The Study On Internal Control Of Inventory In Bairun Company

The development of the domestic economy provides a good economic environment for the development of enterprises. With the continuous expansion of the scale of enterprises, the management difficulty of the management is also increasing , with the increasing complex organizational structure and business processes, there were more problems in the actual management. At the same time as the global economic integration process continues to advance, more and more foreign companies came to China, the enterprise is no longer just facing for the domestic competition, the competition between enterprises intensified , the development of enterprises are becoming more struggling, which the management of the enterprise more difficulty. In order to manage the enterprise better, the role of internal control became more and more important in various fields. At the same time,inventory is the first source of profits for enterprises, especially in the production and marketing enterprises, it is through the value of inventory to obtain profits. The level of inventory management reflects the efficiency of an enterprise's capital operation. Inventory internal control is an effective means of inventory management.It can not only protect the safety and integrity of enterprise assets, but also the control the key points of inventory process. Prevent the fraudulent behavior and error records, while helping enterprises to strengthen cost control, to efficiency as the center, reduce the average level of corporate funds to protect the health development of production and management.The main business of Bairun company is the food manufacture and sale which has made great achievements in recent years. The operating profit has increased rapidly, and the scale of enterprises has been became bigger and bigger. However,with the enterprise's expansion,the problems in inventory management are gradually showing, such as inventory backlog, low turnover rate. Based on the actual situation of Bairun company , this paper puts forward several relevant countermeasures and measures to strengthen the internal control of the inventory of Bairun company, and improve the overall internal control level of the enterprise, in view of the existing problems in the internal control of inventory management and the relevant theories and practices ,provide reliable protection for the enterprise's sustainable and healthy development.This paper consists of the following five parts:The first part is an introduction, This paper introduces the research background,the research significance and the research method, and gives a brief introduction to the main contents of this paper.The second part is Case Description.This part is mainly divided into two chunks,at first give a brief introduction about the Bairun company and cocktail industry,introduce the market environment, then describe the case situation of Bairun company on inventory internal control.The third part is case analysis, This part is divided into two modules. At first,the relevant theories of inventory internal control are introduced. Then study the problem revealed in case, found that the root causes of its existence.The fourth part is advise, This paper puts forward some concrete suggestions on the problems existing in the internal control of the inventory.The fifth part is conclusions, conclude the above parts of the statement.