The Inventory Internal Control Program Of TM Supermarket

With technological advances in information technology and the Internet is increasingly deepening development, emerge as the times require and the rapid development of e-commerce enterprises. Internal inventory reflects the survival of an enterprise operating cash flow and health status. Especially for the business enterprise, internal inventory management and control is the key enterprise of vital importance, although many electric enterprises adopt advanced ERP software to help the inventory management and the allocation of resources, but because of the electricity has the characteristics of diversity, and the specific situation of each enterprise is different. In the face of fierce business competition, how to improve the inventory internal control system to enhance the enterprise operation efficiency has become the focus of numerous B2 C e-commerce enterprises pursue.This study is designed to study inventory internal control to TM supermarket as an example of the B2 C business enterprise, find out the inventory internal control problems and gives the improvement measures, will have very important meaning to the business enterprise internal control of inventory.Begins with an introduction, introduces the background, purpose and significance, literature review and brief review of domestic and international, as well as research content and research framework.The first chapter is the theory of internal business control of inventory. Namely, the basic theory and basic overview of the internal control of internal inventory control. Wherein the basic theory subdivided into elements and objectives of internal controls, the definition of basic overview subdivided into inventory, inventory internal business objectives and risk control.The second chapter is an internal inventory control status of TM Supermarkets business. Respectively, before and TM Supermarket TM Supermarket Internal Control inventory status. Company Profile involving industry background, corporate profiles, commodity characteristics. Situation specific internal control processes from each business to TM supermarkets stock described in detail.The third chapter of TM Supermarkets internal inventory control the problems described by the three talk, including inventory procurement and acceptance, storage and maintenance of inventory, which issues a library inventory and distribution presence, respectively.The fourth chapter is reason to TM Supermarket internal inventory control problems are analyzed, as described by three aspects, including inventory procurement and acceptance, storage and maintenance of inventory, inventory of the library and distribution.The fifth recommendation. According to TM Supermarket cause of the problem and the problem of internal control of inventory generated by the company’s current situation presents optimization strategy, so that enterprises in the management of inventory to further improve its internal controls.The sixth concludes. The contents of the full text summarize it.