Research On Internal Control Of Purchasing Business Of BF Auto Parts Company

With the accelerated process of global economic integration,China’s manufacturing industry has achieved rapid development,facing more and more international competition.In such a fierce competition,enterprises should not only have strong technical and financial support,but also internal control management has become an important part of modern enterprises to improve their core competitiveness.As an important part of enterprise internal control management,procurement internal control plays an important role in reducing enterprise cost and increasing enterprise competitiveness.In recent years,the world’s auto market is full of opportunities and challenges.At present,the competition of auto parts giants is mainly focused on reducing costs and improving revenue.Only by establishing a sound internal control system of procurement business,can enterprises better reduce procurement risks and reduce procurement costs.Facing the increasing cost pressure,they can have more strength to meet the challenges.BF auto parts company is a large brake pad manufacturing enterprise with large purchase amount,but its internal control of procurement business still follows the traditional control method.On the basis of reading and analyzing the relevant literature and on-the-spot investigation,combined with the economic environment that BF auto parts company is facing,this thesis summarizes the relevant theories of internal control,introduces the current situation and problems of internal control in purchasing business of BF auto parts company,and issues through the way of questionnaire Understand the implementation of BF auto parts procurement business internal control and the important factors affecting the internal control of procurement business.Combined with the relevant information and data collected in the company through interview and investigation,this thesis puts forward the following suggestions for BF auto parts company: standardizing the electronic procurement process,establishing and improving the supplier access and follow-up evaluation management system,building a scientific and reasonable procurement pricing mechanism,establishing a comprehensive and systematic procurement personnel training and job rotation system,and strengthening the risk prevention of employees In order to improve the internal control of purchasing business and reduce the purchasing cost,improve the core competitiveness of BF auto parts company,and promote its business to develop better and faster.