SJ Company Purchasing Business Internal Control Evaluation And Optimization Research

Construction and construction industry have an important status in the national development and national economy?However,in contrast to its importance,the development of our company in this industry is relatively backward and cannot meet the increasing demands of this industry.In the process of construction,it is a very important step to buy materials of construction.The cost of building materials occupies a considerable part in the whole process of construction.The steps to complete the whole construction are very important to the cost and quality.The internal control of purchasing business in construction enterprises is one of the most important part of the management.Therefore,in order to save cost,realize profit and guarantee the quality of project,construction enterprises must pay more attention to the internal control of the procurement process.This paper takes SJ construction group as an example to study the internal control of construction enterprise purchasing business.First of all,after elaborating and summarizing the related on internal and external control management,this paper and expatiates on the related theories of procurement and internal control.Then,this paper constructs a set of internal control evaluation model for SJ group based on fuzzy comprehensive evaluation method.And producing a questionnaire and a random interview among the employees of the group.After collecting and arranging the answers to the questionnaire,The paper takes the fuzzy evaluation method to evaluate the internal control evaluation model,Later,basing on the calculation of the fuzzy evaluation,using the comprehensive analysis of the realistic interview environment is used.It is found that the main problems of SJ group's procurement business are mainly in personnel organization,raw material warehousing and internal communication efficiency.Then,this paper has a further research on the origins of these contradictions,raising up some effective opinions based on these contradictions.Such as Improving the management of employing organization,improving the warehousing process,improving the internal control system.Finally,the author expects that in this paper can give a new thought to the research of relevant domestic direction.In addition,it can also plays a certain role in the improvement of internal control management of purchasing business among related group enterprises.This article as a starting point,building scientific and rational enterprise procurement internal control evaluation system,and found that the construction enterprise co existing in the procurement business aspects of the problem,at the same time in order to optimize the procurement of SJ group's business to a certain reference value for the same type of enterprises.