A Study On Inventory Internal Control In FB Automotive Parts Enterprise

Our country as the world’s biggest auto market, the development of the auto parts industry is directly related to the country’s level of industrial development.According to the enter of major foreign auto parts enterprises,domestic enterprises due to the poor research and technical ability and small in scale and received a huge impact.To cope with fierce external environment change, companies began to focus on internal control to prevent the failure situation, thus to improve the existing management situation. As the auto parts industry, an important form of enterprise assets is the inventory of the enterprise, its form is varied Transceiver and amount is larger, in comparison with others. It’s liquid velocity is faster, form is easy to change.Its inventory in the current asset accounts for about 60% in general, such a high value to reflect the enterprise production and management and operation of liquidity has very important significance. It is conceivable that the inventory internal control defects resulted in the enterprise’s business goal to reach the desired effect, to ensure the security of the property, low operating efficiency. Therefore, It is very necessary for us to researching the internal control of inventory management.In this paper, firstly, from the auto parts industry in inventory is extended to the general problems of D company internal control of inventory management existing in the internal control which I practice. I found exist some problems in inventory management as follows: excessively high inventory reserve inventory acceptance procedure is not reasonable Inventory is not Location planning is not reasonable Kanban management become a mere formality Then, through literature reading, by adopting the combination of empirical study and normative research method, the D company’s existing inventory management inspection and acceptance in the internal control of material flow, warehousing, inventory acquisition and a concrete improvement measures are put forward, and put forward the overall risk control system to establish inventory management improvement plan.