Research On Internal Control Of Starbucks(China) Company

Nowadays,economic globalization and the information are flourishing.Capital,technology and commodities are constantly circulating all around the world.Unlimited business opportunities are provided in this context,with many uncertain factors in economic and social development.Meanwhile,the environment of enterprise operation and management is increasingly complex,and the operation and management face more risks and challenges.As a result,in the context of this market situation,enterprises need to strengthen internal control and continuously improve their management level.This article mainly includes the research on the internal control theory and analysis on the Starbucks company internal control cases.These contents are wished to be used for reference to the internal control of high-end catering industry even the whole catering industry.This paper firstly elaborates on the internal control status of domestic and foreign enterprises through literature research method and summary induction method,and reveals the main problems in the internal control of Chinese enterprises.Otherwise,this article introduces the theory and framework of enterprise internal control.And the article summarizes three risks in the development of Chinese catering industry,which prepared the theory for the following case study of internal control of the Starbucks.Next,using case analysis and combining the ERM framework,this paper studies the basic situation of the company,the status quo of internal control development and the main problems.This part mainly includes the research on the risks which Starbucks Co.faces with on the food safety part,financial and market environment,and the measures to deal with and control.In the end,based on the relevant theories and the specific situation of Starbucks Co.,this article puts forward some suggestions on the reform of the internal control system of Starbucks.