Research Of ZJ Company's Inventory Internal Control

As the main body of our country's economy,small and medium-sized enterprises play an indelible role in the social and economic development.They have made tremendous contributions in perfecting the market economic system,increasing market vitality,solving social employment,raising the level of national income,and promoting the development of science and technology.The importance of small and medium-sized enterprises in China is self-evident.However,in the long-term practice of small and medium-sized enterprises,there are also many drawbacks: difficulties in capital turnover,low quality of development,low ability of R&D innovation,poor level of information technology,unscientific management and control,and so on.Faced with the changing political,economic,market and competitive environment,SMEs are facing great challenges.SMEs are required to adapt to the changes of the external environment in time.How to adapt to the external environment is based on the coordination of all aspects within the enterprise.Therefore,it is particularly important to establish a sound internal control system.Communication equipment industry is one of the pillar industries of modern high-tech industry.It has the characteristics of large capital investment,high technology content,high innovation,high R&D investment and high risk.Therefore,internal cost control is more important for communication equipment industry.Inventory management and control is an important part of enterprise internal control system.Because of their own limitations,the inventory management of small and medium-sized enterprises has not formed a complete system.The processes of each part of inventory management and control are not interconnected,but independent of each other,resulting in a series of problems,such as the production cost of enterprises is difficult to control,material tracking is difficult,and staff responsibility is not clear,which directly affects the long-term development of enterprises.Therefore,SMEs should attach importance to inventory management,constantly improve the current situation of inventory management,timely adjust and optimize the inventory management model,as far as possible to reduce the impact of uncertainties on enterprises.At present,enterprises are constantly exploring inventory management mode suitable for their own development,starting from the "starting line" to form the competitive advantage of the same industry.For small and medium-sized enterprises,inventory management is particularly important.Firstly,this paper elaborates and summarizes the existing theory of inventory management,emphasizing the importance and necessity of optimal control of inventory management.According to the actual situation of ZJ Company,this paper analyses the current situation of its inventory management and the problems existing in the inventory management control,uses relevant theoretical tools to provide reasonable suggestions for its inventory management control and internal control from the management point of view.The system provides relevant suggestions.This paper takes ZJ Company as the research object,through the analysis and research of its inventory control status,gives the corresponding solutions and safeguard measures,hoping to play a certain reference and guidance role for related enterprises and other enterprises in the same industry.