Research On The Internal Control Of A Cement Company’s Procurement Business

In recent years,according to the guidance of the cement industry "green development" concept and the relevant policies issued by the state,it can be seen that economic development has put forward new requirements for the transformation of the cement industry and its important position in the national economic development.Such environment,for the cement industry,is facing the opportunity and challenge that can not be ignored.The opportunity is that the market demand is large and the country helps cement enterprises to transform,such as the 2014-2020 National New Urbanization Plan and the "13th Five-Year Plan" proposed to promote the "construction industrialization" and so on;The challenge is to ensure the high-quality development of the national economy,the cement industry has put forward the new requirements of "capacity reduction" and "capacity replacement".At the same time,accompanied by the increasingly fierce market competition in the cement industry,enterprises must grasp the difficulties head-on,constantly strengthen internal work--internal control,and develop themselves to meet the challenges.From the point of view of a cement enterprise,procurement is the basis and starting point of the production and business operation activities,procurement for enterprise product quality,cost control is crucial,to a certain extent,decides the comprehensive competitive power of enterprises,the lack of enterprise internal control management mechanism,will not only increase the cost of additional to the enterprise,will cause a loss of a lot of customers.This paper takes a cement company’s purchasing business activities as the research object.Company a is the northernmost enterprise in Beijing Tianjin Hebei "big cross" cement plate,which is representative in the industry.In order to adapt to the rapid development of the environment and the construction needs of the enterprise itself,company a specially hired a professional team to rectify the internal control process of the company.This paper introduces the general situation of a cement company in detail,and analyzes the implementation effect of internal control of procurement business of the company from six processes of procurement plan and application business,supplier management business,bidding management business,contract management business,acceptance management business and purchase payment management business,and summarizes the risks of each link in the internal control of procurement business of a cement company The degree of attention and control of the point is evaluated.At the same time,it points out and analyzes the problems that still need to be strengthened,such as weak risk control awareness,poor internal information communication and imperfect supplier management,and puts forward corresponding improvement suggestions.In this paper,through the analysis of a cement company procurement business internal control case,found and summarized the shortcomings,put forward the corresponding solutions,to a certain extent,improve the internal control of a cement company’s procurement business,and also provide some practical suggestions for small and medium-sized enterprises in the same industry.