Tobaccocommercial Enterprises Cost Control Problem

Cost control management for modern enterprises to improve enterprise efficiency, enhance the internal control of an important means, has been adopted by many large group enterprises in our country. Tobacco commercial enterprise in response to the domestic and international business environment of rapid change and challenge, also deal with cost control to the corresponding change, the introduction of advanced enterprise management thinking. At present our country enterprise internal control management system has a fee, but the understanding of the implementation of the internal control management cost is not enough comprehensive, set up the cost of the full and effective internal control system of the company, the few in the cost control in the enterprise is more of a variety of financial management system, for example, travel borrowing and reimbursement system, cost accounting norm system, business entertainment management system, comprehensive budget management system, etc. These systems from the stipulations on the cost of the specific constraints on the control, from the system point of view, such a cost control system is just a branch of cost control system. The lack of a kind of enterprise cost control from the local to the overall understanding, make the enterprise in the actual operation of cost of internal control system construction and implementation, there are some defects. For enterprise to control the cost of a variety of shortage, this article through to the relevant theories of cost control at home and abroad related elaboration, starting from the basic theory of cost control, analysis the L city tobacco company’s basic situation, cost is the current situation of internal control, points out that L municipal tobacco companies in cost control problems, then it put forward the corresponding optimization strategy, these deficiencies in order to achieve perfect L city tobacco company cost the purpose of internal control.This paper will be divided into five chapters: the first chapter is introduction, introduced this article research background and research significance, and the cost control of the related literature at home and abroad, the related in this paper, the research contents and innovative points; The second chapter analyzes the basic theory of cost control, including comprehensive budget theory and cost quota control theory, as the theoretical guidance; The third chapter mainly introduces the L city tobacco company’s specific situation and the characteristics of cost control and dynamic analysis of the specific subjects, points out that L city tobacco company related problems of cost control; The fourth chapter is L municipal tobacco companies have been identified for cost problems of internal control, given the corresponding optimization strategy; The fifth chapter is the analysis conclusion according to the case of the above discussion, to summarize the case. The author hope that through the analysis of the enterprise cost control the superficial research, the continuous improvement of the method of cost control theory plays a certain role in promoting, to promote our country enterprise cost management application level of a certain enlightenment function.