# Refinement Economic Management Method Based on Management Accounting

Authors: Xi Lun; Tian Wang; Mi Zhang; Yining Wang
Journal: Discrete Dynamics in Nature and Society
 (2022)

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## Abstract

The economic strength of a country is the external manifestation of its comprehensive national strength. In order to increase a country’s international influence, it must strengthen its own economic development. China’s economy is in a period of rapid development. At this stage, enterprise development is an important factor in promoting steady economic growth. However, economic management plays an important role in the development of an enterprise. Therefore, how to use effective economic management methods to promote the development of enterprises is very important. This method helps to enhance the competitiveness of enterprises and improve the economic efficiency of enterprises. This approach needs to get people’s attention. For productive enterprises, the biggest problem is that the economic benefits are not up to expectations. In addition, spending costs are always well over budget. In fact, this has a lot to do with business management. Before the market, economic system was reformed. The comprehensive management of productive enterprises is mostly extensive management. This makes the economic costs of certain links and details out of control. Therefore, effective management of the economy of a productive enterprise is critical. Although productive enterprises cannot be said to be highly profitable, their economic benefits are at least achievable. For productive enterprises, the most effective management method for the economy is refined management. This article starts from the perspective of improving the speed of enterprise development. Specifically, the starting point is to promote the improvement of the country’s comprehensive national strength. The article analyzes the inherent relationship between economic management and enterprise development, hoping it can provide positive help for China’s social and economic progress.


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## Body

## 1. Introduction

While economic management promotes the development of enterprises, it also imposes certain constraints on enterprises. This restriction can ensure that the development of enterprises will not be out of people’s control and that the company will move forward steadily in accordance with the wishes of the managers. When managers manage enterprises, using effective economic management methods can help enterprises to become standardized. The management of assets by the financial department is only one stage. This is not enough for the entire life cycle of an asset. Such an asset management model can easily lead to the separation of the asset management mechanism from reality in modern enterprise management. The standardized management of enterprises can promote the better development of enterprises. Standardized management can make employees have higher work enthusiasm and improve the competitiveness of enterprises. When an enterprise faces difficulties in the operation process, standardized management can help the enterprise improve its ability to deal with risks. Therefore, managers should pay attention to the use of economic management tools. Managers need to work hard to bring the enterprise closer to standardization and promote the rapid and stable development of enterprises [1–3]. Every company wants to grow in the market. It must have a sound management system. Therefore, these tasks are also an important guarantee for the refined management of enterprises.Effective economic management is helpful to the systematic development of enterprise management. In China’s current enterprise development process, the systematization of enterprise management is an important basis for establishing an enterprise economic management system. At the same time, it is also an important basis for realizing the refined management of enterprises. Refinement management means that enterprise managers use effective methods to manage the marketing process of enterprise products [4–7], help enhance the influence of enterprise products, and improve the competitiveness of enterprises. However, this management method is also based on the systematic management of enterprises. An effective method specifically meets the requirements of the demander and then develops it. This method highlights the scientific nature of enterprise management. Specifically, it has become an important means to improve the efficiency and competitiveness of enterprises. Under the pressure of competition for a long time, it is difficult for enterprises to develop a virtuous circle. Business-to-business communication is also more difficult. However, with efficient economic management, a certain competitive consensus has been reached among peer companies. The lack of sufficient attention to asset management has led to the emergence of fixed asset management loopholes. It affects the effective implementation of refined management of corporate financial accounting. Businesses can improve their relationship with each other. Businesses are managed by applying similar economic management methods. Then an effective link is formed between enterprises in order to strengthen the internal connection between enterprises and promote the effective development of market competition [8–11].In addition, economic management can provide effective reference conditions for business operation. There are many similarities between different management models, all of which are to maximize the interests of the enterprise. In addition, the implementation of economic management within the enterprise can meet the inner needs of employees. At the same time, it can also stimulate consumers to consume. It has become an important means to ensure the efficiency of enterprises. Companies will use high salaries, awards, punishments, and other means to stimulate employees’ enthusiasm for work. In order to achieve the purpose of accelerating the development of enterprises, integrating employee compensation with corporate benefits can strengthen the internal management of enterprises. Thereby, it plays an important role in the future development and efficiency of the enterprise [12–15]. We want to strengthen the development of enterprises; effective competition is an important safeguard measure. Human development is inseparable from competition, and survival of the fittest is the foundation of social progress. Therefore, in order to promote the rapid development of enterprises and help them grow effectively, it is necessary to formulate reasonable competition strategy standards for enterprises. Competitive strategies among enterprises are characterized by refinement and they are often manifested in their own competitive advantages and competitive direction. We need to ensure that the business remains in an effective strategic direction and further develop its own advantages [16–19].It is necessary to strengthen the economic management and personnel training of enterprises, as well as the construction of their own strategic teams, and cultivate elite talents and make the enterprise system closer to refinement. It has become an important means to promote the rapid growth of enterprises [20–24]. In addition, in order to achieve refined management, we must rely on high-quality economic management. However, refined management is also an important development direction of enterprise economic management. There is a necessary internal connection between the two. At the same time, this behavior is also the basic condition to ensure the healthy development of enterprises [25–28]. China’s economy has achieved rapid development in recent years. Many companies are also expanding their business scale. China’s achievements in many aspects are also very remarkable. However, there are still some problems in the economic management of enterprises. This is an important situation facing Chinese companies. This should get people’s attention. Many business managers have not received systematic economic education, leading to insufficient understanding of economic management [29, 30]. At the same time, their awareness of economic management is weak, and they are blind in the face of important decisions. Managers’ own management ideas are not novel and avant-garde. This also limits the development and growth of the business. In the process of development, some enterprises only focus on market expansion and business volume improvement. Business managers also ignore the importance of economic management activities, although, in this way, enterprises will get many economic returns in a short period. However, this has a negative impact on their long-term development. The research framework of this paper is shown in Figure 1.Figure 1
The overall framework of enterprise economic management system.


## 2. The Importance of Economic Management

### 2.1. Contribution to the Systematization of Enterprise Management

When an enterprise faces development risks, managers will use the most conservative methods to avoid its losses as much as possible. However, choosing a conservative method is an important means to test the economic ability of enterprise managers. Enterprises rely excessively on payment centers for asset management. The enterprise does not register the fixed assets, nor does it assign a special person to be responsible for the daily inventory. Therefore, these assets will be quietly lost in the course of business operation. Therefore, this will lead to a very serious financial management accident. For corporate financial users and decision leaders, their daily concern is the operation of corporate funds. At the same time, it is also a problem that managers have been studying. In turn, it is necessary scientifically to use economic management methods to strengthen the management of enterprises. In addition, they can improve the ability of enterprises to deal with risks so as to control the development direction of the enterprise. Therefore, the internal economic management of the enterprise needs to take into account its own development needs and the external market environment. Enterprises must continuously accumulate their own economic management experience in the process of development. Enterprises need to rationally innovate economic management plans according to their own actual conditions. Enterprises need to build a management system that serves their own business requirements. The model research framework is shown in Figure2.Figure 2
The main path of applying the accounting system to enterprise management.Refinement management refers to every link related to economic and financial affairs in the production and operation of an enterprise. Small details of the business are under strict monitoring. Through the standardized operation of relevant systems, the relevant work was made more standard and efficient. This paper mainly analyzes the economic management methods of small- and medium-sized enterprises.


### 2.2. The Internal Connection between Enterprises and Enterprises

The economic management system should be consistent with the actual development of small- and medium-sized enterprises. There will be no contradiction in the comprehensive management system of the enterprise. After all, both serve to achieve the economic goals of the enterprise. In the refined management of the economy and finance of small- and medium-sized enterprises, the frequency of property inventory must increase. In addition, business management time is irregular. This will serve as a restraining warning to those involved in financial contact. Under the background of the information age, the refined management of financial accounting of enterprises must have a high level of information. This is also an important guarantee for giving full play to the advantages of refined financial management. In the construction of financial management information, the implementation progress of most enterprises is not ideal. In addition, this can also detect financial flow problems in time, thereby minimizing losses. In addition, doing so can find those involved as quickly as possible. It takes legal measures to punish them. Regardless of the size of the financial work incident, the financial department as well as the audit department must carefully check. Then, the situation and whereabouts of capital flows can be mastered as a whole. On this basis, leaders can also know the thin links of production and operation and then take effective measures to improve the economic benefits of this link.


### 2.3. The Relationship between Economic Management and Enterprise Development

Leaders of SMEs tend to take an arbitrary approach when making economic decisions. In the formulation of enterprise development goals and the implementation of relevant measures, the opinions of managers and grass roots personnel will not be easily listened. The decision-making of leaders is sometimes biased, so it is necessary to establish a humanized economic decision-making system. In this way, managers and grass roots personnel are given more rights to express their suggestions and opinions. The decision-making after brainstorming can be more conducive to avoid enterprise development risks. Finally, enterprises need to combine the efforts of all parties to achieve their own strategic goals of development. The main influencing factors of sports performance and training process are shown in Figure3.Figure 3
The analysis of the overall characteristics of the enterprise’s refined economic management model.


## 2.1. Contribution to the Systematization of Enterprise Management

When an enterprise faces development risks, managers will use the most conservative methods to avoid its losses as much as possible. However, choosing a conservative method is an important means to test the economic ability of enterprise managers. Enterprises rely excessively on payment centers for asset management. The enterprise does not register the fixed assets, nor does it assign a special person to be responsible for the daily inventory. Therefore, these assets will be quietly lost in the course of business operation. Therefore, this will lead to a very serious financial management accident. For corporate financial users and decision leaders, their daily concern is the operation of corporate funds. At the same time, it is also a problem that managers have been studying. In turn, it is necessary scientifically to use economic management methods to strengthen the management of enterprises. In addition, they can improve the ability of enterprises to deal with risks so as to control the development direction of the enterprise. Therefore, the internal economic management of the enterprise needs to take into account its own development needs and the external market environment. Enterprises must continuously accumulate their own economic management experience in the process of development. Enterprises need to rationally innovate economic management plans according to their own actual conditions. Enterprises need to build a management system that serves their own business requirements. The model research framework is shown in Figure2.Figure 2
The main path of applying the accounting system to enterprise management.Refinement management refers to every link related to economic and financial affairs in the production and operation of an enterprise. Small details of the business are under strict monitoring. Through the standardized operation of relevant systems, the relevant work was made more standard and efficient. This paper mainly analyzes the economic management methods of small- and medium-sized enterprises.


## 2.2. The Internal Connection between Enterprises and Enterprises

The economic management system should be consistent with the actual development of small- and medium-sized enterprises. There will be no contradiction in the comprehensive management system of the enterprise. After all, both serve to achieve the economic goals of the enterprise. In the refined management of the economy and finance of small- and medium-sized enterprises, the frequency of property inventory must increase. In addition, business management time is irregular. This will serve as a restraining warning to those involved in financial contact. Under the background of the information age, the refined management of financial accounting of enterprises must have a high level of information. This is also an important guarantee for giving full play to the advantages of refined financial management. In the construction of financial management information, the implementation progress of most enterprises is not ideal. In addition, this can also detect financial flow problems in time, thereby minimizing losses. In addition, doing so can find those involved as quickly as possible. It takes legal measures to punish them. Regardless of the size of the financial work incident, the financial department as well as the audit department must carefully check. Then, the situation and whereabouts of capital flows can be mastered as a whole. On this basis, leaders can also know the thin links of production and operation and then take effective measures to improve the economic benefits of this link.


## 2.3. The Relationship between Economic Management and Enterprise Development

Leaders of SMEs tend to take an arbitrary approach when making economic decisions. In the formulation of enterprise development goals and the implementation of relevant measures, the opinions of managers and grass roots personnel will not be easily listened. The decision-making of leaders is sometimes biased, so it is necessary to establish a humanized economic decision-making system. In this way, managers and grass roots personnel are given more rights to express their suggestions and opinions. The decision-making after brainstorming can be more conducive to avoid enterprise development risks. Finally, enterprises need to combine the efforts of all parties to achieve their own strategic goals of development. The main influencing factors of sports performance and training process are shown in Figure3.Figure 3
The analysis of the overall characteristics of the enterprise’s refined economic management model.


## 3. Small- and Medium-Sized Enterprise Economic Management System

The democratized decision-making system knowledge is relatively reasonable voice. The real decision-making power is still in the hands of leaders. Leaders hold high positions of power and take democratic decision-making as surface work for their own benefit. However, in actual operation, dictatorship is implemented. At this time, enterprises need to establish a power restriction system. A special supervisory department restricts the rights of leaders so that the decision-making measures after brainstorming can be implemented. The management system is made to run through the work of each department. A person or a department should not be overpowered. This is also an important measure to ensure the refined economic management of small- and medium-sized enterprises.


### 3.1. Economic Management Maximizes Enterprise Benefits

SMEs need to have funds managed efficiently. First, every dollar needs to be worthwhile. That is, the use of value should be maximized. This can bring more profits. Thus, no time is wasted. Therefore, it is necessary to establish a management system for the use of funds according to the requirements for the use of funds. The specific performance is that when the company opens an account, the choice of bank and the handling of related business must be reported. Although some enterprises are fully prepared for hardware, the information technology level limited to financial managers is extremely limited, and the advantages of information cannot be fully utilized. The financial information of some enterprises is only the information of some functions. All leaders of the enterprise need to punish those who violate the law. The use of funds by enterprises is subject to strict audits. At the very beginning of the execution process, stakeholders develop detailed plans for financial activities. This plan makes it a reference standard for the use of funds. Leaders’ private accounts should not be linked to company accounts. In order to avoid the confusion of property flow and make financial use reasonable and legal, full-cost refined management in small- and medium-sized enterprises is applied. It can integrate human, material, and financial resources into one and categorize them. In order to ensure that small- and medium-sized enterprises can meet the market development trend, in the process of application, due to the low management awareness of some managers, they did not manage the cost. Therefore, in order to improve this situation, the operation process needs to be improved. Further, a refined information management system is built, ensuring that the economy of small- and medium-sized enterprises can be reasonably managed. Model analysis results are shown in Figure4.Figure 4
The application effect of enterprise refined economic management model.In the economic management of small- and medium-sized enterprises, there is a problem that the awareness of cost refinement management is not strong. Specifically, it can be understood from the two following aspects: First, SMEs are divided into two types: public SMEs and private SMEs. Individuals mainly run private SMEs. Public SMEs are mainly supported by the state and every year the government allocates money to them. However, this category of SMEs lacks capital management awareness. Even some enterprises often have the problem of overbudget. For example, common financial information sharing is far from meeting the actual needs of refined management. The degree of information development of financial data collection, sorting, analysis, sharing, mining, and so forth has a profound impact on the level of refined financial management of enterprises. This will have a certain impact on the sustainable development of small- and medium-sized enterprises. Second, the external environment and internal operation of small- and medium-sized enterprises have an impact on the economic management of enterprises. Due to the low professional ability of relevant personnel, it is difficult to apply scientific methods for management. Even it is difficult for the enterprise to meet the needs of the initial budget, which increases the cost of the enterprise. In turn, it has a certain impact on the development of small- and medium-sized enterprises. Model analysis results are shown in Figure5.Figure 5
The application effect of enterprise refined economic management model.There is a problem of imperfect management methods in the refined management of all costs in the economic management of small- and medium-sized enterprises. Specifically, it can be understood from the two following aspects: First, most small- and medium-sized enterprises conduct accounting work after cost expenditure. Employees need to organize and escalate invoices in order to ensure the stable operation of the relevant financial management work of the enterprise. However, in this process, some financial personnel have low awareness of cost management.The function of forgetting gate is to determine the part discarded from the input informationht−1 and xt and output a value between 0 and 1. The larger the value is, the more information is retained. The output of forgetting gate is calculated as follows:(1)ft=σWf·ht−1,xt+bf,(2)it=σWi·ht−1,xt+bi,(3)Ct′=tanhWC·ht−1,xt+bC.Suppose that the index evaluation set is represented byA, rj is represented by the membership degree vector, and the data set is represented as(4)rj=rj1,rj2,rj3,rj4,rj5.In the above formula,rj represents the membership degree vector corresponding to the index evaluation set A. Assume that(5)B=B1,B2,B3,B4,B5.Self-organizing process adaptively forms the first-level intermediate model:(6)zk=fkvi,vj,i,=1,2,…,6.These people are difficult to manage according to plan. There are even problems such as unsatisfactory bill reconciliation. Second, when conducting financial management of small- and medium-sized enterprises, the financial departments of some small- and medium-sized enterprises do not have high awareness of supervision. These personnel have not formulated a sound management plan, and it is difficult to exert the significance of refined management. Model analysis results are shown in Figure6.Figure 6
The model analysis of enterprise refinement financial management.


### 3.2. Problems Existing in Current Enterprise Economic Management

In the application of full-cost refined management in the economic management of small- and medium-sized enterprises, it is necessary to improve the awareness of cost management. Specifically, it can be understand from the two following aspects: First, cost management has a certain impact on enterprise development. In order to ensure the stable operation of small- and medium-sized enterprises, it is necessary to carry out employee training. Then the relevant knowledge can be fully grasped and managed scientifically and effectively. Combined with practice, major enterprises have achieved effective and refined management in financial accounting work. The strict implementation of comprehensive budget management is an indispensable and important measure. For example, managers can hire economic management experts to teach them knowledge such as expense management and financial reconciliation and form the cost of refined management capabilities to ensure the stable operation of relevant financial management work. Second, due to the continuous updating of the knowledge of cost meticulous management, in order to promote the stable economic development of small- and medium-sized enterprises, enterprises need to arrange financial personnel to enter colleges and universities to study relevant content. Therefore, financial personnel can fully understand the relevant knowledge and work flow of refined financial management.Consider that we have a set of subjectsN=i=1,2,…,n. S is a subset of N, which represents the cooperative alliance that may be formed between the subjects and is the characteristic function of forming the cooperative alliance, representing the benefits obtained through the cooperative alliance.(7)Vϕi=0,VS1∪S2≥VS1+VS2,S1∩S2=ϕi,(8)ϕi=∑WSVS−VS/i,(9)WS=n−S!S−1!n!.Further, it lays a good foundation for the financial development of small- and medium-sized enterprises. In addition, refined cost management can reduce unnecessary financial expenditures of various departments and help small- and medium-sized enterprises reduce operating costs in order to improve the economic benefits of small- and medium-sized enterprises and promote their further development. Model analysis results are shown in Figure7.Figure 7
The main influencing factors of financial refinement management are sorted out.The full-cost refined management method is applied in the economic management of small- and medium-sized enterprises. There is a need to build a refined information management system. It can be understood from the two following aspects: First, enterprise financial management workload is large, and there are many types of data when the company conducts financial management work.The constraint conditions are as follows:(10)fxi,ω−yi≤ξi+0,0=1,2,…,10,(11)yi−fxi,ω−≤ξi+0,i=1,2,…,10,(12)ξi,ξi∗≥0,i=1,2,…1.There is a need to manage the existing financial projects and manage the market environment and then promote the stable economic development of small- and medium-sized enterprises. For example, when building a refined information management system, in order to improve the efficiency of data analysis, it is necessary to design an automatic classification system. Furthermore, to install a monitoring system in it, the enterprise needs to know the operation of the information system in time and then play the significance of financial management. Second, for the enterprise to improve the efficiency of financial work processing and to play the significance of full-cost refinement, it needs professionals to sort out the operation of each financial department before the system is built and build the system. First, corporate accounting staff comprehensively manage various financial activities in production and operation. Enterprises must fully understand the actual situation of the unit and sort out the flow of funds inside and outside the enterprise. Enterprises need to integrate nonfinancial resources and sort out the daily production and operation process and ensure that data can be processed in depth and the stable operation of small- and medium-sized enterprises needs to be promoted. In addition, the operation of the refined information management system will be affected by the outside world. In order to ensure stable operation, professional technicians need to arrange for operation and maintenance management. A refined information management system can exert application advantages in small- and medium-sized enterprises. Model analysis results are shown in Figure8.Figure 8
The relationship between economic management and enterprise development.The refined economic management model is built in SMEs. There is a need to build a cost management team. First, the professional ability of cost management personnel has a certain relationship with the quality of economic management. However, when building a management team, managers need to apply assessment methods to select employees with strong professional abilities. They are regularly trained so that they can drive the further development of SMEs. For example, managers can hire economic management experts to train management teams. The security system can improve data collation, market environment analysis, and other capabilities and guarantee the stable operation of the full-cost refined economic management work. In addition, enterprises need to avoid employee work attitude problems through various forms. Second, in various stages of budget execution, accounting staff must compare budget indicators with actual data in a timely manner. When the enterprise finds that the latter exceeds the reasonable range of the index, it should carry out corresponding control, thereby laying a solid foundation for ensuring the realization of corporate budget goals. To avoid the problem of underemphasizing training, it is necessary to conduct assessment work after training and eliminate employees with insufficient professional ability and then achieve the purpose of building a professional cost management team. In order to improve the efficiency of cost management, managers are required to supervise employees in cost accounting and ensure that all parts of the funds can be allocated reasonably. In addition, in order to improve the accuracy of cost management, the cost collection and allocation method can be applied for inspection. This in turn enables SME managers to understand the economic management situation. Model analysis results are shown in Figure9.Figure 9
The results of small- and medium-sized enterprise economic management system.


### 3.3. Economic Management Should Meet the Needs of Enterprise Development

In order to make full-cost refined management take advantage of economic management, it is necessary to improve the operation process. First, economic management work has a certain relationship with drugs. In order to avoid drug quality problems, it is necessary to organize the operation process according to relevant standards. If an enterprise wants to implement the refined management of financial accounting, it must pay full attention to the supervision system of the enterprise. In addition, a special supervision team is established to be responsible for the implementation of the system. For example, in the management of fixed assets, a corresponding management ledger must be established to standardize the change process of assets. In addition, the logistics are managed and controlled to improve the operational stability of small- and medium-sized enterprises. In addition, because the equipment is prone to problems when it is running and circulating, in order to protect the economic benefits of small- and medium-sized enterprises from being affected, it is necessary to apply a refined management model. Management of drugs and equipment is separated to promote the stable operation of small- and medium-sized enterprises. Second, when building operational processes, companies need to exert their economic control capabilities. It needs to classify and design according to the needs of refined management and improve the rationality of capital circulation and ensure the stable development of the economic structure of small- and medium-sized enterprises. Model analysis results are shown in Figure10.Figure 10
The results of economic management maximizing enterprise benefits.Refinement management is to implement management measures into every link of economic activities. This ensures that all funds are effectively utilized and managed. Therefore, when managing the corporate economy, it is necessary to focus on relatively large-scale financial activities. At the same time, it is necessary to implement the basic management of financial activities. Thus, the large and small capital of coal enterprises will not be lost at will. The development space of refined economic management methods has expanded. Model analysis results are shown in Figure11.Figure 11
Refined economic management results for small- and medium-sized enterprises.


### 3.4. Refined Economic Management Methods for Small- and Medium-Sized Enterprises

Small- and medium-sized enterprises belong to high-yield production, but there are also many places for capital expenditure. Therefore, the financial activities of SMEs are very frequent and concentrated. Financial risks can easily arise in this process, making it impossible for SMEs to manage the economy effectively. Asset changes can be carried out after completing the approval procedures. At the same time, a record of changes is made and they are reported to the archives. Enterprises need to control the refined management level of assets. Therefore, the refined management should be divided into two parts and different parts should be managed separately. These two parts are income and expenses. Leaders need to have real-time control over financial information and create a plan for income and expenses. In addition, several parties do financial management. These parties shall supervise and review one another and make where each financial transaction is going clear. For the key financial contents such as chapters, different personnel should also take care of them. In this way, the property of the enterprise will not be lost due to the movement of internal personnel.Regular economic analysis is an important part of a refined economic management approach. All financial activities can be only accounted for by economic analysis. In addition, the corresponding accountability system should improve according to the actual situation of enterprise development, loss of business assets should be avoided, and the maintenance of fixed assets should be strengthened. This makes financial flows clear at a glance. The financial income and expenditure status and production and operation status are all directly visible. Leaders can conduct research on links with more financial expenditures. Leaders need to consider whether equipment costs are too high. They can then take improvement measures. You can also think about lower-income areas. Leaders need to further find the crux of the problem. Economic analysis can also directly reflect the overall operating conditions of the enterprise and then take new management measures.


## 3.1. Economic Management Maximizes Enterprise Benefits

SMEs need to have funds managed efficiently. First, every dollar needs to be worthwhile. That is, the use of value should be maximized. This can bring more profits. Thus, no time is wasted. Therefore, it is necessary to establish a management system for the use of funds according to the requirements for the use of funds. The specific performance is that when the company opens an account, the choice of bank and the handling of related business must be reported. Although some enterprises are fully prepared for hardware, the information technology level limited to financial managers is extremely limited, and the advantages of information cannot be fully utilized. The financial information of some enterprises is only the information of some functions. All leaders of the enterprise need to punish those who violate the law. The use of funds by enterprises is subject to strict audits. At the very beginning of the execution process, stakeholders develop detailed plans for financial activities. This plan makes it a reference standard for the use of funds. Leaders’ private accounts should not be linked to company accounts. In order to avoid the confusion of property flow and make financial use reasonable and legal, full-cost refined management in small- and medium-sized enterprises is applied. It can integrate human, material, and financial resources into one and categorize them. In order to ensure that small- and medium-sized enterprises can meet the market development trend, in the process of application, due to the low management awareness of some managers, they did not manage the cost. Therefore, in order to improve this situation, the operation process needs to be improved. Further, a refined information management system is built, ensuring that the economy of small- and medium-sized enterprises can be reasonably managed. Model analysis results are shown in Figure4.Figure 4
The application effect of enterprise refined economic management model.In the economic management of small- and medium-sized enterprises, there is a problem that the awareness of cost refinement management is not strong. Specifically, it can be understood from the two following aspects: First, SMEs are divided into two types: public SMEs and private SMEs. Individuals mainly run private SMEs. Public SMEs are mainly supported by the state and every year the government allocates money to them. However, this category of SMEs lacks capital management awareness. Even some enterprises often have the problem of overbudget. For example, common financial information sharing is far from meeting the actual needs of refined management. The degree of information development of financial data collection, sorting, analysis, sharing, mining, and so forth has a profound impact on the level of refined financial management of enterprises. This will have a certain impact on the sustainable development of small- and medium-sized enterprises. Second, the external environment and internal operation of small- and medium-sized enterprises have an impact on the economic management of enterprises. Due to the low professional ability of relevant personnel, it is difficult to apply scientific methods for management. Even it is difficult for the enterprise to meet the needs of the initial budget, which increases the cost of the enterprise. In turn, it has a certain impact on the development of small- and medium-sized enterprises. Model analysis results are shown in Figure5.Figure 5
The application effect of enterprise refined economic management model.There is a problem of imperfect management methods in the refined management of all costs in the economic management of small- and medium-sized enterprises. Specifically, it can be understood from the two following aspects: First, most small- and medium-sized enterprises conduct accounting work after cost expenditure. Employees need to organize and escalate invoices in order to ensure the stable operation of the relevant financial management work of the enterprise. However, in this process, some financial personnel have low awareness of cost management.The function of forgetting gate is to determine the part discarded from the input informationht−1 and xt and output a value between 0 and 1. The larger the value is, the more information is retained. The output of forgetting gate is calculated as follows:(1)ft=σWf·ht−1,xt+bf,(2)it=σWi·ht−1,xt+bi,(3)Ct′=tanhWC·ht−1,xt+bC.Suppose that the index evaluation set is represented byA, rj is represented by the membership degree vector, and the data set is represented as(4)rj=rj1,rj2,rj3,rj4,rj5.In the above formula,rj represents the membership degree vector corresponding to the index evaluation set A. Assume that(5)B=B1,B2,B3,B4,B5.Self-organizing process adaptively forms the first-level intermediate model:(6)zk=fkvi,vj,i,=1,2,…,6.These people are difficult to manage according to plan. There are even problems such as unsatisfactory bill reconciliation. Second, when conducting financial management of small- and medium-sized enterprises, the financial departments of some small- and medium-sized enterprises do not have high awareness of supervision. These personnel have not formulated a sound management plan, and it is difficult to exert the significance of refined management. Model analysis results are shown in Figure6.Figure 6
The model analysis of enterprise refinement financial management.


## 3.2. Problems Existing in Current Enterprise Economic Management

In the application of full-cost refined management in the economic management of small- and medium-sized enterprises, it is necessary to improve the awareness of cost management. Specifically, it can be understand from the two following aspects: First, cost management has a certain impact on enterprise development. In order to ensure the stable operation of small- and medium-sized enterprises, it is necessary to carry out employee training. Then the relevant knowledge can be fully grasped and managed scientifically and effectively. Combined with practice, major enterprises have achieved effective and refined management in financial accounting work. The strict implementation of comprehensive budget management is an indispensable and important measure. For example, managers can hire economic management experts to teach them knowledge such as expense management and financial reconciliation and form the cost of refined management capabilities to ensure the stable operation of relevant financial management work. Second, due to the continuous updating of the knowledge of cost meticulous management, in order to promote the stable economic development of small- and medium-sized enterprises, enterprises need to arrange financial personnel to enter colleges and universities to study relevant content. Therefore, financial personnel can fully understand the relevant knowledge and work flow of refined financial management.Consider that we have a set of subjectsN=i=1,2,…,n. S is a subset of N, which represents the cooperative alliance that may be formed between the subjects and is the characteristic function of forming the cooperative alliance, representing the benefits obtained through the cooperative alliance.(7)Vϕi=0,VS1∪S2≥VS1+VS2,S1∩S2=ϕi,(8)ϕi=∑WSVS−VS/i,(9)WS=n−S!S−1!n!.Further, it lays a good foundation for the financial development of small- and medium-sized enterprises. In addition, refined cost management can reduce unnecessary financial expenditures of various departments and help small- and medium-sized enterprises reduce operating costs in order to improve the economic benefits of small- and medium-sized enterprises and promote their further development. Model analysis results are shown in Figure7.Figure 7
The main influencing factors of financial refinement management are sorted out.The full-cost refined management method is applied in the economic management of small- and medium-sized enterprises. There is a need to build a refined information management system. It can be understood from the two following aspects: First, enterprise financial management workload is large, and there are many types of data when the company conducts financial management work.The constraint conditions are as follows:(10)fxi,ω−yi≤ξi+0,0=1,2,…,10,(11)yi−fxi,ω−≤ξi+0,i=1,2,…,10,(12)ξi,ξi∗≥0,i=1,2,…1.There is a need to manage the existing financial projects and manage the market environment and then promote the stable economic development of small- and medium-sized enterprises. For example, when building a refined information management system, in order to improve the efficiency of data analysis, it is necessary to design an automatic classification system. Furthermore, to install a monitoring system in it, the enterprise needs to know the operation of the information system in time and then play the significance of financial management. Second, for the enterprise to improve the efficiency of financial work processing and to play the significance of full-cost refinement, it needs professionals to sort out the operation of each financial department before the system is built and build the system. First, corporate accounting staff comprehensively manage various financial activities in production and operation. Enterprises must fully understand the actual situation of the unit and sort out the flow of funds inside and outside the enterprise. Enterprises need to integrate nonfinancial resources and sort out the daily production and operation process and ensure that data can be processed in depth and the stable operation of small- and medium-sized enterprises needs to be promoted. In addition, the operation of the refined information management system will be affected by the outside world. In order to ensure stable operation, professional technicians need to arrange for operation and maintenance management. A refined information management system can exert application advantages in small- and medium-sized enterprises. Model analysis results are shown in Figure8.Figure 8
The relationship between economic management and enterprise development.The refined economic management model is built in SMEs. There is a need to build a cost management team. First, the professional ability of cost management personnel has a certain relationship with the quality of economic management. However, when building a management team, managers need to apply assessment methods to select employees with strong professional abilities. They are regularly trained so that they can drive the further development of SMEs. For example, managers can hire economic management experts to train management teams. The security system can improve data collation, market environment analysis, and other capabilities and guarantee the stable operation of the full-cost refined economic management work. In addition, enterprises need to avoid employee work attitude problems through various forms. Second, in various stages of budget execution, accounting staff must compare budget indicators with actual data in a timely manner. When the enterprise finds that the latter exceeds the reasonable range of the index, it should carry out corresponding control, thereby laying a solid foundation for ensuring the realization of corporate budget goals. To avoid the problem of underemphasizing training, it is necessary to conduct assessment work after training and eliminate employees with insufficient professional ability and then achieve the purpose of building a professional cost management team. In order to improve the efficiency of cost management, managers are required to supervise employees in cost accounting and ensure that all parts of the funds can be allocated reasonably. In addition, in order to improve the accuracy of cost management, the cost collection and allocation method can be applied for inspection. This in turn enables SME managers to understand the economic management situation. Model analysis results are shown in Figure9.Figure 9
The results of small- and medium-sized enterprise economic management system.


## 3.3. Economic Management Should Meet the Needs of Enterprise Development

In order to make full-cost refined management take advantage of economic management, it is necessary to improve the operation process. First, economic management work has a certain relationship with drugs. In order to avoid drug quality problems, it is necessary to organize the operation process according to relevant standards. If an enterprise wants to implement the refined management of financial accounting, it must pay full attention to the supervision system of the enterprise. In addition, a special supervision team is established to be responsible for the implementation of the system. For example, in the management of fixed assets, a corresponding management ledger must be established to standardize the change process of assets. In addition, the logistics are managed and controlled to improve the operational stability of small- and medium-sized enterprises. In addition, because the equipment is prone to problems when it is running and circulating, in order to protect the economic benefits of small- and medium-sized enterprises from being affected, it is necessary to apply a refined management model. Management of drugs and equipment is separated to promote the stable operation of small- and medium-sized enterprises. Second, when building operational processes, companies need to exert their economic control capabilities. It needs to classify and design according to the needs of refined management and improve the rationality of capital circulation and ensure the stable development of the economic structure of small- and medium-sized enterprises. Model analysis results are shown in Figure10.Figure 10
The results of economic management maximizing enterprise benefits.Refinement management is to implement management measures into every link of economic activities. This ensures that all funds are effectively utilized and managed. Therefore, when managing the corporate economy, it is necessary to focus on relatively large-scale financial activities. At the same time, it is necessary to implement the basic management of financial activities. Thus, the large and small capital of coal enterprises will not be lost at will. The development space of refined economic management methods has expanded. Model analysis results are shown in Figure11.Figure 11
Refined economic management results for small- and medium-sized enterprises.


## 3.4. Refined Economic Management Methods for Small- and Medium-Sized Enterprises

Small- and medium-sized enterprises belong to high-yield production, but there are also many places for capital expenditure. Therefore, the financial activities of SMEs are very frequent and concentrated. Financial risks can easily arise in this process, making it impossible for SMEs to manage the economy effectively. Asset changes can be carried out after completing the approval procedures. At the same time, a record of changes is made and they are reported to the archives. Enterprises need to control the refined management level of assets. Therefore, the refined management should be divided into two parts and different parts should be managed separately. These two parts are income and expenses. Leaders need to have real-time control over financial information and create a plan for income and expenses. In addition, several parties do financial management. These parties shall supervise and review one another and make where each financial transaction is going clear. For the key financial contents such as chapters, different personnel should also take care of them. In this way, the property of the enterprise will not be lost due to the movement of internal personnel.Regular economic analysis is an important part of a refined economic management approach. All financial activities can be only accounted for by economic analysis. In addition, the corresponding accountability system should improve according to the actual situation of enterprise development, loss of business assets should be avoided, and the maintenance of fixed assets should be strengthened. This makes financial flows clear at a glance. The financial income and expenditure status and production and operation status are all directly visible. Leaders can conduct research on links with more financial expenditures. Leaders need to consider whether equipment costs are too high. They can then take improvement measures. You can also think about lower-income areas. Leaders need to further find the crux of the problem. Economic analysis can also directly reflect the overall operating conditions of the enterprise and then take new management measures.


## 4. Conclusion

### 4.1. Strengthening Measures of Enterprise Economic Management Methods

Budget work is an important reference for enterprises to make economic decisions, and it is the premise for the formulation of cost-saving measures. Only by understanding the budgetary funds required for the production and small- and medium-sized enterprises can leaders plan the use of funds in each link and then control the use of funds according to the weak points of capital saving in each link and realize the preservation of assets. The company appoints a special person to carry out a detailed inventory of fixed assets and grasp the dynamic changes of the assets in time. For example, the leasing, scrapping, seconding, and so forth of assets all need to go through the approval process, ensure the authenticity and objectivity of financial management, and promote the implementation of refined financial management of enterprises. Doing a good job of budgeting is an inevitable requirement of refined management. Each department should cooperate with the financial department to integrate the information related to the financial activities of the department. It was reported to the finance department. The finance department budgets this information. Finally, the finance department needs to prepare the relevant budget reports. Leaders and related financial personnel should make cost-saving plans for budget reports and then they are distributed to each department. Saving measures are implemented.


### 4.2. Property Liquidation Verification System and Power Restriction System

Economic management is only a part of enterprise management, and it is very important to do a good job in the daily management of the enterprise. Economic benefits can naturally be guaranteed, so simply adopting economic management is not enough. Therefore, it is necessary to refine the internal management of the enterprise, so that the enterprise can achieve long-term development. There are two main aspects to the refined economic management method. Employees of small- and medium-sized enterprises can have a concept of refined financial management. Also, specific behaviors are linked to company management. For example, in the production and operation of enterprises, employees can operate equipment in accordance with relevant standards and specifications in their own positions, thereby supporting the implementation of production technology in small- and medium-sized enterprises and making the production activities of small- and medium-sized enterprises more rigorous. The chance of production equipment failure is further reduced. The financial department is a very important work for the management of assets. In some important life cycles of asset management, the effective management of enterprise assets can easily lead to unrealistic consequences. The production efficiency of the enterprise can be improved. The maintenance cost is further reduced, and the capital gain becomes more. The economic benefits of the enterprise can be guaranteed. In addition, each employee executes a budget plan. You cannot overbudget by spending your own money. If it has nothing to do with production and operation, employees have to pay for the part that exceeds the budget. When choosing production equipment and other aspects, we must pay attention to the quality of equipment and financial flows and prevent relevant personnel from taking kickbacks from the root cause.Also, economic management is combined with human resource management. After all, all financial activities are through people. If the overall quality of the staff is high, the problem of operational errors will be less serious. The production efficiency of the enterprise will inevitably improve. High-quality personnel will restrain and regulate their own behavior. In turn, the associated costs are not too high. When human resources are streamlined, labor costs are also reduced. In the way of human resource management, enterprises should adopt a combination of incentive mechanism and assessment mechanism, enable employees to think about financial savings for the company, and help themselves to save costs spontaneously.To sum up, economic management and enterprise development are complementary to each other. Only by using reasonable economic management methods to manage the enterprise can we ensure the rapid and stable development of the enterprise. The transition of the enterprise relies on the financial management center for asset management. Enterprises also need special personnel to take inventory of their daily operating conditions. When faced with difficulties, the company’s losses can be reduced. Of course, after certain achievements have been made in the development of the enterprise, more attention should be paid to its own economic management. Only in this way can the enterprise occupy an important position in the market competition and further strengthen its ability to deal with risks and in turn accelerate its healthy growth. The economic management methods of small- and medium-sized enterprises mainly focus on refined management. The links that spend more money in production and operation can be controlled.Small and medium-sized enterprises need to realize the benign operation of enterprises through refined management. Enterprises can effectively improve their own development level by changing their development concepts. Enterprises need to classify and control all aspects of their own internal management. This control method can ensure the smooth operation of the enterprise economy and improve the market competitiveness of the enterprise. In addition, because some managers of small- and medium-sized enterprises do not pay much attention to refined management, they do not manage it. This has resulted in unstable operating costs. In order to improve this situation, it is necessary to increase its emphasis on economic management and apply it rationally.


## 4.1. Strengthening Measures of Enterprise Economic Management Methods

Budget work is an important reference for enterprises to make economic decisions, and it is the premise for the formulation of cost-saving measures. Only by understanding the budgetary funds required for the production and small- and medium-sized enterprises can leaders plan the use of funds in each link and then control the use of funds according to the weak points of capital saving in each link and realize the preservation of assets. The company appoints a special person to carry out a detailed inventory of fixed assets and grasp the dynamic changes of the assets in time. For example, the leasing, scrapping, seconding, and so forth of assets all need to go through the approval process, ensure the authenticity and objectivity of financial management, and promote the implementation of refined financial management of enterprises. Doing a good job of budgeting is an inevitable requirement of refined management. Each department should cooperate with the financial department to integrate the information related to the financial activities of the department. It was reported to the finance department. The finance department budgets this information. Finally, the finance department needs to prepare the relevant budget reports. Leaders and related financial personnel should make cost-saving plans for budget reports and then they are distributed to each department. Saving measures are implemented.


## 4.2. Property Liquidation Verification System and Power Restriction System

Economic management is only a part of enterprise management, and it is very important to do a good job in the daily management of the enterprise. Economic benefits can naturally be guaranteed, so simply adopting economic management is not enough. Therefore, it is necessary to refine the internal management of the enterprise, so that the enterprise can achieve long-term development. There are two main aspects to the refined economic management method. Employees of small- and medium-sized enterprises can have a concept of refined financial management. Also, specific behaviors are linked to company management. For example, in the production and operation of enterprises, employees can operate equipment in accordance with relevant standards and specifications in their own positions, thereby supporting the implementation of production technology in small- and medium-sized enterprises and making the production activities of small- and medium-sized enterprises more rigorous. The chance of production equipment failure is further reduced. The financial department is a very important work for the management of assets. In some important life cycles of asset management, the effective management of enterprise assets can easily lead to unrealistic consequences. The production efficiency of the enterprise can be improved. The maintenance cost is further reduced, and the capital gain becomes more. The economic benefits of the enterprise can be guaranteed. In addition, each employee executes a budget plan. You cannot overbudget by spending your own money. If it has nothing to do with production and operation, employees have to pay for the part that exceeds the budget. When choosing production equipment and other aspects, we must pay attention to the quality of equipment and financial flows and prevent relevant personnel from taking kickbacks from the root cause.Also, economic management is combined with human resource management. After all, all financial activities are through people. If the overall quality of the staff is high, the problem of operational errors will be less serious. The production efficiency of the enterprise will inevitably improve. High-quality personnel will restrain and regulate their own behavior. In turn, the associated costs are not too high. When human resources are streamlined, labor costs are also reduced. In the way of human resource management, enterprises should adopt a combination of incentive mechanism and assessment mechanism, enable employees to think about financial savings for the company, and help themselves to save costs spontaneously.To sum up, economic management and enterprise development are complementary to each other. Only by using reasonable economic management methods to manage the enterprise can we ensure the rapid and stable development of the enterprise. The transition of the enterprise relies on the financial management center for asset management. Enterprises also need special personnel to take inventory of their daily operating conditions. When faced with difficulties, the company’s losses can be reduced. Of course, after certain achievements have been made in the development of the enterprise, more attention should be paid to its own economic management. Only in this way can the enterprise occupy an important position in the market competition and further strengthen its ability to deal with risks and in turn accelerate its healthy growth. The economic management methods of small- and medium-sized enterprises mainly focus on refined management. The links that spend more money in production and operation can be controlled.Small and medium-sized enterprises need to realize the benign operation of enterprises through refined management. Enterprises can effectively improve their own development level by changing their development concepts. Enterprises need to classify and control all aspects of their own internal management. This control method can ensure the smooth operation of the enterprise economy and improve the market competitiveness of the enterprise. In addition, because some managers of small- and medium-sized enterprises do not pay much attention to refined management, they do not manage it. This has resulted in unstable operating costs. In order to improve this situation, it is necessary to increase its emphasis on economic management and apply it rationally.



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*Source: 5964276-2022-04-28.xml*