Research On Internal Control Of Inventory Problems For A Oil Production Plant

With the in-depth development of the market economy,the competition between enterprises is becoming increasingly fierce.The continuous introduction of high-tech industries and the reform and transformation within the company have injected new blood to the growth of the company's profits,and brought unprecedented development and challenge to the internal management of company.An effective internal control system can help enterprises to strengthen internal supervision from business operations in all respects,in order to improve the level of management and achieve maximum input-output efficiency.As an important part of the internal control of an enterprise,the inventory internal control involves all aspects of supply,production,and sales of the enterprise,is the focus and core content of the internal control of the enterprise.At the present stage,most of oil-gas recovery enterprises have established inventory internal control system,but existing a lot of problems such as immature internal control environment of inventory,incomplete inventory risk assessment system,and lack of internal inventory control activities have produced an effect on the overall management level of the enterprises,creating obstacles to the healthy development of the enterprise.This paper takes the internal control of the inventory of A production plant as an example,and refers to a large number of domestic and international research situations.Based on the theories of internal control and inventory internal control,this paper uses documentation research method,case studies and interview method to analyze the existing problems in the internal inventory control in enterprises and propose effective suggestions.First,this paper elaborates the entrustment and agency theory,cybernetics theory and related theories of internal control and inventory internal control.Secondly,it introduces the current situation of inventory internal control of A oil production plant.Additionally,this paper also analyses the existing problems and causes from the perspective of the five elements of internal control.It is found that there are problems such as the immature internal control environment of the inventory,the incomplete inventory internal control system,incomplete inventory control measures,the unsmooth communication of inventory internal control information,and the lack of internal control of inventory control.It is found that there is lots of problems such as internal control environment in inventory is not mature,the internal control system of inventory is not perfect,the inventory internal control measures are not perfect,and theinternal control information of inventory is communicated.Finally,using internal control related theories,this paper analyzes and puts forward optimization proposals for the internal control of the inventory from the perspective of the five elements of internal control,so as to strengthen the company's internal inventory control effectiveness,improve the company's inventory management capabilities,and enhance the overall corporate competition force.It is hoped that the research in this paper can provide factual references for inventory internal control of oil-gas recovery enterprises.