Application Research Of Value Added Internal Audit Based On Value Chain In Chain Store

In recent years,the development of the domestic fast food chain industry has entered a golden period and has become an indispensable part of promoting China's economic development and people's daily lives.However,due to the low qualification of the market for fast food in the fast food chain,the market returns are considerable,resulting in increasingly fierce competition among the industry.How to increase the value of the company in the chain fast food industry is in an advantageous position in the industry competition,and has become one of the important issues that managers need to consider.The emergence of value-added internal audit is not only an important breakthrough in the development of internal audit theory,but also changes the operator's inherent business and management thinking,guides and helps companies supervise and manage value chain activities,and allocate resources rationally.By optimizing the value chain,modern internal auditing can achieve the purpose of improving the company's business results and value-added.It can be seen that value-based internal auditing relied on value chain management has become an important method for modern enterprises to strengthen their management and internal control.This paper relies on the value chain theory and implements value-added internal audit of CJ chain fast food restaurants.The paper is divided into the following six parts: The first part is the introduction.It mainly expounds the research background,significance,research methods,ideas and innovations of this paper.At the same time,the relevant literatures are reviewed and reviewed.The second part is the definition and theoretical analysis of relevant concepts.It mainly expounds the specific connotation and realization approach of value-added internal audit,the content of value chain theory and the feasibility of introducing value chain theory into value-added internal audit.The third part introduces the process design and problem analysis of CJ chain fast food restaurant implementation of internal value auditing,including the background of the application of value-added internal audit of CJ chain fast food restaurant,and the analysis of specific process design and implementation issues.The fourth part is the application of value-added value-added internal audit in CJ chain fast food shops,and implements value-added internal auditing forthe CJ chain fast food restaurant procurement,production processing,marketing,logistics and appraisal,and analyzes the existing problems.The fifth part is related to the CJ chain fast food store case analysis of the relevant recommendations and inspiration,mainly for the value chain of the internal audit of the five aspects put forward rectification recommendations,in order to achieve value-added enterprises and promote the development of enterprises to provide reference.The sixth part points out the insufficiency of the research in this paper and looks forward to the future research.It is believed that with the richness and development of value-added internal audit theory and its extensive application in practice,it will play an indispensable role in the sustainable development of the company.The role of substitution.The key chapters of this article are the fourth and fifth sections.Under the guidance of the relevant theory of the value chain,the auditors built a risk-oriented index system around the operating status of the key links in the CJ chain fast food restaurants and analyzed the internal operations of the CJ fast-food restaurants.The problems existing in the report and related recommendations are made in a targeted way in order to optimize the value chain and achieve value added.In general,this article uses a combination of normative and case-study research methods,focusing on how to optimize the key aspects of the chain of fast food industry chain,give full play to the value-added functions of internal audit,hoping to provide some references for the development of China's chain fast food industry.