Research On Internal Cost Control Of Small Manufacturing Enterprises In Pearl River Delta

With the integration of the global economy,many foreign-funded enterprises have entered China and competed with local Chinese enterprises for the market;and as China’s market economy system continues to improve and mature,the competition among domestic enterprises has also intensified.Domestic companies are facing internal and external competitive pressures.However,due to the disappearance of demographic dividends and land dividends,some well-known foreign-funded enterprises in China have begun to withdraw from China in recent years.They have relocated their factories to the country or opened new factories in India and Southeast Asia.The reason is mainly because the cost of the factory in China is too high,so it will be migrated to the low-cost India and Southeast Asia.Foreign-funded enterprises can still reduce costs by migrating factories,but the majority of domestic enterprises,especially small and medium-sized enterprises,can only seek it.This article studies the internal control of the costs and expenses of small businesses,aiming to effectively control the cost of small businesses,reduce the cost of products,and enable small businesses to establish cost advantages in the competition and achieve significant development.This article will use the internal control system in the cost field,which will help enrich the internal control theory and system.At the same time,through the case study,the adaptability and existing problems of the "Standards for the Control of Internal Control of Small Enterprises(Trial)" in enterprises are conducive to the implementation and improvement of the new system.This article starts with the four steps of budget control,execution control,accounting control,analysis,and assessment control of internal control of cost and expenses.It analyzes the internal control status of cost and expenses of company J at various levels,combines theory and practice,and proposes internal control of cost and expenses.Improvement proposals to promote the establishment of a sound cost-effective internal control system for small manufacturing companies.