Research On Internal Control Of Inventory Management In H Company

The internal control is the company to establish and implement the system of supervision and inspection and adjustment of the economic activities of the restriction mechanism or self-discipline system,in order to ensure the company legal compliance management,security of assets,financial reports and related information integrity,improve the company's operating efficiency and effectiveness.Inventory as an important component of the company's assets is an important indicator of the level of enterprise management.The internal control of inventory is the key content and the central link in the whole internal control of the enterprise.In this paper,H company as the research object,although H company developed a more perfect inventory internal control system,but there are still some defects in the operation,there is a low inventory turnover,inventory backlog phenomenon.H company needs to strengthen management,improve the company's inventory internal control system,improve the effectiveness of the operation.Firstly,this paper introduces the theory of inventory internal control and the internal control system of H company.Secondly,by using the methods of asking,observing,examining and passing the test,and based on the results of the questionnaire,this paper analyzes the problems existing in the internal control of inventory.Thirdly,in view of the problems existing in the operation of the internal control system,optimize the design process and define the key control points.Finally,in order to ensure the optimization process can be implemented smoothly,put forward to create a good environment,the internal control inventory to improve employee competence,strengthen inventory information and communication,improve the stock supervision appraisal system,perfecting safeguard mechanism of the effective implementation of the internal control of H company stock five safeguard measures.