Study Of The Internal Cost Control System Of The Target-guided Enterprise

The internal control is one of the important components of the modern enterprise management and the internal cost control of the enterprise is the one of the important components of the internal control. At present, the factors influencing the internal cost control of the enterprise are mainly the imperfect design of the internal cost control system, unscientific internal cost control measures and low cost control efficiency, etc. in addition to the weak internal cost control environmental foundation, which are the key to directly restrict the capabilities of the internal cost control system of the enterprise. The deep-going analysis of the present situation of the internal cost control of the enterprise is made and the target-guided internal cost control system based on the cost control theory in the internal control theories is built by the study of the concrete matters of the internal cost control of the enterprise in this paper. The target-guided internal cost control system consists of cost planning subsystem, cost improvement subsystem, cost accounting and analysis subsystem as well as achievement evaluation subsystem. The cost control of the whole process from product development and delivery of products to after-sale service is realized with the cost control system.The Toyota cost management thoughts are introduced to the internal cost control system in the study of the paper on the one hand; the standard cost accounting methods are introduced to the internal cost control system and perfect the input-output control in the process of production on the other one. In addition, the achievement examination and appraisal is introduced to the internal cost control system to provide power to the internal cost control system and make the internal cost control system integrating of cost planning, cost improvement, cost accounting and encouragement.The internal cost control theory is innovatively applied to practice, which provides some theoretical and technological suggestions and experience for the enterprise to build and perfect the internal cost control system and is helpful for the enterprise to establish and perfect the internal cost control of the enterprise, strengthen the enterprise and realize the target of the enterprise.