Comprehensive Evaluation of Enterprise Financial Management Based on Full-Cost Accounting Economic Management Model

The full-cost accounting economic management model plays a key role in the comprehensive evaluation of enterprise financial management. This paper first discusses the application of the full-cost accounting economic management mode, including its importance and application mode. Secondly, it constructs a comprehensive financial management evaluation index system to analyze the effectiveness of the full-cost accounting economic management mode and uses the entropy value method to calculate the weight of the indexes as well as the efficacy coefficient method to determine the financial risk level. Finally, examples are used to verify the financial management risk of the enterprise in the full-cost accounting economic management mode. The results show that the entropy value method combined with the efficacy coefficient to solve the investment risk under the accounts receivable turnover rate entropy value of 0.9523, the financing risk of the weight value of 0.2465. Through full-cost accounting economic management model can be evaluated for the level of risk of enterprise financial management so that the enterprise understands its financial development and then makes more correct business decisions. © 2023 Liyan Du, published by Sciendo.