Application of calculus function and value chain analysis method in the quantification of financial flexibility management indicators

Abstract

n order to explore the application of calculus function and value chain analysis method in the quantification of financial flexibility management indicators. Firstly, by combing the development process of value chain accounting exploration and cost management at home and abroad, a more complete value chain accounting framework is constructed. Then, a practical case is applied to illustrate the advantages of introducing value chain accounting and its analysis method to improve cost management in advanced manufacturing industry. Finally, it introduces the preconditions for using value chain accounting and its analysis methods to improve cost management. The experimental results show that after the implementation of the improved cost management system, it largely depends on information technology to transfer cost and other confidential information. At this time, it is also very important to do a good job in internal control, otherwise it will lead to the leakage of enterprise confidential information and unimaginable consequences. This requires enterprises to establish a rigorous and complete risk assessment system, including risk identification, risk analysis and risk resolution, implement control activities on this basis, and establish a perfect internal supervision and daily operation and maintenance mechanism of information system. It is proved that the calculus function and value chain analysis method can effectively quantify the financial flexibility management index.