Research On The Internal Control Of The Supply, Production And Marketing Of JS Medium-sized Wine Enterprises

With the development of China's market economy,a large number of small and medium-sized enterprises have become the important driving force for the progress of China's national economy.Small and medium-sized enterprises have made significant contributions to not only China's economic growth,but also the employment of our country's massive labor forces.In the fierce market competition,many medium-sized enterprises have encountered bottlenecks in their development.In the course of development,some manufacturing-oriented medium-sized enterprises have failed to maintain internal control of their product supply,production and sales due to the imperfect internal control system and inadequate staff execution,which has affected the progress and sustainability of medium-sized companies and even led to bankruptcy.The manufacturing enterprise's production and management process mainly includes the three stages of product supply,production,and sales.The relationship among product supply,production and sales is related to the entire business operation of the enterprise.If the enterprise wants to continuously create profits and achieve sustainable development,it needs to strengthen its internal control of product supply,production and sales.There were a large number of medium-sized companies producing wine in China's Guizhou Province,but in the process of development,many medium-sized wine enterprises have stopped production due to the lack of internal control.With the adjustment of national policies and the transformation of many consumers' consumption concepts,this special industry of wine must continuously improve the scientific enterprise management system,strengthen the company's internal control,and increase the awareness of risk.Only in this way can wine enterprises adapt to the huge changes in the future market and ensure the sustainable development.In this paper,methods of literature research and case analysis are adopted.Taking the privately operated medium-sized manufacturing enterprise-JS wine enterprise as a case,this paper analyzes the internal control of product supply,production and sales,and put forward suggestions for improvement based on its actual situation.This article is divided into six parts.The first part is the introduction,and it mainly clarifies the research's background and significance,ideas and methods,and a summary of the research status at home and abroad,etc.The second part analyzes the characteristics of the medium-sized enterprises and the features of their internal control.The third part mainly summarizes the status quo of the internal control of product supply,production and sales for of the case company.The fourth part analyzes the problems and impacts of internal control of product supply,production and sales of the case company.The fifth part provides suggestions for the optimization of internal control for the case company.The sixth part is the conclusions and prospects of the paper.Through analysis,it is concluded that the lack of employees' responsibility and assessment mechanism led to insufficient internal control execution of JS wine enterprise;and the imperfect internal control system affected the development of enterprise.Finally,the paper proposes an optimization plan based on the current situation and causes of the issue of product supply,production and sales.And it will promote JS wine enterprise to improve their internal control in the future,improve the effectiveness and efficiency of internal control,and have practical significance for the better and long-term development of JS wine enterprise.Through the research of this paper,the author hopes to provide experience for China's medium-sized manufacturing industry in how to optimize the internal control of product supply,production and sales.