Study On The Optimization Of Inventory Internal Control In DX Company Under ERP System

With the rapid development of Internet technology,ERP technology develops rapidly and is widely used in enterprises,making enterprise operation and management more intelligent and efficient,and promoting the enterprise to information,digital transformation.ERP turns all the business processes of an enterprise into a tightly connected business chain,effectively integrating the management of procurement,production and inventory.At the same time,the financial situation of each business link of the enterprise is effectively controlled.The internal control of inventory is an important part of the chain.The application of ERP makes the internal control of inventory more standardized and efficient.However,there are still some urgent problems to be solved in the application of ERP.Based on DX company as the research object,based on the company’s long-term on-the-spot investigation,through the use of case analysis and literature research analysis of the actual situation of the company to implement ERP application,and combining with the characteristics of the COSO framework theory and applications of ERP,from the control environment,risk control,control activities,information and communication,the internal supervision and five aspects,such as comprehensive ERP system are analyzed under the DX company inventory problems of internal control,and the causes of these problems are deeply analyzed.On this basis,combined with the specific situation of the company,this paper puts forward some specific improvement Suggestions,such as creating a good ERP internal control environment,establishing a scientific risk assessment mechanism,standardizing the internal control activities under the ERP system,building a smooth information transmission and communication mechanism,and formulating an effective ERP internal control supervision system.The implementation of these Suggestions will greatly improve the company’s work efficiency and quality,provide the company with more accurate inventory information,and enhance the company’s ability to use ERP system for internal inventory control.By implementing the optimization plan of inventory internal control under ERP system,DX company will make the inventory business process more reasonable and standardized,further reduce inventory cost,and greatly improve the ability of inventory risk prevention and control,thus improving the inventory management level of the company.It is expected that this paper can provide some reference for other enterprises in the same industry to use ERP system for more effective inventory internal control.