The Inventory Internal Control Study Of XY Logistics Company

Since the 21st century,under the trend of economic globalization,our country enterprise products realize high speed circulation around the world,the development of domestic e-commerce in recent years makes the rapid rise in China’s logistics industry,at the same time with the constant improvement of the market economy system in our country and increasingly fierce competition at home and abroad,the internal and external environment of enterprises is also more complicated.However,many companies are still not aware of the importance of internal control in the operation and management,especially small and medium-sized enterprises,some companies even don’t know the internal control.Even if part of the logistics enterprises in our country has established the internal control management mechanism,but its control level is not high because of the influence of various factors,especially many defects on internal control inventory management seriously hindered the further development of the enterprise even survival.Learn from large logistics enterprises and pay close attention to the internal control construction,it is the only way out for small and medium-sized logistics enterprises .Inventory is the lifeblood of the enterprise management,it’s not just the first source of manufacturing corporate profits,but also a solid guarantee profits in a service industry,so the establishment of internal control is indispensable.This paper takes a medium-sized logistics company as an example for logistics enterprises to research inventory of internal control issues,with the company "XY" as its specific research object,combining theory with practice. The first part is the introduction.Elaborated the research background and research significance of this article, and introduces the research methods and content of this article; The second part analyzes relevant inventory internal control theory. First is inventory internal control system, next is the foundation of this paper studies theory; The third part describes the XY logistics inventory status of internal control; The fourth part points out the XY logistics company inventory problems of internal control, the results showed that authoritarian way of examination and approval、fuel loss by oil price fluctuations、only purchasing department is responsible for the fuel management、 outsourcing inventory storage management confusion 、 waste inventory and steal phenomenon and accounts disagreeing with physical inventory accounting information. Analysis found the causes of these problems is that XY company have a single centralized management, fuel procurement lack of risk awareness, and incompatible duties separation of execution does not reach the designated position,warehousing department ignore outsourcing inventory management, inventory in use lack of management and accounting information transmission lag. The fifth part puts forward the improvement suggestions of XY company. XY company should optimize the company management structure; set up fuel risk assessment system; set up fuel working group;outsourcing inventory specialist insurance regulation; strengthen the supervision over the use of inventory and the introduction of ERP management system;the last part is the summary of the full text.In this article through the study of XY logistics inventory internal control problems can strengthen the inventory management to some extent.And it can reduce logistics cost,promote the competitiveness of the company. Hope to provide some reference for othercompanies at the same time.