Research On The Optimization Of The Internal Control Of The Cost And Expense In A State-owned Enterprise

The operating profit in an enterprise is equal to income minus cost,which means that the enterprise wants to generate revenue and reduce expenditure in order to generate higher profits."Open source" is the continuous realization of the growth of corporate income and the establishment of the company's core competitiveness.This is a long-term process;enterprises increase revenue through "open source" and enhance market competitiveness,which is a protracted battle in operations;"Flow" is also cost control,and effective cost management can quickly increase a company's profitability.The regulations on tobacco control promulgated by the National Health and Family Planning Commission and the pursuit of a healthy lifestyle by our people all have a direct impact on the tobacco industry as a whole.The overall performance of the tobacco industry is in a state of decline.There will be a certain amount of “open source” methods to achieve corporate profits.In the context of this external environment,the effective "throttling" is an immediate and immediate concern.Inside the company,the increase in the cost of labor and other costs has led to a significant increase in corporate cost.It is necessary to start from the aspect of cost and cost control,change the concept of operation and management,formulate a sound internal control system,and strive to reduce the operational investment of the enterprise in order to overcome the unfavorable internal and external environment and realize the healthy sustainable development.of the enterprise.In the current situation of the internal and external operating environment of the stateowned enterprises,this paper uses the A state-owned enterprises as a case to examine the current situation and problems of the internal control of the enterprise cost from five aspects: internal control awareness,budget management,internal control,information communication,and internal supervision.Relevant analysis is conducted and optimization measures that can be used by state-owned enterprises are proposed.Based on the study of domestic and international authoritative scholars and the analysis of the state of internal control of State-Owned enterprises,it is suggested that State-Owned enterprises can optimize the internal control system of cost from several aspects: improve performance management and corporate culture construction.The company's awareness of the internal control of costs and expenses;strengthen the budget preparation and implement process management,use a variety of budget preparation methods to elaborate budget preparation,reduce the budget variance rate;improve the internal control;integrate enterprise management of the information system so as to accelerate the efficiency of information transfer and promote the exchanges within or between companies and external parties.;improve the internal supervision mechanism of enterprises and establish internal accountability mechanisms.