The Research On Improvement Of Inventory Internal Control Of QJ Company

Internal control is one of the important means of modern enterprise management,which can greatly improve the efficiency of enterprise management,prevent the occurrence of fraud,and ensure the safety of enterprise assets.The perfection of internal control is essential to the healthy development of enterprises.Perfect internal control to ensure the healthy and efficient operation of enterprises,reduce operating costs,prompting enterprises to maintain a certain advantage in the fierce competition.With " east wind of home appliances to the countryside," QJ Refrigeration Compressor Co.Ltd.,achieves rapid development.The rapid development of high profits covers up the rapid development of inventory management and internal control problems.With the home appliance related stimulus exit,the industry's situation has become extremely difficult,and the entire industry is in a small profit,on the brink of loss.The external environment situation is difficult to change,but the company can easily through strengthening the inventory management,improve the internal control of inventory,reduce production cost,make the QJ Compressor Co.Ltd.breakthrough predicament in the environment of market competition advantage.First of all,this paper expounds the theory of inventory control.Next to the QJ refrigeration compressor company as a case to introduce the current status quo and inventory control of potential risks: the stock purchase authorization is not reasonable,the supplier selection and purchasing department according to the assessment criteria is not reasonable,inventory procurement mode is not reasonable,stock acceptance form,the same material inventory encoding is not unified,understanding warehouse to warehouse personnel management work is not comprehensive,lack of responsibility,inventory information recording material card lag,inventory outbound management,customer credit audit is not reasonable,stocktaking form,inventory scrap,scrap management out of control.Again,through consulting company and inventory system related documents,on-site observation of current specific transfer process of all kinds of inventory and inventory management,and actively communicate with the relevant personnel inquiry,combined with the five elements of internal control analysis of internal control problems: the company's internal control environment problems in the corporate culture,corporate governance,human resource policies,risk assessment system is not perfect,control activities in authorization control and incompatible positions in authorization control are not inplace the implementation of information and communication problems,and lack of good supervision and evaluation system,and then based on the analysis of the problems on security measures are put forward control operation within the company inventory.Finally,combining the objective,main risk and main content of inventory internal control,this paper puts forward some suggestions to optimize the inventory control of the company.