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在企业经营的过程中,成本费用作为企业的一项支出,是企业在经营过程中关注的重点,寻求成本最小化就成了处于困境中的中小企业发展的别无选择。任何企业都在完善内部控制制度,加强成本管理,严格执行,充分发挥成本控制功能的内部控制。本文介绍了企业成本相关问题的内部控制,从成本费用内部控制的相关概念入手在此基础上介绍了中小企业的基本情况,并对中小企业的成本费用内部控制现状进行分析,分析其存在问题的原因,并相应的相关对策。
In the process of enterprise management, cost and expense as an expenditure of the enterprise are the focus of the enterprise in the operation process. Seeking the cost minimization has become the development option for the SMEs in difficulty. Any enterprises are improving the internal control system, strengthening cost management, strict implementation, give full play to the internal control of cost control. This article introduces the internal control of the problems related to the cost of the enterprise, starts with the related concepts of the internal control of the cost and expense, introduces the basic situation of the small and medium-sized enterprises on this basis, analyzes the status quo of internal control over the cost and expense of the small and medium-sized enterprises, analyzes the existing problems Reason, and the corresponding countermeasures.