The Research On Inventory Internal Control Optimization Of T Enterprise

The real economy is the foundation of the national economy,and as an important branch of the manufacturing industry,its development prospect is an important measure and evaluation index of a country’s productivity level,as well as an important positioning of whether a country is in the developed stage.Present belongs to the manufacturing power.Each enterprise’s inventory is the important current assets,the merits of the inventory management level will directly affect the enterprise production management level and economic benefits in the future a period of time.Therefore,to perfect enterprise internal control system of mechanism of whether enterprises do a good job in inventory management is particularly important,even become a crucial part.In the specific implementation of policies.In order to maintain the security of important current assets of enterprises,it is necessary to do a good job in the implementation of inventory internal control system.Based on the problem,the minimum standard of business demand can be guaranteed and the effective control of the occupation level of the enterprise’s available liquidity can be taken into account,so as to achieve the ultimate goal of management,that is,to improve the enterprise’s inventory utilization rate and the speed of inventory turnover,and to promote the continuous rise of the economic benefits of the enterprise.This paper takes the internal control of T Company’s inventory as the main research object,combines case analysis,interview research method and literature analysis method,and combines theory with practice.Firstly,this paper introduces the actual situation of T Company,including its organizational structure and the current situation of internal control of enterprise inventory at present.Analysis showed that internal control of enterprise inventory in the process of purchasing raw materials with production as the main object to produce semi-finished products.It is found that there are still shortcomings in the process management of T Company’s inventory-related internal control,such as raw material purchase before purchase,receiving materials in the production link,receiving semi-finished materials,storage process,and selection of major cooperative suppliers.Then on this basis,comprehensive literature analysis,the use of relevant theoretical analysis combined with the actual situation of the enterprise pointed out that the causes of the problem of T enterprise’s inventory circulation in the enterprise are the enterprise’s own risk management mechanism is not perfect,the implementation of control activities is not effective,the inventory information circulation communication is not smooth and the daily internal supervision is not in place.Finally based on the cause of the problem,the study including perfecting inventory purchase acceptance process,strengthen the warehousing normative,the strengthened enterprise inventory risk awareness and strengthen the enterprise internal inventory information flow efficiency,such as Suggestions for inventory internal control,to guarantee enterprise can effectively avoid risk while increasing efficiency,realize the healthy development in the competition.