| Purchasing is the purchasing behavior adopted by the enterprise to satisfy the production and operation.Simply put,it is the process of sending resources from the supplier to the demander.Procurement is the focus of business activities of a company,not only because of its complicated operating procedures,multiple links,and many risks,but also because the company’s poor management and control of procurement will result in production stagnation,high costs,and breeding of corruption..For automobile manufacturers,purchasing is the growth point of corporate profits.Companies can reduce manufacturing costs to promote products to quickly compete for the market,expand market share and increase profit margins.Compared with other business activities,a 1% saving in purchasing is equivalent to an increase in net profit by 5% in marketing,so purchasing is improved An important means of profit is a powerful weapon to improve product competitiveness.QR is an automobile manufacturing company that occupies a certain position in the domestic automobile market.This article takes QR company as an example,through the investigation of the five elements of internal control to extend the internal control problems of QR company,find out the reasons and propose countermeasures.The first chapter is the introduction,which mainly contains the background,significance,content and methods of the research;the second chapter is the basic theory of internal control.Including the basic norms,development status and risk control points of control theory.At the same time,the theory of the five elements of internal control is analyzed,and the five elements are used as the basis for the design of QR internal control evaluation.The third chapter introduces the basic situation of QR company,including organizational structure and departments,SAP system and procurement process.The results of internal control evaluation have been obtained by issuing questionnaires and other methods.Chapter 4 summarizes the company’s procurement business problems based on the five elements of internal control,and analyzes their causes;Chapter 5 discusses the optimization of QR company’s internal control of procurement business,from improving the control environment and creating a risk system.,Strengthen the business process and quality system,strengthen the information and communication,strengthen the supervision link and other five aspects to propose improvement measures.The research method of this article is based on the theory of the five elements of internal control,through the combination of the corporate internal control evaluation percentage system and the actual situation of QR company,the overall survey score is changed to single-element survey score,and the single-element survey scores are completely in accordance with QR company The actual management objectives of the internal control of the company are set,and the rounding method is used for statistics,which can well reflect the true implementation level of the single element of the enterprise.The survey methods for each item in each element are different,such as the use of on-site observation methods for contract surveys,and the questionnaire survey method for management concepts.The single-element multi-survey method ensures the true reliability of the data to the greatest extent.At the same time,it has made application explanations for production management software such as SAP and ERP that many companies don’t pay much attention to at this stage.Increasing the utilization rate of software can promote the improvement of the management level of key details.The purpose of this article is to summarize and analyze the reasons for the five elements of the QR company’s internal procurement control business,and propose measures to improve the procurement business from the institutional and operational levels to promote the improvement of the company’s overall procurement business system and business level.,Strengthen the core competitiveness of the company’s products,and provide other manufacturing companies with multiple perspectives to deal with similar issues. |
