Research On The Control Of The Internal LSW Company Inventory

Currently, with the big wave of the global information, e-commerce market in China is developing rapidly. As a result, the terminal users keep increasing day by day,the variety of online products are more and more abundant, and multitudinous e-commerce enterprises coming by. Parts of them are listed and well-known e-commerce giants. The competition between enterprises is becoming increasingly fierce, especially for e-commerce enterprises, which has showed a white -hot trend.However, there are some problems in competition. Such as making false report on the output, price and product configuration, the shortage of products supply causes late delivery, and unqualified products quality leads to trade disputes,etc. These internal inventory control issue have bad effects on enterprises' competition and they take important parts in enterprise's survival and development.Based on the problems of LSW Company (the domestic famous B2C electrical business enterprise), this paper has positive theoretical and practical significance to us by researching enterprise inventory internal control. In 2013-2015,the company's inventory accounts 13.6% of current assets on average, similarly to e-commerce enterprises in the same trade. In that, the stocks still stays in a high rate at 70%without going down. Inventory turnover is instantly declining year by year, but the turnover days rises; correspondingly, terminal business unable to make ends meet every year, and the income of terminal business losts 184 million yuan in 2013 to2.097 billion yuan in 2013. Thus, e-commerce enterprises just can get almost 70%of the cost recovery, which pushes us to solve enterprise inventory internal control problems in a very short time.Oriented by the existing problems, this paper is divided into five parts, according the way of raising problems, analyzing causes and solving methods. The first part is introduction, it introduces the background,research purpose, research methods,research contents, etc., and then under the guidance of internal control concepts and theory, this paper aims to research inventory internal control problems and puts forward the corresponding solutions from procurement, warehousing(storage) and delivery three aspects. In this way, it can make company's inventory internal control system more scientific and reasonable.It is very important to establish and improve the e-commerce enterprise inventory internal control mechanism, and solve the electricity enterprise inventory internal control problems. It also can improve the company's operating ability and profit ability. Therefore, we must improve the e-commerce inventory internal control level so that we can achieve sustainable development of the company.