Research On Inventory Internal Control Optimization Of SJ Company

In recent years,chemical fertilizer production industry market is near saturation.In order to win the competition with opponents,most of companies gain market share by reducing costs,lowering sales prices.It can be seen that the external environment of the industry market is not optimistic,with many factors restricting the development of enterprises.Therefore,the enterprises need strengthen their internal construction,optimize the process and achieve sustained and healthy development of enterprises.As an important means of management,internal control enterprises to avoid major risk prevention through its risk prevention,internal supervision,information transfer,cultural construction,and control of activities,maintaining steady and rapid development of enterprises Show.Through a comprehensive implementation and effective internal control,enterprises are able to understand the current market demands,improve the ability to respond risks.It also helps enterprises achieve safeguard of assets,establish a reasonable cost control standard and reduce the occupancy rate of funds.In order to adapt to the current rapid development of the market economy,Chinese enterprises need to develop a more comprehensive inventory,norms,strict internal control system,and lay a good foundation for the long-term development of the enterprise.This paper takes SJ company,a main chemical fertilizer and fertilizer product,as the research object.The research methods include literature analysis,case study and investigation.Combining the fieldwork investigation and relevant theoretical knowledge,the SJ company's internal control of inventory to conduct is comprehensively analyzed.Firstly,it expounds the background and significance of the study,the research methods and the specific research contents,introducing the internal control and inventory related theory of internal control.Secondly,the situation of enterprises of SJ company;organization structure;procurement,inspection,storage and other aspects of the control process of objective are discussed.Then,from the riskassessment,control activities,internal control of inventory management information communication and supervision activities,possible problems in SJ are analyzed,citing relevant examples and pointing out the root which causes these problems.Finally,aiming at optimizing the internal control system of SJ company's inventory,we propose targeted improvement measures and innovation and optimization suggestions with its actual situation and existing related systems.Through the above research,the following conclusions are drawn: firstly,SJ Company should establish the mechanism of early warning,prevention and examination.Secondly,SJ Company should pay attention to the professional quality training and to improve the internal control consciousness of employees,and promote the sustainable development of enterprises.Strictly control from the internal control process,the work of each link are carefully optimized.