制革企业成本问题与内部控制策略研究

Study on cost problem and internal control strategy of leather industry

制革企业尤其中小型制革企业,在生产与管理过程中出现的成本管理和内部控制问题,是影响制革企业正常发展、阻碍中小型制革企业扩大经营的重要因素之一。文章针对制革企业中出现的成本管理问题,以及内部控制策略问题进行研究,总结了优化制革企业成本管理和内部控制的方法,从制革企业成本管理内部控制体系的改进原则、具体举措及改进建议等方面进行了阐述。

The problem of cost management and internal control in the production and management process of leather enterprises,especially small and medium-sized leather enterprises is one of the important factors affecting the normal development of leather enterprises and hindering the expansion of small and medium-sized leather enterprises.In this paper,the problems of cost management and internal control strategy in tanning enterprises were studied,the optimized method of leather making enterprise cost management and internal control were summarized from the leather enterprise cost management improvement principle of internal control system,specific measures and suggestions for.improvement were expounded.