Problems And Countermeasures Of Internal Control On Inventory For Changchun F Corporation

In recent years, as manufacturers continued to expand the size, ownership and the right to operate the continuous separation, in order to prevent the risk and error in work, many industries made and improved the Organization, constraints, regulation and supervision of business activities, methods in the business process, and developed the internal control system. As competition intensifies, many manufacturing enterprises are facing more and more the important issues: how to find a better method of reducing the cost of enterprise management and reducing the risk of inventory. More and more enterprises pay attention to the building of Internal control system. The internal control in the enterprise inventory management is the key control link in the manufacturing enterprise.This study is the Changchun F auto parts manufacturers under FAW Group Corporation, is a manufacturing and assembly operations based auto parts manufacturing company. In recent years, the company relies on Group's inclination within the client group long-term stability and high quality products, expanding business scope, product type continuously enriched, turnover increased rapidly. At the same time, on the one hand as a rich vehicle models, on the other vehicle manufacturers as parts manufacturers on the time of delivery and zero inventory of spare parts business requirements, to promote the supply of spare parts manufacturers product types and materials type increased rapidly, ending stocks grew larger. Internal control of the main problems currently facing: How kind of business in guarantee normal production operations to meet customer needs in the premise, how to make business inventories remain at reasonable levels? Better grasp of how the dynamic changes in business inventories, and then make a scientific, timely, appropriate proposed order to avoid storage or out of stock over stock. How better to reduce inventory occupation, lower total cost of inventory management? How to better control inventory amount of funds used to improve utilization of funds? How to grasp the key to inventory management control point?Based on this background, this paper attempts to specific processes, inventory management, key control points, draw on existing research results and inventory management combined with actual business practice, corporate internal controls more inventory management system. These issues in the exploration and study, not only for Changchun F Company, the company has far-reaching significance, for the same types of manufacturing companies also have a good reference.This overall structure and body composition by the preface. Foreword mainly the background and significance of the research, concepts, basic methods and the basic framework of the body of a simple set. Text can be divided into four parts:Part I: the basic profile business and internal control problems. This section introduces the parts manufacturers DFH basic information, corporate internal controls and inventory management, inventory management, internal control and analysis of the problems described. Eastern Red components described manufacturing company internal controls and improve inventory management of basic internal control the urgency and importance.Part II: The problem analysis of enterprise inventory management internal control. This part of the storage critical control point, a critical control point database, inventory of goods in custody and has issued a critical control point, ending inventory analysis critical control point inventory explore and improve inventory management of critical control points.Part III: Enterprise Inventory internal control design and implementation. This part of the inventory management in part of the internal control design objectives and principles of exposition, business inventory into the database management part of the internal control design and implementation of programs of study, business inventories have been issued goods internal control design and implementation of the program, businesses final inventory of the internal control design and implementation of the program description. Further improve the inventory management of internal control methods.Part IV: Inventory Management all aspects of the implementation of internal control and feedback. This part of the company stock into a library of internal control implementation, enterprise inventory management has given Shangpin internal control program implementation, business inventories final inventory design scheme implementation and inventory management aspects of internal control to implement the monitoring and feedback are several parts to analyzed the implementation of inventory management and effective internal control steps.Based on the research methods to standardize the research-based. From general to specific, from theory to practice, to make possible the in-depth research.