内部控制制度在小型企业管理中的应用分析——某铁工厂内控制度调查分析

在当今国际竞争的大潮中,成本领先战略被企业普遍采用的环境下,低成本、高质量、优服务已经成为众多企业竟相追逐的目标,这些目标中低成本是一个基础目标。企业如何才能用低于平均成本的投入取得较高的质量呢?是每一个管理者关心和努力做到的目标。内部控制制度作为一种管理制度,为管理者的日常业务提供了一个有效的管理方法,笔者通过对某铁工厂内控制度调查,分析内部控制制度在小型企业管理的效用。

Analysis on the Application of Internal Contro System in Small Business Management

In today's international competition, the "cost first" strategy is universally adopted by enterprises, thus low cost, high quality and quality service have become the main goals for most enterprises. Among these goals, low cost is a basic target. How to retain quality while keeping costs under average is a goal for which every person in managerial position strives. Internal Control System provides an effective managing mode for the daily work of management. The authors analyze the application of Internal Control System in small businesses based on their investigation into the internal control system of a certain iron plant.