Research On Internal Control Of Cost And Expense Under Comprehensive Budjet Management Of Y Travel Company

With the rapid economic growth,people's disposable income has been greatly increased,the growth of income and the change of consumption concept have led to strong demand for tourism,and tourism has developed into a universal,regular consumption lifestyle.But the tourism market,which trades at trillions of yuan a year,is generally losing money,and the competition among tourism companies is becoming increasingly fierce.In the face of the increasingly fierce competition brought by the development of the industry,strengthening the internal management of the company becomes an important part to enhance its own competitiveness,and the implementation of internal control is conducive to the realization of the overall strategic objectives of the company.In order to occupy a favorable position in the same industry,make oneself stand out,public Division needs to constantly improve the internal organizational structure,integrate the company's quality resources,do a good job of internal control,improve the core competitiveness of the company.Cost cost is an important management item in the daily operation process of each company,and the result of cost control is related to whether the company's business objectives can be achieved.When the industry faces the situation of complete competition,the reduction of company cost becomes the most effective weapon to prevent and resist the pressure of competition,and it is also the premise and guarantee to support the company's own continuous development and growth.If the company wants to gain competitive advantage,it must pay attention to the control of cost and expense.Traditional cost-control methods tend to emphasize how to maximize cost-reduction,and companies that keep pace with the times should adopt long-term sustainability,forward-looking,to enhance corporate value cost cost cost control method for the finaltarget.Comprehensive budget management is one of the methods to realize internal control and reduce cost and cost,which plays a very important role in the rapid development of the company.Comprehensive budget management has become an important internal control method with many functions,such as distribution,assessment,control and so on.The efficiency and comprehensive characteristics of overall budget management can help the company to reduce the cost and expense to the greatest extent,and effectively realize the resource allocation of the company.This paper takes Y tourism company as a case study and Y the internal control of cost and expense under the overall budget management of tourism company as the main research content.By analyzing the current situation of internal control of Y tourism company's cost and expense,this paper explores the problems existing in Y tourism company,such as weak consciousness of internal control,weak organization of budget management,budget disjointed,single evaluation index and mere form of internal control supervision.And from the point of view of internal control for its reference to improve measures.Hope to improve the operation of Y tourism companies efficiency,enhance the competitiveness of enterprises,to help Y tourism companies in the future cost and expense internal control,but also hope to provide the same type of enterprises with cost and expense internal control optimization case reference.