Research On The Optimization Of Internal Control In The Cost And Expense Of T Communication Design Company

With the deepening of China's state-owned enterprises reform and the gradual liberalisation of monopoly industry, communication industry has experienced rapid development after the bottleneck period, the competition between the three operators is very tragic and profit growth rate significantly decreased. With the May 5,2016, China radio and television become the domestic fourth basic telecom operators, the original three operators added a competitor, competition in the telecommunications market will become more intense, which all operators for its cost control will become more and more strict. Procurement costs will inevitably try to compress each of the communication design company contracts.The operators of communication design company fail to improve the design of the service price has for many years as a result, communication design company due to lack of bargaining power, has a lot of bottlenecks in income. Communication design companies are all through the strengthening of its cost control capabilities, to win the development space. he main cost of the communication design company is the labor cost. Therefore, strengthen its internal controls in particular the cost of internal control labor costs has become one of the most important means of communication to reduce product design costs.Through to the T company cost internal control to study the specific situation, communicate with employees to understand the current status of T company's internal control operation.Found that T communication design company cost system implementation does not reach the designated position, cost accounting work timeliness and accuracy is not high, cost benefit analysis is not thorough, the cost incentive constraint mechanism is not sound too strict, research and R & D project cost control leads to insufficient investment, after analysis, from the five elements of internal control that is establish a good control environment, improve the risk assessment of awareness, improve the management of control activities, strengthen internal and external information and communication, establish a comprehensive supervision system. Build the optimization of T communication design company cost internal control, and determined the implementation safeguard mechanism from the level of company and employees.