Research On Inventory Internal Control Of YJ Fertilizer Industry

Make the enterprise production scale expands unceasingly with the rapid development of economy, enterprise scale at the same time, the management difficulty is also relative, each enterprise in the practical management constantly emerging of new problems. At the same time, the development of economy accelerates the world economic integration, enterprises face the market competition is no longer limited to domestic and global resources, market competition war enterprise development more difficult. The methods for the management of the enterprise put forward higher requirements, internal control as a theory can solve the above problem, by enterprise managers is introduced into the enterprise production and management fields in the hope of improving the management level, realize the management goal. Inventory is the lifeblood of the enterprise normal production and operation, the internal control is more important. At the same time, the inventory is the source of enterprise profit, especially in the production and marketing as the main line of manufacturing enterprise, it is through stock appreciation to profit. The level of inventory management reflects an enterprise’s capital operation efficiency, internal control in the inventory management and inventory is a kind of effective means. Stock of reasonable and effective internal control system not only can protect the safety and integrity of the enterprise assets,can also through the key process for inventory control, prevent inventory business fraud and false records, at the same time, helps enterprises to strengthen cost control and reach to benefit as the center, to reduce the enterprise’s average capital takes up level, ensuring the healthy development of the enterprise production and management.In this paper, literature research combined with field research method, based on internal inventory control system theory sort of learning on the spot investigation of the fertilizer company YJ, YJ fertilizer is chemical enterprises, in a production cycle of its current assets Inventories the proportion of up to about 85%, and a wide range of raw materials including coal, potash, natural gas, various chemicals and finished products of chemical fertilizers,pesticides, etc., and transfer process is relatively complex, business inventories considerable workload involved in the survey its inventory found many loopholes internal control system,resulting in the business activities of the target achieving the desired effects, for their problems, from the perspective of the five elements of internal control to improve its inventory system of internal controls in order to improve inventory management level YJ fertilizer company, reducing the company’s costs and improve profitability, achieve the company’s healthy development, while giving SMEs provide some references.