Design of Internal Control System of Cost
Authors
Minhang Fu
Corresponding Author
Minhang Fu
Available Online January 2017.
- DOI
- 10.2991/icefs-17.2017.82How to use a DOI?
- Keywords
- internal control; cost
- Abstract
Along with the prosperity of the market economy, enterprises become more and more concerned about cost in the process of continuous pursuit of interests. Consequently, the internal control of cost gets particularly important. For this reason, the state has also issued a draft for internal control of the cost in order to regulate this. The design of the internal control system is elaborated from two aspects of internal management control and internal accounting control of cost in this paper.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Minhang Fu PY - 2017/01 DA - 2017/01 TI - Design of Internal Control System of Cost BT - Proceedings of the 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017) PB - Atlantis Press SP - 579 EP - 584 SN - 2352-5428 UR - https://doi.org/10.2991/icefs-17.2017.82 DO - 10.2991/icefs-17.2017.82 ID - Fu2017/01 ER -