Research On Cost Management Improvement And Internal Control Of Small And Medium-Sized Enterprises

Economic and economic situation continues to decline in the context of small and medium enterprises operating costs continue to increase,the market and industry competition will be more intense,the need for SMEs based on their own sales,cost,human resources,operations and financial issues such as a series of in-depth analysis and Research,to find ways to reduce costs and control costs to improve operational efficiency and enhance the sense of competition,so that enterprises in the fierce market competition in an invincible position.Small and medium-sized enterprises as the main participants in the market economy,to ensure that China's national economy moderate growth,ease the pressure of social employment,optimize the economic structure is of great significance in the active market and promote national economic development plays an irreplaceable role,Of the small and medium enterprises in all aspects of national economic development is even more so,can be small and medium-sized enterprise cost management and internal control aspects of the problems are also very obvious.Some of the small and medium enterprises because of their own characteristics,the simple pursuit of sales growth and market share expansion,ignoring the production and operation of the cost management to improve and internal control,thinking rigid backward,and survival and development of the external environment pressure is growing,Seriously affected the normal development of enterprises,I will be how to improve the cost management of SMEs,internal management and internal control of internal control and other issues to explore and research.First of all,the study describes the connotation and role of cost management and internal control.On this basis,we analyze the issues and causes of cost management in small and medium corporations.The problem of cost management of small and medium-sized enterprises mainly includes cost management confusion,and staff does not pay attention to cost control,financial data is not true,the various departments of cost management prevarication,cost control focused on after the remedy,just rely on traditional management tools.The causes of the problems include the concept of manager cost management,the overall quality of the staff of the cost management is poor,and the cost management and control system is not perfect.Secondly,the study analyzes the causes and hazards of the internal control in small and medium enterprises.Through the study found that the main problems include financial information loss,job loopholes,staff duties are unclear,more than one post,managers of human intervention in the case of financial work has occurred,which will cause business risk increases,financing Difficulties,unclear property rights and the failure of the distribution of benefits.The causes of this problem include the lack of internal control awareness,the internal control system is not perfect and the internal organization is not perfect three reasons.Finally,the research obtained the small and medium cost management and internal control of the improvement measures and specific recommendations.This article emphasizes the important role of internal control in cost management and proposes relevant improvements,and the main countermeasures include the effective implementation of internal management of people,the improvement of internal control system construction,the strengthening of the analysis of key points and the standardization of corporate governance structure in several aspects.The specific improvement of ideas,including the combination of rights and responsibilities to change the original management and development of the concept of the establishment of staff training departments to strengthen the business managers and participants and other actors within the main sense of internal control;corporate audit bodies should have a relatively independent;Fully mobilize the enthusiasm of business owners,so that business owners in the internal control at the same time be able to consciously accept the supervision to ensure the smooth implementation of the internal control system;establish and improve the effective management of small and medium enterprises mechanism,clear control authority.