The Research On Cost Internal Control Of Manufacturing Enterprises

Although China’s economic growth began to slow in recent years, the industrial structure has been adjusted, manufacturing has been a certain degree of impact, but the manufacturing industry in our country still occupies a high proportion in the national economy. More and more manufacturing enterprises into the market, making more white-hot competition between manufacturing, the manufacturing cost in increasing. Manufacturer if you want to gain a competitive advantage in cost, must be careful analysis of its current situation, make the enterprise to effectively control the cost, reduce product cost, improve its governance structure, make enterprises in a favorable position in the competition. The cost of the enterprise internal control occupies the important position in daily operation and management, its coverage is very broad. Cost of internal control is reasonable and efficient, is closely linked with the company’s production and operation effect, and with the company’s internal control system’s overall effectiveness are closely linked. To be able to more efficiently to achieve organizational goals, put an end to fraud, achieve the company’s assets, information security, ensure the efficiency of the company’s financial information, it must constantly improve enterprise internal control system of the cost.In recent years, the government strongly support agriculture, under the favorable policy spring breeze, is both opportunity and challenge for A company. Opportunity is just A company is typical of pesticide and chemical manufacturing enterprises, with the support of policy in recent years has been rapid development; Challenge is is A company from A typical traditional state-owned manufacturing enterprises, the company is not enough advanced management, risks and vulnerabilities still exists in the cost of its internal control. So the cost of A company should strengthen the internal control, makes the enterprise the elaborating management level is increased further, so that further enhance its economic power.Were reviewed in this paper, according to "theory, the present situation analysis, find and solve problems" logical train of thought to begin. According to the application guide- the cost of enterprise internal control ", will cost A company internal control business processes subdivided into four links, followed by post division of labor and authorized link, cost budget control links, the cost control links, cost analysis and assessment. Enterprises by introducing the actual case, the introduction of the four stages in accordance with the guidelines of the combining case enterprise present situation analysis, analysis its shortcomings, in this respect and targeted for the introduction of the case of enterprise cost improving Suggestions the four aspects of internal control. In this paper, the manufacturing cost of enterprise internal control study, can rise to offer reference for other manufacturing enterprises, thus to further perfect our country manufacturing cost of enterprise internal control do contribute to it.