Study On Internal Cost Control Of S Provincial Tobacco Commercial Enterprise

For enterprises,the internal cost control system is essential,but most companies have not formed a complete internal cost control framework and system,but only some financial management systems.Although these systems are cost control systems,they are not comprehensive.Establishing a systematic and complete internal cost control system plays an important role in improving the efficiency of business operations,accomplishing business goals,and promoting business development.As one of the important sources of China's economic income,the tobacco industry's cost control is particularly important.In recent years,with the continuous development of China's economy and the vigorous support of policies,China's tobacco industry enterprises have developed rapidly,the level of taxes and profits has continued to increase,and their economic strength has continued to increase.However,the growth of high taxes and profits has brought about the increase of high costs.Since 2012,China has introduced a series of tobacco control policies.With the continuous implementation of these policies,cigarette sales have declined year by year,and the market has become saturated,intensifying competition among tobacco companies.The new cycle of economic development,the new contradiction between supply and demand,the new ecology of cigarette consumption,and the new environment for brand communication have all promoted the urgent transformation of the tobacco industry.To gain a foothold in the fierce competition,for S Provincial Tobacco Commercial Enterprise,it is urgent to strengthen the control of costs.Based on the related theoretical knowledge of internal cost control,this article first analyzes the basic processes of internal cost control of S Provincial Tobacco Commercial Enterprise to find its shortcomings and deficiencies in the internal control of cost.At the same time,the entropy method was used to establish an index system for the cost analysis of S Provincial Tobacco Commercial Enterprise,and its main cost was analyzed.Finally,in view of the shortcomings of S Provincial Tobacco Commercial Enterprise,corresponding improvement measures are proposed from five aspects:awareness level,budget preparation,staff quality,key cost control,and reward and punishment system.