Research On Internal Control Of RAW Material Purchasing Business Of S Food Company

The food industry is an important industry that affects people's economy and life.Reasonable management and operation can make the national economy grow well.Compared with other industries,its supply chain is more special.Only the leading enterprises can guarantee the safety of raw material processing and products.Therefore,the processing enterprises need to strengthen the raw materials of supply management,implement effective procurement internal control,purchase high-quality raw materials,and avoid food safety accidents.The supply of raw materials is the beginning of normal business operations and is closely related to production,inventory and sales,product quality and profitability.Based on the research of internal control theory,this paper first introduces the research status of internal control at home and abroad,and determines the research content and method.Then according to the "Basic Guidelines for Internal Control of Enterprises" and "Guidelines for the Application of Internal Control of Enterprises No.7-Purchasing Business",from the second chapter,taking S food company as an example,the existing problems of internal control of raw material procurement is analyzed: the procurement process is insufficient.The supplier management is not appropriate,the procurement contract tracking management is not timely,and the raw material acceptance is not perfect.At the same time,in view of these problems,from the lack of procurement planning management system,supplier selection and evaluation system is unreasonable,the procurement personnel performance evaluation system is not perfect,the raw material acceptance system is defective and so on,the procurement information in the internal control of raw material procurement activities cannot be explained.Full access and exchange,the lack of self-evaluation of the raw material procurement business.Then,from the perspectives of sound system,enhanced information acquisition and communication,and self-evaluation,the improvement methods are proposed to promote the improvement of the internal control system of raw material procurement business.At the same time,the improvement schemes proposed from these three perspectives have certain reference value for other companies to establish and improve the internal control of raw material procurement business.However,the internal and external environments of each company are not the same,which means that othercompanies can only refer to the improvement plan,and must be improved according to their own circumstances,and cannot be copied.Only in this way can the internal control system of the raw material procurement business play the most important role.