M Clothing Company Cost Control Internal Control Research

The enterprise management for the long-term development of an enterprise has become more and more important in the new era,the internal control is one of the main part of enterprise management,and cost control is the important content of internal control which is playing an important role in enhancing the economic and social benefits and competitiveness of the enterprise.With the advent of the economical globalization,the connection between the countries of the world economy is more and more closely,and how to remain unbeaten place in the fierce competition and even continued to stay ahead is an important problem need to solve.The cost internal control is the key to reduce cost and save money.This paper describes the research background of internal control at home and abroad firstly,and makes a deep research on the methods of view,interview,observation,tracking and so on,and the paper discusses the theoretical basis of the research on the internal control of the cost expense in detail.At the same time,the domestic and foreign related research on the internal control of the cost expense is summarized.Then,the basic situation of the M company is described,including the organizational structure,financial situation and development prospects,etc.Then the paper explains the status of the five aspects of the implementation of M company cost expense of internal control environment,risk assessment,information,communication and supervision.Through analyze problems in M company cost internal control and put forward the corresponding countermeasures.This paper concludes the main conclusions are as follows:Firstly,the environment of cost of internal control in enterprise exits problems like cultural enterprises,irrational personnel structure,organizational structure is not complete and other issues,so we should enhance human resources management level and the organizational structure the to improve environment of cost in the internal control.Secondly,implementation of the cost of internal control risk assessment in the enterprise has problems like lack risk assessment mechanism and employees' professional ability is limited,that should through establish enterprise risk assessment mechanism,improve the staff's professional moral quality and risk management capabilities to strengthen the cost of risk assessment.Thirdly,the enterprise in the cost of internal control activities have problems like the implementation is poor,idea and method lag behind,that should through establish the asset management system and other measures to increase the executive force of the cost control system.Fourthly,On the cost internal control information and communication in enterprise has problems like individual level is limited,standard cost setting unreasonable,so we should use of cost data effectively,improve the construction of information system and other measures to improve the exchange of information and communication under information technology.Lastly,the cost internal supervision is paid less attention and has less of investment,so we should through establish specialized agencies and clear oversight authority to expand the scope of the audit and other measures to strengthen the cost of internal supervision.