Improvement Research On Management Charges In X Company

As economy and competition are growing, companies are forced to change their extensive growing pattern into intensive one, with more attention into cost control. However, traditional cost-control method performs poorly. On one hand, the cost compression space it could bring is too small; on the other hand, excessively cutting down costs would lead to low quality of products or service. To conclude, traditional cost-control methods could severely weaken companies' competitiveness. So, it becomes impending for an enterprise to find another way out--besides cost, management charges should be the main target. Controlling management charges can be crucial to a company's development. If it's well controlled, it could help to achieve profits, enhance competitiveness and accelerate capital turnover.Based on theories of internal control, comprehensive budget management and authorization control, the essay sets out to present the control of period charges. With X company being the target, the dissertation tries to analyze its existing problems, offer proposals and elaborate systematic solutions from perspectives of Management system, budgeting, budget implementation and evaluation.Based on the reality of the company and related theories, the essay tries to offer proposals from perspectives of Management system, budgeting, budget implementation and evaluation. And finally, according to these suggestions, the thesis elaborates the information system the company is trying to build. The purpose of the system is to fulfill implementation of all the proposals.