The Research On Zhangjiajie Tobacco Company’s Improvement In Internal Control Of Costs And Expenses

The cost of internal control is an important part of the daily management of theenterprise, wide-ranging, its design wheter scientifically, legitimately, efficiently ornot is related to the company’s production and business activities, the impact of theoverall effectiveness of the internal control system. Improving corporate internalcontrol costs is important for businesses economically and efficiently to achieveorganizational goals, safeguarding of assets and information integrity, prevent fraud,and provide timely and reliable financial information.China’s tobacco industry to implement the tobacco monopoly system, with a clearpolicy guidance. With the deepening of economic globalization and China’s reformprocess of the tobacco industry, tobacco companies need to strengthen internal costcontrol, further improve the management level of refinement, build aconservation-oriented tobacco, improve the overall economic strength. Zhangjiajietobacco companies as a representative of the tobacco business enterprises in recentyears, the overall development of good, but there are still risks and vulnerabilities inthe cost of internal control.In this thesis, the principal-agent theory, control theory, incentive theory,transaction cost theory and the theory of cost drivers, according to "introduce thetheory put forward and analyze and solve problems," the logic of ideas are expanded.Based on "internal control application guidelines-cost(draft)", the Zhangjiajie tobaccocompany internal cost control business processes subdivided into five parts, namelythe division of labor and authority to authorize the post link, cost control aspects ofthe budget, aspects of the implementation of cost control, cost accounting aspects,cost analysis and assessment aspects. Through these five aspects of the analysis of thestatus quo, to find out the real problems, and puts forward suggestions forimprovement. In this paper, the cost of implementing the internal controlimprovement research can provide reference for other tobacco companies, in order tofurther improve our cost of tobacco companies to contribute to the internal controlmanagement.