Study On The Internal Control Of YT Supermarket Inventory Based On Risk Management

In recent years,along with the rapid development of the retail market,the retail supermarket has been expanding rapidly in China.In order to stand out in the highly competitive retail industry,seek development,increase profits and enhance corporate competitiveness,major supermarkets are attaching more and more importance to the internal inventory control.For retail enterprises,inventory,as the most important asset of an enterprise,fully reflects the survival,operation and capital flow of supermarkets.With the increasing awareness of the importance of internal control and risk management among the public,internal control has developed into a new era integrating risk management,corporate governance and other systems.Supermarkets should pay more attention to how to save unnecessary waste,reduce operating costs and constantly optimize the internal inventory control system and process while focusing on revenue generation.Taking YT supermarket as the object of research,this thesis studied the existing problems and causes of internal inventory control in depth from the perspective of inventory categories.First of all,the relevant theories of internal inventory control were sorted out.Secondly,YT supermarket's inventory types and internal inventory control status were described in detail.Then,the overall status quo of YT supermarket's internal inventory control was analyzed from the five elements of internal inventory control,an in-depth study was conducted on the internal control in three departments,namely,fresh product inventory,food and dry goods inventory and daily necessities inventory,the existing problems in each key link of its internal control was identified,and the corresponding reasons were analyzed.Finally,in combination with the specific situation of YT supermarket,the key risk points and control objectives of the problematic links were analyzed in turn,and specific improvement suggestions were proposed.Suggestions for the improvement of YT supermarket's internal inventory control under risk management are the core part of this thesis.Firstly,the overall improvement suggestions were put forward from the overall level of the five elements of internal inventory control.Then specific suggestions for improvement were put forward according to the internal control in three departments,namely,fresh product inventory,food and dry goods inventory and dailynecessities inventory.YT supermarket,as an old brand supermarket with large customer flow in City A,is one of the most representative supermarkets in City A.Therefore,the research on YT supermarket's internal inventory control can provide some reference for other supermarkets to improve their internal control.