Study On Internal Control Of Cost And Expense Of G Express Compan

Since China promulgated the Basic Standard for Enterprise Internal Control and related supporting guidelines in 2008,listed companies and non-listed large and medium-sized enterprises have basically launched internal control construction.However,many enterprises currently do not have separate and systematic internal control over costs and expenses,but are scattered throughout the overall internal control of the enterprise.Courier industry with the entry of new players,price competition has become the main means of expanding market share,impacting the original competitive pattern of the courier industry,competition is intensifying.Therefore,to gain competitive advantage in the fierce industry competition,it is particularly important for courier companies to build separate and systematic internal control over costs and expenses to enhance the efficiency effect of their operations.In this paper,from the actual problems encountered in the development of courier companies,we fully collect information on the internal control of cost and expense of case companies,evaluate the level of their internal control of cost and expense,propose solutions and safeguards for the existing internal control loopholes of cost and expense,ensure the authenticity and accuracy of cost and expense information,prevent business risks and promote the development of enterprises.Firstly,this paper defines the concepts of cost cost,cost internal control principles and cost internal control links on the basis of sorting out relevant studies on cost internal control at home and abroad,and elaborates on internal control theory and comprehensive budget management theory,which lays a solid theoretical foundation for the later paper to evaluate the cost internal control of the case company based on the five elements of internal control.Secondly,this paper selects G Express Company as the research object,and understands the basic overview of G Company from the aspects of company profile and organizational structure,and grasps the current situation of cost and expense management of the case company through the analysis of G Express Company’s operation,cost component items and expense component items.On this basis,the current status of internal control of cost expense of G Express Company and the existing problems are sorted out from the perspective of internal control links of cost expense and five elements of internal control of G Express Company.Finally,improvement suggestions are made based on the previous analysis and the problems found.Through the analysis of the internal control of cost expense of G Express Company,it is found that in the actual operation of the company,the non-systematic internal control of cost expense has loopholes such as unreasonable design and inappropriate implementation,which is not conducive to achieving the goal of internal control of cost expense and thus affects the business operation to a certain extent.Therefore,it is necessary for express companies to establish sound internal control of cost expenses.