Research On Cost Management Of Z Company Based On Internal Control

In the condition of market economy, commodity sales prices tend to betransparent. The enterprise to want to remain invincible in the information explosionof the economy, strengthening cost internal control becomes more and moreimportant.This paper analyzes the general cost management theory and internal controlorigin, development, definition and new theory, explores the relationship betweeninternal control and cost management. The paper analyzes the present situation ofcost management in Z company from2009to2013, analysis of the Z company costmanagement problems. The station on the basis of previous research, the costmanagement into its internal control system, constructs the framework of strategiccost management of Z company, and a series of cost control measures, and the costcontrol and performance assessment, to improve the staff’s enthusiasm and enhancethe competitiveness of the company has played a more obvious effect of.This paper isbased on the perspective of strategic cost management, the field of electronic researchenterprise cost management in manufacturing industry analysis. This papercontributes to the electronic manufacturing enterprises based on the actual situation ofthe industry, to learn, to understand the cost management methods and experiences ofsuccessful enterprises, and with the new cost management idea and methods to guidethe enterprises encountered in strategic cost management issues. Specifically, is to letthe managers use the new idea processing enterprise cost management problems, notonly pay attention to the product cost, not only focus on the manufacturing process,the macroscopic angle from the perspective of the value chain and the strategy ofenterprise development to analyze enterprise.