M Publishing House Cost And Expense Internal Control Research

As an economic organization,enterprises are market-oriented and profit-oriented,as the creators of social wealth,while also consuming social resources.Publishing enterprises are not only a scientific and cultural unit,but also a self-sustaining economic entity.As publishing businesses constantly deepen the reform,the market competition is becoming more and more fierce,because of the publishing enterprises are greatly influenced by the policy and market environment,in order to survival and development,in addition to expand sales,cost control is a key link in the process of sustainable development.In the process of enterprise's normal operation,the company to any level,or management of the change of structure,process of its operation,requires a certain cost,in the process of production and operation,it will surely take relevant resources,so that enterprises in the process of cost control is the enterprise development is bound to face and the problem that nots allow to ignore.With M press as an example,this paper on the basis of the literature at home and abroad,the study of M press,the cost of internal control,according to the situation of comb-found the problem-analysis problem-the steps to solve the problem.The first chapter introduces the prophase preparation,the second chapter the thesis involves the theoretical knowledge,the third chapter first comb M press the profile and the cost of internal control present situation,and the M press in the cost of the specific problems existing in the internal control are described,the fourth chapter according to the specific part of the cost internal control(post division of labor and authorized,cost forecast,decision-making,budget control,cost control,cost accounting and cost analysis and assessment)improvement measures are proposed.Combined with the proposed improvement measures,the relevant flowchart is drawn.In addition,the paper from the rising cost of internal control to the height of the enterprise internal control,put forward to perfect the internal control of the five elements(internal environment,risk assessment,control activities,information and communication and internal supervision)is the guarantee of the implementation of cost effective internal control mechanisms.The content of five elements of M publishing house is put forward.In this paper,based on the cost of internal control theory knowledge,and combining with the characteristics of M press industry and policy advantage and business content,improve the company's original cost internal control system and safeguard mechanism,greatly improve the effectiveness of the internal cost control.