Research On The Internal Control Of Inventory In Heating Company

The separation of enterprise ownership and management right makes the information asymmetry between the enterprise owner and the management,internal control as an important means of modern enterprise management came into being.Internal control has a great significance prevent fraud,reduce waste,improve the efficiency of enterprise management,and ensure the safety and integrity of enterprise assets.Inventory as an important part of the current assets,it has a great impact on the financial situation of the enterprise with the stand or fall of its use and storage,high and low management efficiency.According to the basic norms of internal control by the state,the combination of information during the internship period,through the model of “forward problem-analysis problem-solve problem”to explain the inventory management status of internal control in F company,found some problems about inventory purchasing,acceptance warehousing,storage,Inventory,and specific performance:weak internal control environment;Imperfect inventory internal control;insufficient information communication of inventory internal control;lack of implementation and Supervision with inventory internal control.These problems will affect the efficiency of the company's inventory management,hider the long-term development of the company,so it has a practical significance to solve these problems.In view of the loopholes on the inventory internal control,this paper puts forward the corresponding solution measures and the optimization process of each link.Procurement process,it has a improvement through establishing a scientific evaluation system and strength the inventory control with the number of procurement,according to the procurement organization structure;strengthen storage management and acceptance of inventory,according acceptance warehousing link;Warehousing,improving storage management system,balancing personnel structure of the warehouse department,improving information system of inventory management;Inventory,making detailed inventory plan.The purpose of improving inventory internal control,through providing actionable recommendations for F company.