D Corporate Cost Management Research

Cost control management,as an important means of improving enterprise efficiency and enhancing internal control,has been adopted by many large corporations in China.In order to cope with the rapid change and severe challenge of domestic and international business environment,D company also changes the cost control and introduces advanced enterprise management ideas.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,such as travel borrowing and reimbursement system,cost accounting norm system,business entertainment,comprehensive budget management system management system,these systems were restrained to the expense of the specific control rules.From the point of view of system,the cost of such 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 enterprise in the actual operation of cost of internal control system construction and implementation,there are some defects.Focused on cost control for enterprises on the shortcomings,this paper expounds the relevant theories of cost control at home and abroad,starting from the basic theory of cost control,analysis of D company’s basic situation,cost is the current situation of internal control,points out the problems that D company in terms of cost control,and then it put forward the corresponding optimization strategy,these deficiencies in order to improve the cost of D company internal control.This paper is divided into six chapters: the first chapter is the introduction.Mainly expounds the background and significance of the article research,both at home and abroad about the main literature and research results of the internal control to comb,at the same time is introduced in this paper,the research contents and research methods,determine the research thought and technical route,clear research innovation points.The second chapter is the basic concept and theory.The theoretical basis and research results of internal control and enterprise cost control are extracted,and the theories and methods related to cost control and internal control are introduced.The third chapter is about the article the research object,the article briefly introduces D company To describe the present cost control and the present situation of internal control of the company as a whole,for a specific analysis on the problems existing in the cost control of D company.The fourth chapter through the interview by the department of a deep understanding of the specific state of D company cost control method,and analyzes the cost of D company internal control,to find out from the Angle of internal control,D company cost management problem,and dug up the current problem.The fifth chapter on the basis of the problem analysis,under the condition of D company cost control as well as the relevant theories of internal control in order to strengthen the management of monitoring prior budget,things,put forward suitable for D optimization scheme of the internal control of the company’s actual cost,specific improvement measures,hope to be able to in the cost of D company internal control system construction plays a certain role.The last chapter summarizes the whole article and puts forward the limitations and prospects of the research.It is hoped that through the analysis and research on the cost control of enterprises,the improvement of the theory of cost control should be promoted.The application of the application level of enterprise cost control management in China has a certain enlightenment.