The Study Of Inventory Internal Control In DY Seed Production Company

With the continuous development of market economy and the growth of business competition in our country, it emerges endlessly that domestic and foreign enterprises cause significant losses even bankruptcy because of management failure. This makes us acutely aware that we need to strengthen the management if we want to win in the competition. And as an important part of enterprise management, internal control has become an important subject of international academic research. Especially in the seed production enterprises whose main line of business is production, supply and sale. The rate of inventory in the current assets proportion is as high as 80% and it is the source of enterprise profit. The management of inventory affects the capital operation situation of seed production enterprises directly, also reflects the risk of the enterprise in the process of operation. But the research of seed production industry inventory internal control are few at present. Combining with the particularity of the industry, the significance and innovation of this thesis is to research and analyze the inventory internal control deeply,summarize its operation method and make the inventory internal control mechanism.The object of study in this thesis,DY company, is a modern and scientific enterprise which focuses on the production of corn seed, integrates scientific research, production,management of seeds. It hails as the national agricultural industrialization leading enterprises and the top 50 national seed industry. Its top leading position cannot be ignored and it has high research value and is representative in seed production industry.This paper mainly adopts literature research and survey as the research methods. Based on the widely review of related literature, the author investigate the enterprise deeply with problem oriented. The operation situation of internal control of inventory is analyzed and researched deeply. Combined with the five elements of internal control, this thesis points out the inventory internal control problems in this company, and analyzes specifically of these issues. This is not only beneficial to DY the company's long-term development, reflecting a internal control present situation of the industry inventory but also puts forward the solution of the targeted measures. It pushes the seed enterprises to strengthen and perfect the inventory internal control.Stylistically, the full text is divided into six chapters. The opening chapter is introduction, in which mainly expounds the research background and significance,domestic and foreign literature review, research ideas and research content. Chapter Two is the related overview of seed production enterprises inventory internal control, it is the characteristics of seed enterprises and related theory of internal control of inventory. The chapter Three is about the basic situation of DY company, which describes the status of each part of the internal control of inventory in detail. Chapter Four is about DY company's inventory internal control problems and the analysis of reasons, deeply researching existing problems in the internal control in each link, and analyze the causes of the problem.connecting with the five elements of internal control. Chapter Five is the suggestions of DY company inventory internal control system optimization, presenting targeted recommendations to inventory of DY company internal control. Finally part is the conclusion.