Research On The Evaluation Of Internal Inventory Control Of A Company

The inventory of agricultural enterprises has the characteristics of various risks,complex types and strong dependence on specific environments.The internal control of all business processes of procurement,storage,production and sales is prone to major defects.Once the internal control of the inventory of agricultural enterprises is seriously flawed,its internal control evaluation system cannot be disclosed in time and effectively,which will affect the long-term development of the agricultural enterprise.The "scallop escape" event of zhangzidao group is caused by the lack of timely and effective disclosure of major defects in its inventory internal control,which makes the company's stock trading face the risk of delisting.Therefore,this paper builds A comprehensive evaluation system of company A's inventory internal control based on the analytic hierarchy process,conducts an internal control evaluation of company A's inventory,so as to disclose the defects of its inventory internal control,standardize the company's inventory internal control,improve the effectiveness of the company's inventory internal control,and promote its long-term development.This paper studies the internal control evaluation of A company's inventory,which is mainly divided into four parts.Firstly,the basic situation of A company and the status quo of inventory business process control are introduced to explain the status quo of internal control of inventory of company A.Secondly,the evaluation principle is constructed.Based on the analytic hierarchy process,the comprehensive evaluation system of inventory internal control of company A is constructed,which is the internal control of inventory of company A.The evaluation provides an evaluation plan.Thirdly,according to the company A's inventory internal control comprehensive evaluation system,the internal control evaluation of the company A inventory is carried out,and the internal control defects are found through data comparison,and the cause analysis is carried out.Finally,the countermeasures are proposed in a targeted manner to standardize the internal control of the company's inventory and improve the effectiveness of the internal control of the company's inventory.The research shows that: A company's inventory internal control effectiveness is weak,and its internal control defects are mainly reflected in social responsibility,risk identification,supervision and supervision measures,which reduces the internal control effectiveness of the company's inventory;based on the analytic hierarchy process A company's inventory internal control comprehensive evaluation system can conduct internal control quantitative evaluation of A company's inventory,and provides a quantitative and evaluation plan for enterprise inventory internal control evaluation research.