Study On Internal Control Optimization Of HS Food Company Inventory

China's economic development and the improvement of people's living standards,stimulate the people's consumption level,for development of enterprises to build a good economic environment.However,with the continuous expansion of enterprise scale,the difficulty of enterprise management is also increasing.More and more complex corporate structure and business processes put forward higher requirements for the management.The importance of internal control also draw more and more attention by the company,has been applied to various areas of enterprise management.As one of the important current assets of an enterprise,inventory is the guarantee for an enterprise to obtain profits.The level of inventory management is one of the criteria for judging the high and low capital operation efficiency of an enterprise.In the process of corporate governance,the management also pays more and more attention to the inventory management of inventory.Inventory internal control,as an effective method of inventory management,can not only improve the safety and integrity of enterprise inventory,avoid fraud in the process of inventory management,but also reduce inventory costs and improve enterprise benefits.Based on the theory of internal control of business inventory,this paper studies the internal control of inventory of fruit juice enterprises by taking HS enterprises as the research object.In this paper,combined with the actual situation of the HS enterprise management,the inventory internal control the current situation of the business process and related data analysis,found the problems of the inventory management of a lot of links,such as inventory purchasing link lack of procurement budget lead to purchasing is not standard,the warehousing link lax inventory deterioration and damage Thai problem.The reason is that the enterprise lacks a good internal inventory control environment and a lack of risk management awareness,which leads to the failure of its internal inventory control to play an effective role,resulting in the high proportion of inventory in current assets,low inventory turnover rate and low inventory production rate.In view of the existing problems of HS enterprises,this paper optimizes the design of each business process of inventory internal control,and puts forward the guarantee measures for its effective operation.At present,the internal control system of many firms in China has not been fullyimplemented,and there are few studies on the internal control of the inventory of fruit juice enterprises.This paper hopes that the study on internal control of HS enterprise inventory can provide certain reference value for juice enterprises and relevant departments to study the construction of internal control of inventory.