Research On The Management And Control Strategy Of State-owned Enterprises

In recent years,cost management and control has become an important part of enterprise management activities,which plays an important role in daily business activities.Because the cost management and control including the content is very much,its composition system is in line with the laws of science,whether it is in line with the characteristics of enterprise management,operational efficiency is efficient,it will affect the overall development of the company.At the same time,the cost management and control include internal control factors,so it will have a profound impact on the implementation of internal control.Perfect the enterprise cost control for enterprise economic efficiency,to achieve organizational goals,guide enterprises to the safe use of existing funds,improve the accuracy and integrity of the business to improve the information disclosure of enterprises,prevent behind the transaction,has an important significance to improve the financial accounting information and reliability etc..At present,we observed some phenomena in the state-owned enterprises in China:evaluation indexes of superior departments are not practical,evaluation index is single,resulting in companies strive to reach the evaluation index of the damage to the interests of the enterprises themselves,the enterprise executives ignore the long-term development of enterprises and the cost control,will focus on for countries more preferential policies.Business leaders will focus too much on the enterprise cost control activities such as government affairs,various activities,visits,meetings;ignoring the enterprise management,in the course of time will lead to business performance decline,which restricts the development of enterprises.The above problems lead to enterprise cost control personnel to ignore the overall development of enterprises and pay more attention to their own interests and power relations,internal nepotism serious.According to this opportunity,this paper studies the cost management and control from the theoretical and empirical aspects.The first part mainly introduces the theoretical innovation of the research content and the research background and significance of this study,research ideas and research methods,and from the two aspects of the current domestic and foreign research status were summarized and analysis,provide documents for the following;secondly elaborates the cost control theory,puts forward the method of cost the concept,cost control,cost control,target cost control principle,expounds the contents of this thesis related cost control theory,including the comprehensive cost control theory,internal control theory,quota management theory;the empirical part adopts the method of case study,with a central investment company as the research subject,first introduced a central investment company specific information and background information,analyzed the general situation of the central investment company cost control,including enterprises Business enterprise,cost composition,enterprise cost control of the status quo,followed with a central investment company as an example,in-depth discussion exists in the cost control work of enterprise management problems in the second mentioned above provide the basis;case analysis--the problems existing in the enterprise cost control,put forward the current enterprise on the lack of cost management awareness,including enterprise executives,corporate employees,and points out that the enterprise cost control method is backward,the effect of budget is mainly embodied in the internal control of the cost of the overall quality is not high,poor,lack of reasonable evaluation system of rewards and penalties,supporting software system insufficiency;finally it summarizes some problems of a central the investment company leaders,managers were covered by various departments within the enterprise management,with adverse There is no performance due function,lack of strength of the supervision and management.From the above analysis results from view,puts forward state-owned enterprise cost control strategy,including the enterprise cost management method,enterprise management methods,including positive change staff cost control consciousness,with the help of software system to ensure cost control efficiency,various departments actively cooperate with channel cost control work,called on all staff to actively participate in the cost control etc..Based on this,the paper put forward the specific strategies of cost control,cost control for our country of the work carried out smoothly and perfect provide theoretical and practical basis for enterprises in the future,improve the cost management level,provide effective reference for improving the ability to control costs.