Study On The Flow Of Bonded Materials Of Compliance Management In SDLY Company

As an international trade method, processing trade has promoted the improvement of international production technology and modern management by processing imported materials. Since the reform and opening up, the enforcement of processing trade has promoted labor movement from countryside to city, relieved the employment difficulty in our country, increased labor income and promoted the management culture’s compromise and improvement between Chinese companies and foreign companies. But from 2008 until now, processing trade as big part of import & export business in China, during the process of import, using, management and sales of in bond material has some serious problems. Due to the old idea of bonded material flow management, information dissymmetry between different department, discontinuity of bonded material flow control, imperfect of bonded material flow node control, the end product made of bonded material did not export with the processing trade method, as well some material was transacted, offsets and defective products were not declared and handled according to regulation & rules of processing trade, some companies changed or mixed material in production process, fails to take back defective products and offsets. In the year 2014, there were 6500 administration cases in Chinese processing trade, The value was 19 billion Yuan, which was 32.83% of total custom administration cases. 900 million Yuan tax was involved, which was 38.25% of total tax revenue in custom administration cases. The main reason of breaking the law for some companies is illegal flow of bonded material. This intensified domestic cost competition in the industry, disrupted national macroeconomic control market, also brought tax lost to the country.Based on theory of enterprise production logistics, with the method of case study, this article selects a national typical textile enterprise SDLY’s bonded material flow management as a research object, analyzes the classification and characteristics of bonded materials in microcosmic view. According to the production process, it does site investigation to SDLY’s bonded materials warehouse management, production management, the hair processing and management of, raised the management problems in this company from raw materials to finished products processing in warehousing, production site, hair processing, scrap disposal.Through qualitative and quantitative analysis, it analyzes the main reason for the company in the management problem. At the same time, with the risk management theory, through the existing management mode of bonded materials such as import-export, production,outward process, it analyzes the main risks in the storage flow, internal production flow, outward processing flow of management of the company’s bonded materials. It discusses the plan and control of bonded materials flow management, puts forward warehouse management system construction based on ERP management system, on-site production flow control system, outward processing control system. It raises to optimize the bonded material management system of processing trade enterprises through the node, hierarchy, tracing, receiving point, starting point, inventory control, which can also improve enterprise management level of compliance of bonded materials, reduce inventory costs, improve the level of the internal control of enterprises, improve the operational efficiency of enterprises. It provides theoretical guarantee for enterprises to standardize the management of processing trade, to achieve self-discipline management, strengthen the credibility of construction.