Research On Internal Control Of Procurement Business Of A Electric Lighting Company Based On Supply Chain Management

In recent years,with the support of national policies,the lighting industry has developed rapidly,especially the opportunities in the international and domestic markets brought by the development of the Belt and Road Initiative and the gradual prosperity of the domestic night economy.However,for most LED lighting companies,whether it is a foreign trade or manufacturing electrical lighting company,material procurement is an important part of its production and operation.Material procurement business activities are relatively complicated,there are many risk points and a large amount of capital turnover.Once a procurement problem occurs,it will have a serious impact on the company.Establishing a sound internal control system can help LED companies effectively prevent the risks faced by procurement activities,thereby helping enterprises to operate more healthily and stably.How to effectively optimize the internal control of the procurement business,reduce the cost of the enterprise,and improve the competitiveness of the enterprise is an important subject of current research on LED lighting companies.Considering that no company can be the most outstanding person in all the businesses it operates,especially under the current background of the global economic integration.In order to enhance the market competitiveness of the enterprise and enable the enterprise to adapt to the competitive environment of socialized large-scale production,this requires the enterprise to cooperate with its upstream and downstream enterprises and strengthen the close business cooperation relationship in the supply,production and sales supply chain in order to be a win-win situation.Even a win-win situation creates possibilities.The internal control of procurement business based on supply chain management can not only control the risks related to procurement business,but also force various stakeholders in the supply chain and value chain to adjust and optimize their own internal control systems accordingly,so as to form an adaptable The internal control system of a complex competitive environment,and the existence of a collaborative internal control network in the supply chain.This article will analyze the existing literature on the internal control of the supply chain of company A on the basis of combing relevant literature and the current situation of internal control of the supply chain of company A.Through the core ideas of internal and external integration of supply chain management,the specific application of ASME process analysis methods,scientific Selecting suppliers and improving supplier evaluation index systems,introducing joint inventory management methods,etc.,optimize the internal control of the procurement business of case companies and propose related guarantees.