A Study On Internal Control About Cost Of JR Company

Recently,the inner control was pushed to the highest of enterprises management.Whether the international famous “COSO Inner Control Integration Framework” or Enterprises Inner Control Fundamental Norms & its mating Guideline issued by China and even more and more attention to the enterprises inner control,they all demonstrate the importance of the inner control for enterprises management.As the important management item of the enterprises daily operation,cost & expense not only concern the enterprises sale target but also the preconditions and protection to support enterprise growth and development.JR Company is an independent lubricant manufacture enterprise.For today's global economic development and fierce market competition,it is necessary to manage the enterprises inner control firstly to maintain the steady and keep development among many middle and small manufacturing enterprises.There are many aspects for enterprise inner control and cost & expense control could be the great item for middle and small manufacturing industry.For these enterprises,to gain a space in this field,it is necessary for control the cost & expense firstly so as to receive accurately and effectively development target.Through the inner control and combing the research results about enterprises cost & expense management,this paper masters the basic theories for inner control.It adopts field investigation and department interview and guided by inner control system framework to analyze JR Company cost management state quo as well as make the objective evaluation for its inner control system integrity and implement effectiveness.Then it explores the problems about its cost control.From the perspective of inner control,it prompted the optimization measures to improve JR Company`s cost control,assist to enhance cost inner management,reduce operation cost as well as promote enterprises performance.Meanwhile,the author also desire to provide the reference example for the inner cost control optimization of the similar enterprises.