| With the rapid development of railways in China, the challenges of railway enterprises are increasing day by day. On the way of the reform of new situation, Railway Administration S is supposed to promote customer service quality, reduce production cost and develop diversified business to make it more competitive. The railway enterprise is a complex and large system work together with the out-dated tools of material management in the enterprise, which results in a great production obstacle for the enterprise in the production process.Under the new situation, Railway Administration S should improve management system and reduce the cost in order to develop diversified business and create its own value. As for material management, internal control system comes into being. In other words, procurement activities, procurement acceptance and payment, supplier qualification and inventory storage should be under whole-process supervision. This system makes a direct impact on production, technology, labor, transportation and many other aspects of grass roots in Railway Administration S and also on the economic growth benefits of the administration.Judging from this, if Railway Administration S aims to achieve the best results, it should improve internal control system based on the old internal control system and put it into practice in the whole process of material management. In particular, it should supervise the duty and authority of the administrative staff, purchasing demand plan, supplier management, open tendering etc so as to prevent the risks as well as corruption and advance the sustainable development of Railway Administration S in the intense market competition.Based on internal control system, this paper concludes the particularity of material management in Railway Administration S and other enterprises by a large number of documents and complete application of literature review method, field research method, conversation investigation method and case analysis method. According to the problems of material management in Railway Administration S and the conclusion of the current internal control system, it comes up with a design optimization plan to improve the internal control system of material management. |
