Study On Internal Control Of Chain Supermarket Inventory

At present,under the “new retail” environment,artificial intelligence,AR,VR,and more have entered the consumer scene.The retail industry in China will present more personalized and diversified development.In the face of fierce commercial competition,the issue of inventory management in China's retail industry will become more prominent.If the issue of inventory cost control is not resolved,companies will lose their competitive advantage in this e-commerce state,especially for chain companies.The cost of inventory can determine the life and death of the company.Therefore,how to improve the operational efficiency of enterprises through a sound inventory control system has become the focus of many supermarket chains.This study takes the M chain supermarket as the research background,and adopts a standardized research method to study the internal control of the M chain supermarket inventory.First of all,investigate and understand the situation of M chain supermarket inventory management,find problems in the process of investigation,analyze and identify the root causes of the problems,and propose an optimization method for the internal control of M chain supermarket inventory,starting with all aspects involved in inventory management.Seize the key points and improve the implementation process of the company's inventory control.Its research content is as follows:(1)The current problems in the internal control of the M chain supermarket inventory mainly include inventory procurement issues and inventory storage and transportation issues.M chain supermarkets have not yet established a complete supplier management system.The problems in the procurement process mainly include two major problems: relatively extensive supplier management and slower strategic procurement.In terms of transportation,the M chain supermarket distribution center lacks the division and planning of macro management responsibilities;in addition,the inventory turnover is very general and there is a certain risk of inventory fund occupation;(2)Measures and optimization of internal control of M chain supermarket inventories: First,through optimization of internal control procedures,a comprehensive risk management system was established to create a good internal control environment;secondly,by optimizing the inventory ratio structure,the inventory turnover index was analyzed and then Strengthen the inventory cost calculation;on this basis,we must further introduce the supplier competition mechanism,improve the distribution center process,improve the storage and storage management,optimize the warehousing,thereby reducing the total cost of inventory;In addition,to strengthen the loss Control,implement category management strategies,change management concepts,and strengthen human resources management and control.(3)In the course of research,data collection and sorting were conducted on M supermarket chains.However,since it is not a listed company,there are few disclosures of financial statements,and the data may not be a complete reflection of the company's financial status and operating conditions.It can only be used as a reference condition.Actual circumstances need to be combined with other relevant information and management experience of the company.Judgment,the rationality of the use of financial indicators has yet to be further improved.As the organization continues to expand,the sample of interviews has certain limitations.Due to the limitation of time,currently only the optimization suggestions for the internal cost control of M supermarkets have been put forward.The future will consider the application of time,and then adjust and improve based on the actual situation.