Research On The Whole Process Management Audit Of Spare Parts Of Power Grid Companies

In the context of supply-side structural reform,power grid companies are focusing on reducing production capacity,inventory and costs,so as to promote slimming down and keeping fit.As one of the inventories,spare parts have serious inventory overstock and occupy large amount of capital,which makes power grid companies face the arduous task of pressure drop.The difficulty of pressure drop is mainly reflected in two aspects:on the one hand,the management of spare parts is complex,which not only includes the management of procurement,inventory and reception,but also involves the management of infrastructure projects,technical reform,maintenance and equipment reliability management.On the other hand,power grid companies do not pay enough attention to the management of spare parts,there is no need to audit or maintain the traditional accounting audit mode,the lack of necessary audit work.Therefore,it is necessary to audit the whole process management of spare parts in combination with the production characteristics of power grid companies,improve the management status of spare parts and increase enterprise value.This paper takes the whole process management of spare parts of power grid company as the entry point,based on the theory of spare parts management and internal control management audit,analyzes the current situation and existing problems of spare parts management of power grid company,and puts forward how to implement the whole process audit of spare parts in power grid company.This article analyzed the current physical grid infrastructure over stock of spare parts management and value management phase separation,margin purchase demand quota formulation is not scientific,inventory of spare parts in the classification management,parameter management,forecast of missile d etection management,inventory management and security management five aspects of deficiency in the internal control management,as well as the spare parts in the production of receiving,distribution of warehouse,spare and scrapping outbound management four aspects the problem of low efficiency to power grid company whole process spare parts management audit is divided into general increase of auditing management,inventory management and warehouse management audit of three parts,In addition,the audit model of warehouse replenishment and purchase of spare parts,turnover rate monitoring model,pre-test and final inspection time monitoring model,"7S" safety management audit model and discarded warehouse classification audit are put forward.Realize internal audit to supervise and evaluate the whole process management of spare parts in advance,during the process and after the process.In this paper,the traditional post audit pass forward,from the traditional mainly based audit accounts to the business-type audit on the basis of the internal control of the production management,effectively prevent risk management for power grid companies,improve the efficiency of spare parts management,reduce inventory levels and reduce the inventory cost,is of great significance to promote its healthy development.