The Analysis And Optimization For Procurement Internal Control Of H Company

Purchasing is the beginning of all activities of the company and is the precondition for the company to organize production and sales of products.It directly affects the product cost,quality and profit level of the company.With the continuous upgrading modern information technology and social economy,we are facing more and more technical internal control problems in the practical work of procurement operations,and even many companies have major defects in the internal control system of procurement and payment business.Therefore,how to manage internal control of the company's procurement and payment processes has historically also been a major problem affecting corporate performance.As an overall solution for business management,SAP system is not only a set of procedures,but also the crystallization and incarnation of ideas and management concepts.As the MM module for the functions of material procurement and material management in the SAP environment,the internal control efficiency of the procurement process is significantly improved,the internal control points of the procurement process are clear,and risks are better controlled.This also brings about changes in corporate control environment.There are new problems all the time,and how to manage these problems are also the focus of many enterprises.As a typical domestic foreign oil company,H company has an internal management system that is different from other industry enterprises.Through analyzing the internal control of H company purchasing business,it summarizes the internal control advantages of H company and the internal control defects that need to be improved.It provides reference for the development and management of foreign oil industry enterprises.This article mainly uses the document data method,the case analysis method,the field survey method,etc.to analyze the problems existing in the internal control at the H company level and the business process level.The author will sort out the basic situation of H company's internal control by collecting H company's internal control documents,procurement internal process regulations and flow charts,payment internal process regulations and flow charts,corporate organizational charts,and corporate annual reports.Analyze the key omissions in the procurement and payment links in the daily business activities of the company,and propose a plan for internal control optimization of the H company.Through the research and analysis,it is found that the internal control of the H enterprises still exists in the internal control of the purchase and payment business,and the system is not perfect.In order to make up the defects of the internal control,at the enterprise level,the H enterprise should establish a more perfect internal control system,build a good enterprise culture and strengthen the construction of the internal audit and external audit of the enterprise.At the level of business process,according to the analysis of specific business problems,it is suggested that H enterprises should further improve the efficiency of purchasing and approval,make reasonable purchase approval authorization,strengthen the management of SAP system for prepayment,strengthen the design of purchasing process,strengthen the training of enterprise management and internal control personnel,and strengthen the process of accounts payable.The key control points such as management are optimized.