A Study On The Second Coal Mine Of TA Coal Enterprises Inventory Internal Control

With the continuous development of science and technology,business management requirements are increasingly fine,while the internal control of the problem of exposure is also more and more obvious.Inventory as an important asset of the enterprise,in the production of a large number of working capital,the inventory of the internal control of the whole production and sales of the whole process,effectively improve the internal inventory control,to help enterprises improve operational efficiency and reduce operations Risk,to speed up the flow of funds.Inventory internal control has become the focus of attention and management of modern enterprises,TA coal industry as a large state-owned coal enterprises,improve the internal inventory control system,saving inventory costs,improve economic efficiency has a very important significance.Therefore,it is necessary to improve the traditional inventory internal control system of coal enterprises.Taking the second coal mine of TA coal as the object,this paper first review the domestic and foreign enterprise internal control and internal control of inventory related research,and then state the related theory of inventory in the enterprise internal control,mainly including: definition and related theory of internal control and internal control inventory,inventory internal control principle,target,method and key technology risk points,etc.,on the basis of relevant theories and methods,this paper introduces the basic situation of TA the second coal mine coal and mine material and coal as the main structure of the inventory internal control process,through method combined with the actual situation of the depiction of the flowchart,founding there ate some problems in mine material inventory:demand planning,warehousing,storage and acceptance,recipients and inventory,in the same way,loading and unloading,transportation,inventory,coal stocks in quality management also has some problems,the article points out the problems existing in the above link and carries on the analysis,finally aimed at these problems puts forward the corresponding strategy.In conclusion,TA the second coal mine coal inventory internal control process,the holes need to be improved in this paper the existence of a loophole in the proposed optimization method,and puts forward some auxiliary measures,such as inventory the culture construction of internal control,risk awareness,the performance evaluation system,information system should strengthen management and supervision and so on,hope to help the mine in the aspect of perfecting internal control inventory,and other production units of the enterprise.