价值工程及其功能成本法在内部控制机制分析中的应用

价值工程是分析内部控制有效性的一种定量方法,其基于最低的成本提供最好的内控,在分析时要针对企业的实际情况来展开内部控制相关的评价,以更好地服务于内部控制的发展。我们通过运用功能成本法这种价值分析方法来对内部控制机制进行价值分析,通过降低循环成本和增加循环有效性来提高内部控制机制的价值。

Value Engineering and Function and Cost Method and Their Application in the Internal Control Mechanism Analysis

Value Engineering is a quantitative analysis of the effectiveness of internal control method,which is based on the lowest cost to provide the best internal control in the analysis to address the actual situation of enterprises to expand the evaluation of internal control related to better services in the development of internal control.We analyze the value by function and cost method and enhance the value of the internal control mechanisms by reducing costs and increasing the effectiveness of the circulatio...