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A Study On Internal Control Of LuoYang LYC Inventory Management

Posted on:2008-07-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y L LiFull Text:PDF
GTID:2189360245952644Subject:Business management
Abstract/Summary:PDF Full Text Request
As an corporation internal system of self-adjusting and self-restricting, the internal control system takes a very important role in the Corporation Governance. The normative approach and the positive approach were used synthetically in thisthesis. A lot of knowledge about economics, management, accounting, and auditing alsowill be found in this article. Generally, the paper reviews the history of the internal control,analyses the reasons of the weekly internal control, to solve theproblem of the internal control in luoyang LYC.Firstly, this dissertation outlines to inventory internal control responsibility ownership, the principle mentality and the main method carries on the outline analysis, then introduces the author presently in Wuhan Lear's inventory internal control present situation, The company inventory management and the control of accounting and correlation finance control, The different emphasis point controls which from internal accountant, through inventory internal control present situation and the existence question analysis, The company internal control is defers to SOX 404 . Through the analysis of inventory management present situation, cost expense accountant controls, the inspection control and so on, discusses high grade and the effective inventory internal control. Bases on above finance present situation, does the system analysis existence question in present inventory internal control. The article last part discusses the standard and establishes a good inventory internal control environment, the establishment inventory controls from the inside the cognizant agency, the enhancement inventory controls from the inside the troop to construct. Then below proposed suggested: (1) Establishes accountant and the correlation operating post reasonably, is clear about the responsibility power.(2) Renews ERP promptly; (3) The system establishment increases inventory cost in second-level of subjects, this needs IT coordinated and needs the corporate management to authorize the redesign procedure.
Keywords/Search Tags:Internal control, Internal accounting controls, Inventory internal control, Internal surveillance, SOX
PDF Full Text Request
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