Research On The Internal Management Mode Of Shuikoushan Nonferrous Metals Group Company Ltd

With the increasingly complex economic environment, enterprise how to select the internal control mode, enhance the core competitiveness of enterprises, the formation of internal management system effectively, is an important and urgent task. There are three types of internal control mode such as Financial management, strategic management and operational control, the financial management is the core of the internal control mode of enterprise, and the key lies in the financial management and control of cost control.The Shuikoushan group company is a current control mode of the cost control,which is the core of audit system as the leading role, supplemented by the way of management responsibility system. But it is currently used in the production and operation of internal control mode of centralization of state power, the group company has concentrated most the right personnel, financial rights and management rights, subsidiary or branch operational autonomy less. As the production and management of enterprises, cost control is the core content of the construction of the internal control system. Shuikoushan group currently to cost control, it is a verification system or incomplete responsibility for cost, target control group company only implement tier two units, no downward break down into units and employees; two level of unit cost control practical effect need group company verification, audit subjective consciousness impact the cost control performance judging, lack of objectivity and impartiality. The main disadvantage of this model is that The internal control system is not perfect, and the internal control function is difficult to play, and the internal control pattern change inherent motive force is insufficient.Aiming at the defects of Shuikoushan group company cost control, this paper proposed the establishment of the post of cost responsibility system of thought, and the original control mode of optimized design, put forward the position responsibility cost control measures. First of all, the whole group in the aspect of two directions are divided different responsibility subjects, each subject of liability will bear the cost responsibility; secondly, take the product as the planned cost checking object responsibility main body, and the planned cost from the superior responsibility main body to the lower level decomposition of responsibility main body, the whole group formed a set of taking product as object program cost system; third, the relationship between the formation of the main responsibility chain. For any responsibility main body, the actual cost of output monitored upstream the main responsibility, monitoring plan cost of output to be affected by the downstream liability subject; fourth, on the difference between the planned cost and actual cost, determine the main responsibility in the cost control of the performance; finally, according to the main responsibility in the cost control of the performance, size, to determine the wage incentive.