Inventory Internal Control Problem Research:Taking NS Aluminium Company As An Example

As one of the important assets of the enterprise,inventory has its internal control level,which also determines the production efficiency of the enterprise.The internal control of inventory generally includes procurement,warehousing,inspection income,requisition,audit,daily management and performance evaluation.Each link is critical to the final production and sales of inventory,and each department needs Establish a scientific inventory internal control system and strictly enforce it,and adhere to the basic principles of separation of incompatible positions in each department.The internal control of inventory is one of the main contents of the internal control of the enterprise,and its ultimate goal is to achieve mutual supervision and mutual restraint between all links and departments of inventory management.The aluminum company’s inventories are mainly aluminum materials and finished products processed from aluminum-based materials,such as aluminum alloy,aluminum oxide,aluminum foil and foil.For aluminum companies,the importance of inventory is higher than that of ordinary companies,and the collection,production,processing and storage of aluminum materials need to be managed with a sophisticated inventory internal control system.This paper refers to the domestic and international research on inventory internal control,and analyzes it with a typical NS aluminum company as a case.In addition,the information and communication within the company that existed in the internal control process of NS Aluminum Company was not smooth,and the separation of incompatible positions in the actual work was not implemented,and the internal supervision system of inventory was lacking.Improvement strategies and recommendations.It is recommended that NS Aluminium and other aluminum companies similar to NS Aluminium improve internal control environment,improve corporate governance,improve the employment system,establish a risk management system,and establish good internal and external information communication.System,use modern management technology to improve internal control efficiency,strengthen internal supervision;and improve the internal control of inventory from the seven aspects of procurement,warehousing,inspection income pool,requisition,regular audit,daily management,performance evaluation.