Study On The Problems And Countermeasures Of Internal Control Of AB Company Inventory

Liquor as a representative Chinese culture characteristic, is the embodiment of China spiritual civilization, a drink is our indispensable. Liquor industry belongs to the traditional handicraft industry, it is difficult to fully mechanized. Until today, liquor production is still labor-intensive, restricting the quality of environmental remote and personnel is low, make the management is relatively backward. Liquor making enterprises in the market to win a magic weapon is approved catch liquor has the spirit of culture of the society, advertising marketing, improve brand awareness, so as to have pricing power, which makes the liquor enterprise to maintain high profit. However, liquor market competition is becoming increasingly fierce, and the second half of2012began to experience the industry market winter, limit the prohibition, strictly controlling the "three public consumptions" policy and "multiple strike plasticizer" event, liquor making enterprises not strong high priced running, it will be difficult to maintain high profit. Liquor making enterprises can only be re positioning, the formulation of a new strategic direction for the development of enterprises from the market gradually turned to the king:internal management optimization. Liquor making enterprises exist extensive management, inventory control, inventory control process of the weak awareness of complex issues, causes the enterprise operation efficiency is low, the product quality can not be effectively enhance. In order to improve the liquor business inventory internal control issues, improve enterprise economic benefits to reduce the cost, suit one’s measures to local conditions, to establish scientific and effective internal control system inventory has become an urgent research problem.This paper first reviewed the internal control theory, discusses the meaning and the development of the internal control, analyzes the domestic and foreign research review and progress of internal control; secondly, taking AB company as an example, introduces the background of AB company, the existing problems of internal control in AB company inventory for the overall analysis, such as internal the control environment and the establishment of the system is not perfect; the internal process of inventory control weakening, internal control link is not complete; inventory accounting procedures and applied range of inventory control is too narrow; finally, based on the analysis of existing problems, and puts forward some concrete countermeasures for AB company and improve the inventory internal control, such as the establishment of a sound internal control environment the optimization of the internal control system, strengthen the optimization; inventory control activities; strengthen risk assessment and implementation, to establish and improve the internal supervision system.