Research On Internal Control Management Of HT Company’s Procurement And Payment

The current competition among manufacturing companies is becoming increasingly fierce,and the pursuit of profits has prompted companies to save costs in all aspects.As a very important part of the production process,procurement and payment are inevitably the focus of the "start",especially for many companies fighting"price war".However,the procurement and payment process not only affects the basis of enterprise product pricing,but also affects the basis of product quality.If there is no continuous,high-quality and suitable procurement price of material supply channels,"high quality" and "cheap" will become empty talk.Improving the internal control of procurement and payment links,so that this link can play a greater benefit,has become an urgent need for enterprises.However,the current control process and evaluation system of many enterprises’ procurement and payment links are purely "copying" and are not compatible with the production and operation of the enterprise.In view of this,this article uses HT Company as an example to evaluate the internal control status of its procurement and payment links by using more appropriate indicators,and based on this,it gives optimization suggestions.Based on the reading and analysis of domestic and foreign literature,this paper uses internal control theory to research and analyze the internal control design and operation status of the HT company’s procurement and payment links.First,the documents and concepts of internal control were sorted out,as a theoretical support for optimizing the internal control system of HT company’s procurement and payment links.Second,the basic situation of HT company was sorted out and described,and its current organizational structure and related procurement were introduced.The department’s responsibilities with the payment link describe the general situation of internal control in the procurement and payment link,and point out the problems in its internal control evaluation.Secondly,use the internal control theory and multi-layer fuzzy comprehensive evaluation method,and select it after discussion with the expert group More appropriate indicators are used to evaluate the internal control status of HT company’s procurement and payment.The combination of qualitative and quantitative makes the weak points of internal control clear at a glance.Then,this article gives specific solutions to the weak points of internal control revealed by the evaluation results.Finally,in order to ensure the smooth implementation of the optimization plan,this article also gives guarantee measures for the long-term implementation of the optimization plan.This article uses HT company as the starting point to study the internal control system of procurement and payment.HT company is a typical manufacturing company.It is hoped that through the management research on the internal control of HT company’s procurement and payment,it can bring positive effects to the internal control of HT company’s procurement and payment link,improve the company’s competitive advantage,and also provide other manufacturing Industry companies provide reference value.