| Internal control is an important means to manage the operation.It has the ability to utilize the enterprise resources reasonably and can greatly improve the management level of the enterprise.Therefore,it has been widely concerned by all circles.In recent years,because some enterprises have not attached importance to internal control,lack of complete internal control system,fraud and fraud in daily operation activities are common.Especially the procurement business of enterprises,because it is susceptible to human factors,becomes corrupt and corrupt areas.How to establish a scientific and normative procurement internal control system becomes an important task to be solved urgently.In recent years,the development of technology has brought great changes to the internal control environment.ERP as an advanced management tool has been recognized and used by many large enterprises in China.This paper takes the internal control of zhuzhou co.,LTD.As a case,and analyzes the measures and effects of the enterprise using ERP system to strengthen the internal control of procurement.Paper first elaborated the internal control,ERP system and purchasing management related theory,this paper introduces the basic situation of zhuzhou au company,detailing the implementation of ERP system before and after the zhuzhou branch alliance purchasing application on your company's purchasing process,selecting suppliers,check incoming,check invoices and financial payment link,the financial index analysis method is used to zhuzhou au company related data(2012-2016)before and after the implementation of ERP system is analyzed,the following conclusions:(1)the enterprise can make use of the ERP system to improve supply response speed,to reduce the inventory costs,and improve enterprise core competitiveness.(2)through ERP system integration of procurement business process,it can improve the efficiency and level of procurement management,make purchasing management more standardized and more scientific. |
PDF Full Text Request