Research On The Internal Control Of Management Expenses Of Y Company

Nowadays,with the continuous improvement of China's economic strength,the competition among enterprises is becoming more and more fierce.As a small and medium-sized enterprise,Y company,in order to gain the advantage of survival in the fierce competition and achieve sustainable development,the internal control of the company becomes crucial.As an important management item in the daily operation of an enterprise,management expenses not only relate to the business objectives of the enterprise,but also serve as the premise and guarantee for the continuous development and growth of the enterprise.Through to our country enterprise internal control failure incidents in recent years we can see that once companies cannot effectively for their own internal control could do a lot of damage,but also makes the company's investors have a big impact,cause a great loss,and also explains the importance of internal control of enterprise.As for the enterprise,the enterprise managers should strengthen the internal control of management expenses,should strengthen the degree of attention.Through the establishment of the corresponding control mechanism,the behavior of the internal control system is improved.In the process of the research of this paper,based on the internal control and corporate governance costs overall knowledge and research,from the perspective of internal control,and then combined with the corresponding questionnaire survey and interview method,the management of the company is now grasp the present situation and problems of internal control,to explore the company in the management fees on the internal control problems.And from the internal control level and then for the company to carry on the management expense internal control ability promotion to construct a complete set of internal control system and the corresponding countermeasures.Y Company is a pharmaceutical wholesale enterprise,which has been carrying out the distribution of drugs and medical devices in its region for several years since its establishment.Since its establishment,its business volume has been on the rise.Because it is established in the local administrative divisions,the medical needs of medical institutions within its jurisdiction can be met in the shortest time.It has better advantages than other foreign enterprises.With the continuous development of the company and the continuous growth of personnel and business volume,there is also a growing trend in the expenditure of management expenses.After all,sales volume will not increase significantly indefinitely.In order to achieve the sustained growth of profits,the importance of internal control of management expenses in the process of operation has emerged,which is also the whole process.One of the problems to be solved urgently in the management of a company.Through the use of case analysis and the method of combining literature research and the management of the company cost analysis of the internal control status quo,hope that through the research of this paper can be management fees for Y company to strengthen internal control management ability,reduce unnecessary management costs,improve the company's profitability and competitiveness in the market provide a good role in promoting,at the same time,through the research of this paper can also hope for other similar enterprises to perfect management system of internal control and the cost of the system can play a certain reference significance.