Q Coal Enterprise Internal Control In Cost Management Evaluation And Optimization Research

At present,China is in the context of the new normal of economic development,and one of the nine features of the new normal is to promote the formation of a new way of green,low-carbon and circular development and eliminate overcapacity.In this situation,all industries are facing unprecedented challenges and opportunities,and the coal industry is no exception.In recent years,with the slowdown of domestic economic growth,the continuous optimization and adjustment of the energy structure and the increasing implementation of national environmental protection policies,the coal industry has been in a cold.Coal enterprises are faced with serious overcapacity,high inventory,prices continue to decline and other problems,but also under the pressure of high coal related business costs.Doing a good job in the internal control of costs and expenses can help enterprises improve their cost efficiency,improve their income level,and ultimately promote the realization of long-term development strategy.Based on this,the managers of coal enterprises should take the internal cost control as one of the effective measures for the long-term development of enterprises.In this paper,Q coal enterprise as the research object,starting from the actual operation and management of the enterprise,in-depth investigation into the case of enterprise cost and expense financial status quo and internal control status,the external phenomenon of financial data as a clue,to find the potential loopholes in the inherent nature of the internal control system of cost and expense.Then,this paper uses the analytic hierarchy process and fuzzy evaluation method to evaluate the internal control of cost and expense of Q coal enterprise,and finds that there are many problems in this enterprise,such as imperfect human resource policy,insufficient sensitivity of cost and expense risk identification,and not fine formulation of cost and expense budget.Finally,according to the above analysis results,corresponding optimization suggestions are put forward,such as improving human resources policies,improving risk prevention awareness,changing cost and expense budgeting methods and many other optimization measures,in order to improve the internal control of cost and expense of Q coal enterprise,and help the enterprise reduce cost and increase efficiency,and turn a loss into a profit.