to solve the enterprise, stripping and integration gradually the non core business of many enterprises, and gradually the main energy and resources, into the core business, which also makes the financial shared mode came into being. In this new sharing model, many international financial institutions or institutions have set up their service center for Financial Sharing mode. And how to determine the advantages of the financial sharing model, as well as its mature model, for the current stage of enterprise cost control, is tantamount to great practical significance. In this regard, this paper first describes the financial shared enterprise management mode and the traditional mode under different; then based on the conclusion and outstanding research results of previous studies, the cost of enterprise management are defined and classified in detail, the management cost is divided to internal cost and external transaction cost, opportunity cost, agency cost three categories and the characteristics of all kinds of management and cost accounting model are introduced and summarized, according to the constitution of management cost behavior and description, combining with the characteristics of the mode of financial sharing, on the two aspects of management cost accounting in formation and are controlled respectively optimization research. And then it concludes: cost management as an important part of the enterprise comprehensive cost, not only the need for the implementation of financial shared mode, must constantly improve the optimization work, cost control management and constitute the only way that can promote the sustainable development of enterprises in the road steadily.