【導讀】部控制也愈發(fā)顯得至關為重要。貨幣資金和成本內部控制是餐飲業(yè)內部控制中存在最多的問題，也是至。銷售過程中的資源浪費情況普遍存在，種種問題旨在要求我們采取對策進行成本控制，努力降低成本，內部控制是企業(yè)經營活動中強化內部會計監(jiān)督，進行自我調節(jié)和自我約束的內在機制。身的內部治理需求，又要滿足外部監(jiān)管的要求，同時還要考慮內部控制的成本問題。因此，加強企業(yè)內。人類社會的各方面活動均需要進行調節(jié)與控制，大至一個國家的社會活動及經濟活動需要控制，是現代管理學和現代審計學共同關心的問題。內部控制手段、內部控制目的三個方面進行定義。對于不同的人而言，內部控制代表不同的事，具有不。既定的管理政策得以實施而采取的所有方法和措施。內部控制包括組織計劃，以及為達成配合組織任務，保護資源，遵循法律、規(guī)章及各項管理。循提供合理保證的過程。構與作業(yè)等元素組成。舞弊性財務報告產生的原因，其中包括內部控制不健全問題。

　　

【正文】 her material costs. 3, subcontractors and consultants. When the project team of contractors or no expertise (human) resources conditions for the pletion of specific projects tasks for them, they may subcontract to hire consultants to plete these tasks. As examples of this work include the design manual, plete operating manuals, software design as well as a person dinner reception work. 4, apparatus and equipment leasing. Sometimes the contractor may need special equipment, tools or equipment used in a standalone projects (processes). If this equipment or apparatus in only suitable for small projects only or if it is too expensive and not suitable for purchase. This project uses equipment needed equipment circumstances, the contractor may decide to adopt hiring approach. 5, travel. If the project needs during the mission (except local travel outside) then travel costs to cover travel costs (such as airline tickets), acmodation and meals. Apart from the above project costs, contractors or project team may have to consider contingencies included in the projects that may occur during the unexpected things have costs. For example, when the project cost estimate has been prepared, the risk of overlooking some of the projects cost, so that it was not because they had worked, the project may have to rework or multiyear projects may increase the duration of labor (salaries), the material costs. It should be noted that fulltime staff were responsible for the cost and the estimated cost of work is good practice. This can be a dedicated staff mitment as a guarantee to avoid letting a person to do the entire project cost estimates and likely to cause any prejudice. Hundreds of people, including largescale projects to enable each individual to provide cost estimates are not realistic. . In this case, each anization or agency involved in subcontracting may designate a dedicated and experienced person responsible for doing their own cost estimates. If a contractor or anization in the past has been pleted similar projects, and to maintain the various records of the actual cost of the project, these historical data to estimate the current cost of the project, play a guiding role in the process. Cost estimates should be a powerful but also rational. So they should not be too heavily for possible errors or fill them for everything including contingencies funds. If the cost estimates are too conservative, and the estimated total cost of the project may exceed the customer willingness to pay the contractor or higher than that of other petitors estimate. On the other hand, if the cost estimates are too optimistic and overlooked some unexpected expenses, the contractor or may be losing money (in the pricing contract) or have to face to 廣州應用科技專修學院教學站 會計學 2020 級本科業(yè)余 外文資料翻譯 20 the customer to obtain additional funding to the embarrassing cost overruns. Effective cost control is the key to the law in a timely manner on the basis of cost performance. Early identification of cost difference is crucial and cost ineffective, and this may worsen the situation prior to take timely and effective measures. Once the project costs out of control, it is necessary to plete the project within budget plan is very difficult. Cost control include the following: 1, the analysis of cost performance, determine which packages need to work to take effective action. 2, decided to take any special effective action. 3, edited projects including the time and cost projections, which include the effective action. Cost analysis should include recognition of achievement who have a negative difference between the cost of performance or cost index less than 39。s work packet. At the same time, it should be in the previous reporting period to identify the differences in cost or cost performance index has been deteriorating work packet. In order to reduce costs or improve work efficiency, we must have the negative difference between the work of the package to focus its efforts on improving measures. By these measures focus its efforts on the priority should be modified by the difference between the total cost to decide, that is, have the greatest negative cost difference should work with the highest priority packets. When a negative assessment of the difference between the cost of the packet, you should focus on measures to take effective action to reduce the activities of the following two types of costs: 1, will be held in the near future activities. Not a longterm plan to reduce the scheduled activities at the cost, if these implementation of effective action in the near future, you will receive immediate response to the results. If you take effective action to postpone implementation until the longterm future implementation of a moment, then before this, the cost difference will be negative and further deterioration. As the project forward, can take effective action to the remaining time will be less and less. 2, the estimated cost of the activities An effective measure taken, the cost is only cost $ 20,000 activities 10%, with the total estimated $ 300 activities, can have significant results. Usually, the greater the estimated cost of an activity, the greatest extent greater opportunities to reduce costs. To reduce the cost of the activities of a variety of different methods. One method is to use the relatively low price and meet the functional use of the material. Also that they can go to another supplier, but he can supply the same lower cost materials. Another approach is to arrange a wealth of expertise or experience to plete the people supporting this activity or to obtain better results. In addition, one way to reduce costs is to narrow the scope of the work packages to reduce some of the specialized equipment or activities. For example, started as a program, a contra