留学生作业代写：Internal control of enterprise cost

下面为大家整理一篇优秀的paper代写范文- Internal control of enterprise cost，供大家参考学习，这篇论文讨论了企业成本的内部控制。企业成本内部控制是企业管理的一项重要内容，也是企业内部控制的重要组成部分。内部控制是单位为提高会计信息质量，保证资产的安全和完整，确保有关法律法规与规章制度的贯彻执行而制定并实施的措施和方法。

Cost-cost internal control is an important part of enterprise management, and also an important component of internal control. Internal control is a unit to improve the quality of accounting information, to ensure the safety and integrity of assets, to ensure the implementation of relevant laws and regulations and regulations to formulate and implement measures and methods. Accounting computerization is widely used in the financial system to improve the work efficiency while increasing the financial risk, establish and improve the accounting computerization environment under the internal control, improve the accounting analysis and decision-making capacity, to provide managers with the necessary economic information. Strengthening the internal accounting control system of all units has become an important task for our country to strengthen the accounting work and the whole economic management work at present stage. It is concluded that the problems existing in the financial system control and the current situation of the economic development of the enterprise design reasonable internal control process, establish scientific responsibility, coordinate the work of each department, strengthen management, improve management level and quality of management personnel, design reasonable cost internal control process to supervise the occurrence, budget and authorization of cost effectively. The enterprise should take effective measures to control the cost according to the principle of cost control and the actual enterprise.

The existing internal control system in China is mainly concerned with the internal accounting control, and can not meet the needs of enterprises to establish and perfect the internal control system. The international aspect is mainly in the audit research, the establishment and development of enterprise internal control system has gone through a long historical process, from the initial internal control to internal accounting control and internal management control to a mature system of internal controls, has now developed into a comprehensive risk management, the theory and practice has been continuously improved. In 1936, the American Institute of Certified Public Accountants (CPA) put forward the concept of "internal control" in its proclamation. The new internal control theory framework strengthens the risk management, and combines risk, audit, management, accounting theory and practice to make a perfect supervision mechanism.

This topic unifies the cost expense internal control research present situation and the risk management theory to carry on the earnest summary and the ponder, unifies the accounting computerization information system in the finance work the widespread application to the financial work to bring the change, it tries to establish and improve the internal control standard of enterprise cost and cost, to study the process of the development of internal control system and to establish the internal control system of enterprise cost and expense according to our national conditions.

Internal control is an enterprise to protect assets, check the correctness and reliability of accounting data, improve operating efficiency, promote the implementation of established management policies, and in-house organizational planning and a series of coordinated methods and measures. The internal control subject refers to the design and execution unit of the internal control system. From a macroscopic perspective, the national unified internal control system should be jointly designed by the relevant competent authorities in the State and relevant departments. Under this premise, each unit should set up a specific internal control system and implement it according to the unified internal control system. Although the concept of internal control was first proposed by the audit department, the real subject of internal control is an internal management system, which is carried out by the management department. The auditor designed the internal control system only to avoid the risk of home ownership of a phenomenon developed by the standard. Internal control object refers to the objects of internal control function.

Internal control belongs to the category of enterprise management, and the objects under its control are undoubtedly within the enterprise. One of the characteristics of modern enterprise management is to control all kinds of management activities in order to ensure that the management activities conform to the correct, reasonable and lawful requirements. Therefore, the overall inspection of the enterprise, the internal control of the role of the object should be a variety of enterprise internal management activities. Internal control is not an event or a situation, but an integral part of the management process.

The main content of the cost-cost business is: first, to carry out the basic work of cost. Cost-cost basic work control includes the control of various cost and expense records, physical assets measurement, acceptance and inventory, quota and internal settlement business. These basic work errors will reduce the credibility of the entire cost-cost work, resulting in cost-cost information distortion. The second is to divide the cost responsibility center, establishes the Operation Center. Before the cost costs occur, we must first divide the cost responsibility center and establish the Operation center. According to the cost data and the internal and external circumstances of the enterprise, the future cost level and the development trend of the scientific estimate, before the organization of production cost standards, the formulation of cost plans, layers of implementation. Third, the cost and cost of strict management. In the organization of the production process of the cost and cost of the strict management, and do a good job of the expenses of the examination and approval. Four is carries on the cost expense analysis. After that, according to the actual data and data to carry out cost analysis, to find ways to reduce the cost of products, and regularly to target cost realization and the completion of the cost planning indicators to implement a comprehensive review and evaluation, in view of the cost analysis of the problems found in a timely manner to take corrective measures.

The common problems in cost-cost business are as follows: first, the cost as an asset ledger, resulting in an underestimation of the cost of the current period and an overvalued asset value, which distorts the information on assets and expenses. The second is to classify assets as expenses, which leads to overvaluation of current expenses, undervalued asset value and distorted profit data. Third, arbitrarily change the cost calculation and cost allocation method, resulting in cost data distortion.

In addition, there is a cost-cost budget, the Department approves, lacks the strict control procedure and the method, the cost expense expenditure is out of control, the related tax is few, the wrong meter leakage meter, the expense voucher does not conform to the standard request, the product returns, the withdrawal material accounting is incorrect, the cost expense information feedback delay or the problem.

The Unit shall establish the post responsibility system of the cost and expense business, clarify the responsibilities and authority of the relevant departments and posts, and ensure that the incompatible posts of the transaction costs and expenses are separated, restricted and supervised.

The incompatible functions of the cost-expense business need to be separated: the cost-expense budgeting is separated from the job of the approving officer, the cost expense approval is separated from the executive's duty;

The Unit shall establish a strict authorization and approval system for the cost and expense business, define the authorization mode, authority, procedure, responsibility and related control measures of the approving personnel to the cost, and stipulate the duty scope and work requirement of the handling personnel to handle the cost and expense business. The approving officer shall, in accordance with the provisions of the approval system for the business authorization of cost and expense, conduct approval within the scope of the authorization and shall not exceed the approval authority. The handling personnel shall, within the scope of their duties, handle the business of cost and expense in accordance with the approval of the approving officer. For approving personnel beyond the authorized scope of the cost of approval of business, the operator has the right to refuse to handle, and timely to the approval of the authority of the authorities to report.

The Unit shall establish a strict cost-cost budgeting system, and the financial department has a special financial staff estimate that the budget plan will be submitted to the financial supervisor for the budget amount, and the cost budget should conform to the Unit's development goals and cost-benefit principles. Units should be based on cost-cost budget content decomposition cost indicators, implementation of cost responsibility, assessment of the completion of cost indicators, the establishment of rewards and punishment measures, the implementation of cost-cost accountability system.

The unit should combine its own characteristics and adopt appropriate cost control methods to improve the efficiency of cost management. The units engaged in production and operation activities shall adopt cost control methods such as standard cost, fixed cost or operation cost, and use modern information technology, combined with the characteristics of production process, to implement cost control and management. The Unit shall strengthen the cost control of material purchasing and consumption, and control the material cost within the budget. The unit shall determine the material supplier and the purchase price according to the stipulation, and adopt the method of economic batch to determine the material purchase quantity and control the material purchase and storage cost. The unit shall, in accordance with the provisions of the Inventory Control code, determine the variety and quantity of material consumed in accordance with the production plan or consumption ration and control the cost of material consumption.

Units shall establish cost-expense internal reporting system, real-time monitoring of costs and expenses, the actual costs and costs of the cost of the budget variances, should be timely identification of the cause, and to make corresponding treatment. The need for additional cost estimates should be reconsidered.

Using information technology to control the cost of enterprises the use of information technology can mainly control the cost of enterprises from three aspects: first, the substitution of manual work, can be more accurate, perform work efficiently, improve working efficiency and reduce costs, such as introducing financial software instead of manual bookkeeping; second, we can get accurate and detailed information as early as possible, make accurate forecast and correct decision in time, so as to avoid the market risk and prevent the decision-making error caused by the inaccurate prediction of information cause. Third, the use of information means to change the traditional business processes and methods, reduce intermediate links, reduce costs, such as E-commerce, network Marketing, can change the traditional production, sales model, to reduce cost costs.

Responsibility Center is within the enterprise in accordance with their respective production and operation characteristics and a certain extent of control, by the competent personnel to their controllable production and management activities and have the corresponding rights of the internal units. The internal production and operation activities of enterprises usually have their own characteristics and corresponding control range, for example, production workshop for product production, its control object is the production cost of products, and factory production and operation activities in addition to the production of products, may also include product sales, so its control object not only has the production costs, as well as income and profits. In accordance with the characteristics of production and operation activities, control areas and the size of the scope of responsibility, generally can be divided into cost center, profit center and Investment center of three types.

The Division of Responsibility Center is authorized by the general manager, the Finance department leads in conjunction with the Planning Department, then the various departments discuss the consultation, finally establishes the responsibility center, after the general manager approves the official entry into force.

Traditional costing systems are based on quantity. In the case of enterprises producing diversified product combinations according to different quantity, specification and complexity, the activity-based costing system is usually established.

The establishment of activity-based costing system must identify the jobs and resources and establish cost centers. Enterprise costs include direct labor, direct material, indirect manufacturing costs, and costs beyond the production process. The resource enters the job according to certain correlation, the job is each unit of work.

The cost forecast work mainly includes: according to the enterprise production, the change of sales development and production consumption level, calculate the target cost and cost under the precondition of measuring the target profit; According to the implementation of the technical and economic measures in the plan year, we can calculate the target of reducing the product cost in the plan year and forecast the development trend of the product cost according to the linear equation of the

The cost control standard mainly includes the direct material dosage standard, the direct labor consumption standard, the material price standard, the direct wage distribution rate standard and the manufacturing expense quota and the distribution rate and so on. The method of establishing the cost control standard has the quota law and the budget law, the enterprise may choose the decision according to the specific situation. The development of cost control standard link Control flow performance is: There are accountants to carry out investigation and collection of cost information, the establishment of cost and cost control standards, after authorized personnel approved the cost control indicators decomposition, implementation to each department, workshop, accounting supervisor responsible for the overall determination of enterprise cost plan.

The accountant is entrusted by the accounting supervisor to carry out the collection of cost and expense data. Determine the scope of data collection, indicating the method of collection and source of information. From the data collection personnel to serve as data collation personnel, analysis of the authenticity of the data, and then in accordance with management to reduce the cost of the requirements of comprehensive collation, and the collation of the data summarized report to the accounting supervisor.

Factory will be cost control standards to meet the relevant functional departments, production workshops and auxiliary production workshop, so that employees understand. Various departments and workshops to organize staff discussions, the actual situation to the cost control standards to revise and explain the reasons. Each department authorizes the relevant personnel to prepare the cost plan, which is signed by the department head after reviewing and agreeing. Each department organizes staff brainstorming to find ways to reduce costs.

The period cost mainly occurs in the purchase, the sale and the administrative management link, the cost generally occurs in the product manufacture process. Therefore, the cost of the product and the period cost to take a different control.

Management costs, financial costs and sales costs to be in accordance with the requirements of the classification of centralized control, the good application and approval, accounting staff to the entire cost of business process accounting and control. The Department members authorized by the competent department submit the expense application report to the superior Department supervisor. department heads in accordance with the level of centralized fee approval requirements, check whether they meet the eligibility for approval. For the right to approve or leapfrog application behavior, not to be entertained. The filing of the expense declaration must have a written application report with the consent of the department head and attach the relevant information. Examination and approval personnel to check whether the application material is true and complete, the content is clear, and strictly examine the legality, rationality and economy of the expenditure items, and to communicate with the applicant and the Finance Department when necessary. Approval of the application report must be signed by the approving officer. The relevant personnel of the Accounting department shall examine the completeness of the basic contents of the original vouchers and the transfer vouchers from the administrative, sales and logistic services, and the completeness of the processing formalities, the legality of the economic content, the correctness of the calculation content, and the signature and seal of the audit. The accounting department concerned personnel in accordance with the various departments to approve the signing of the expenses of the voucher and expenditure statement materials, strict review after the combination of departmental cost limits, in accordance with the enterprise cost settlement procedures for the settlement of expenses.

The cost control in the production process is mainly carried out by the accounting department, and the accounting department should establish a sound cost control system according to the characteristics of the enterprise production and inventory. Enterprises using different accounting methods, the production process cost control means will be different. When the accounting control is carried out by activity-based costing, the position authorization and control focus is the same as that of the previous cost method, but there are differences in the records and imputation of indirect cost and the calculation of product cost.

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