Firstly, we proposed the problems of cost control and financial supervision of theindustrial enterprises through the introduction of the background, and then we analyzedthe related theory of cost control and financial oversight mechanisms. We controlled thecost of doing business through analyzing the factors that affect cost management so as toestablish the scientific and cost management system. By analyzing the scope of thefinancial supervision and the risk, we identified the existence of the implementation offinancial supervision. Based on the above analysis it is summed up that the relationshipbetween cost control and financial supervision mechanism is that the financial supervisionis the basis and the effective guarantee of the corporate cost control.In this paper it is concretely introduced in the third and fourth chapter, setting theWuhan New World Refrigeration Industrial Company as the example, the details of theimplementation of the cost control and financial supervision method in the enterprise.Mainly by the cost of centralized control with the cost of grading the implementation offull, the whole process of cost management, cost analysis and assessment of cost controlare implemented by the Finance Ministry to save the results of the check. Under thepremise of maintaining the independence of the financial supervision, mainly through theestablishment of a sound financial supervisory mechanism, accounting procedures andperiodic inventory system, budget system and internal audit system to establish a financialmonitoring mechanism to strengthen the budget management, balance of paymentssituation, the use of funds, assets management and use of all aspects of financialsupervision. We constantly improved the company’s financial oversight mechanisms andcontinuously improve the control objectives, to achieve the financial oversight of the costof the enterprises.The main subject of the combination of theory and practice, the method of combining normative analysis and empirical analysis to establish a good cost control and accountingoversight mechanisms aiming at saving materials and labor-consuming, improving theproduction efficiency, reducing costs, to achieve the improved economic efficiency of theenterprises, and increase the profitability of the ultimate goal of protection of corporatehealth and sustainable development and scientific management, but also provide thesource of reference for the relevant industrial enterprises on the issue of cost control andaccounting oversight mechanisms. |