Analysis On Internal Inventory Control Of FS Steel Manufacturing Company

In recent years,China's economic development is facing new opportunities and challenges from home and abroad.Chinese enterprises are also facing a very complex development environment at home and abroad.In the international community,with the increasing competition of international enterprises,the development of Chinese enterprises is also facing the blockade and obstruction of foreign governments.At home,China's economy is in the stage of new normal development,and the development mode of the new normal of economic development has effectively promoted the transformation and upgrading of China's economic structure.In order to cope with the changes of economic environment at home and abroad,enterprises should also optimize their own management methods and improve the internal control management process to cope with the complex and changeable economic environment.As the main internal management system,internal control plays an important role in the overall development of enterprises.China attaches great importance to the role of internal control in the development of enterprises.In recent years,China has been constantly improving the internal control management system of Chinese enterprises,and has made great progress.However,as a pillar industry in China,steel enterprises still have some problems in inventory management due to the large proportion of inventory in capital,variety and complexity.Starting from practice,taking FS iron and steel company as an example,this paper analyzes the existing problems of inventory internal control management in iron and steel enterprises.Starting from the main risk points of inventory internal control management of iron and steel enterprises,and taking the internal inventory control management process as the sequence,the paper analyzes the problems existing in the inventory internal control management of FS iron and steel company,and puts forward practical improvement suggestions.This paper is divided into four chapters.The first chapter introduces the background and significance of this paper,and combs the relevant research literature at home and abroad,clarifies the development context and some research results of internal control and inventory internal control,and sorts out its own research methods and research framework with the help of experts and scholars' views.The second chapter is an overview of the internal control of inventory in China's iron and steel enterprises,including the characteristics of the inventory of iron and steel enterprises,the objectives and main processes of inventory internal control,as well as the main risk points of inventory internal control,of which the characteristics of inventory of iron and steel enterprises is also one of the main causes of risk.The third chapter is the core chapter of this paper.It analyzes the case of FS iron and steel company.Combined with the inventory management process,it analyzes the main risk points and their causes in the company's inventory management,including the main risk points of procurement,acceptance,storage,collection and other links.The fourth chapter continues the previous chapter,aiming at the main risk points of inventory internal control management of FS iron and steel company,puts forward specific improvement measures.