Research On Internal Control Of Inventory In S Building Materials Company

In recent years,the building materials industry has developed rapidly,and more and more high-qualified building materials companies have sprung up in the market,and competition has become increasingly fierce.However,the overall technical level of China’s building materials enterprises is relatively low,and the market and customers have higher and higher requirements on the construction period and product quality,which makes the profit space of building materials enterprises compressed.In this context,the view that the building materials industry is an extensive industry has not been applied.The harsh external environment has forced building materials companies to urgently strengthen internal management and establish a sound internal control system.As an important asset of building materials enterprises,inventory is the fundamental lifeline of building materials enterprises.Therefore,enterprises should pay more attention to the construction and improvement of inventory internal control system,thereby improving operational efficiency and enhancing enterprise competitiveness.Taking S Building Materials Company as an example,this paper makes a thorough analysis of the company’s internal inventory control.There are seven chapters in this paper.Chapter 1 introduces the background and significance of the research,summarizes the relevant research on internal control and inventory internal control at home and abroad,and puts forward the research methods and ideas of this paper;Chapter 2 summarizes the related concepts of inventory internal control and the key points of inventory internal control by reading relevant literature and theoretical knowledge;Chapter 3 summarizes the theoretical basis of S Building Materials Company.The present situation of internal inventory control in S Building Material Company is described objectively and the current situation of internal inventory control in S Building Material Company is investigated and analyzed by means of questionnaire survey.Chapter IV puts forward the existing problems of internal inventory control system in S Building Material Company according to the current situation.Chapter V identifies and evaluates the main risks of inventory by means of analytic hierarchy process and risk matrix method.Quantification and establishment of a relatively complete risk assessment system,and set up a reasonable risk management department and related positions for enterprises,and then combined with the identification of the main risks assessed,the control activities of the main six links of the process were optimized,and related defects put forward improvement measures,forming a comprehensive improvement program;Chapter VI for other issues to ensure the existence of security.The seventh chapter is the conclusion and outlook,which mainly summarizes the research results of this paper and hopes to provide reference for other similar enterprises.This paper takes S building materials company as the research object,and puts forward some innovative and feasible optimization plans and improvement suggestions.I hope to provide some reference for improving the company’s actual inventory management and inventory control,and provide reference for the construction of the internal control system of the same type of building materials enterprises in the same industry in China.