Research On The Design And Application Of The Internal Control Of Enterprise Cost

With the deepening of economic globalization, the increasingly fierce competition between enterprises, especially after the America sub loan crisis of the financial crisis sweeping the globe, the enterprise external environment uncertainty deepened, the survival and development of enterprises has been a great challenge. The external environment has been dramatically change, each big enterprise especially oil companies when they are anxious. Facing the market serious atrophy, price advantage no longer exist, enterprises have to re-examine the cost. This requires enterprises to do cost management in the control condition, cost control is the priority among priorities. In order to improve the cost control of this work, need to understand and optimize the cost control system of the enterprise to further. But because many enterprises lack of cost control system of cognition, resulting in cost control system design is not perfect, not perfect, operation process defects, which led to the company’s cost management level is difficult to improve, the cost competitiveness is not high, hinder the development of enterprise.In this study, the meaning of cost of enterprise internal control as the starting point, discusses the objectives, internal control of enterprise cost procedures and principles, and to the comprehensive budget management theory, control theory,information theory and system theory as the theoretical basis, analysis of the cost of enterprise internal control present situation, proposed the cost of enterprise internal control problems stage of existence, and the causes of the problem in-depth analysis. Through the above analysis, the cost of enterprise internal control design design principles of internal control and cost objectives,determine the design of internal cost control steps, the internal control environment, raw material cost control, process control, manufacturing wage costs cost control, enterprise management cost control and other elements of the cost process control research and analysis, designs the framework of internal control specific cost. Tn Daqing Refining&Chemical Company as a case, the cost of internal control to carry on the analysis, the design cost of implementing internal control in Daqing Petrochemical Company, puts forward the target,emphasis and improvement of Daqing Refining&chemical company cost of internal control, get some inspiration and in the process, improve the cost of enterprises internal control system, improve the cost competitiveness of enterprises so, the survival and development of the company’s long-term, to pursue a more long-term goal.