The Research On Optimization Of Inventory Internal Control In Company A

China is a large agricultural country,and chemical fertilizers occupy an important position in agricultural production.Under the current background of excess capacity and low fertilizer utilization,fertilizer companies are facing threats and opportunities from the industry.Internal control can improve the operating efficiency and effectiveness of an enterprise while ensuring asset safety.Inventory is of great significance to the fertilizer company.If the company wants to ensure the safety of the inventory and reduce the cost of each link of the inventory,it should focus on and strengthen the design of the internal control system for the inventory.Company A is a fertilizer production enterprise,the study mainly analyzes the company A's inventory status,and internal control systems and processes of inventory.The internal control system of inventory has been implemented,but in actual work,there are still many inventory management loopholes to be resolved.Through field visits,questionnaire survey method such as found in the Among them,inventory purchase,check incoming,warehouse inventory,outbound from inventory related links such as incomplete there is a process,procedure is not standard,the responsibility is not clear,the problem such as jobs are not isolated,and then analyze the causes of the problem through in-depth analysis,such as imperfect control environment,imperfect risk identification and management system,poor communication channels,and weak internal supervision,inventory related to the enterprise internal control process is optimized design,in the purchase link to please purchase examination and approval,purchasing plan preparation,supplier selection and personnel responsibilities such as the key control points is optimized;The first inspection procedure of purchasing personnel is added in the process of acceptance and warehousing,which separates the functions and powers of acceptance and warehouse management personnel to enhance supervision and constraint.The storage department shall increase the formulation of the storage system,and complete the in-storage inspection on time;Requirements were made to the stocktaking personnel,and scientific measurement methods of coal and hazardous chemicals were refined.Require the separation of duties between the outgoing and outgoing personnel,and strengthen the supervision of the incoming and outgoing;Implement disposal procedure after quality inspection of scrap inventory.Finally put forward to build A good internal control environment,establish and improve the risk identification and management system,strengthen the inventory information communication channels,strengthen the control activities execution effectiveness and improve the regulatory system of this A series of measures to ensure internal control optimization,in order to reduce the internal control risk of company A's inventory management,improve the company's inventory management efficiency.