The Research Of LK Company Procurement And Payment Internal Control Evaluation And Optimization

With the rapid rise of many emerging enterprises,fierce competitions have occurred between enterprises in various industries,some enterprises blindly pursue economic benefits while ignore the value of internal control,therefore,some failure cases have emerged because of poor internal business management and control.To improve and perfect the internal control is the foundation for enterprise management and achieving the strategic goals of ultimate long-term stability,while the scientific and systematic internal control evaluation method is the foundation the realization of perfect internal control.Especially under the present macro-control background of real estate prices by the government,the real estate related policies also affected LK company's welding industry.Therefore,this paper focuses on the aspects of LK company's internal control of procurement and payment,carries on the analysis and evaluation and puts forward some pertinent suggestions,reasonably reduces the cost of existing products without affecting the quality of products in order to raise L K company's business profits in a short period of time and walk out of the industry slowdown period.First of all,after reviewing and studying the related research at home and abroad of internal control management and internal control evaluation,I have selected fuzzy evaluation method as the evaluation method of constructing the evaluation model of internal control in this paper,and the applicability of this method is very strong,its application in the enterprise internal control evaluation will have important reference value.Secondly,through in-depth understanding of the entire process of internal control in LK company,you will find that in all aspects of the internal control on business level,what have a great influence on the company capital operation,production and sales,cost control are the procedures of procurement and payment,therefore,the control evaluation model based on fuzzy synthetic evaluation method in this paper is applicable to the construction of LK company's procurement and payment to design the questionnaire and carry out investigations in LK company;after summarizing the results of the questionnaire,this paper uses the designed evaluation model of internal control to have a fuzzy evaluation,then get the fuzzy evaluation score of LK company's procurement and payment according to the operation of specific indicators,through a comprehensive analysis of the fuzzy evaluation score and the actual situation,find the shortcomings of LK in human resources management,material storage inspection,internal information and communication etc,and analyze the causes to these above mentioned links.Thirdly,aiming at these problems,I put forward some suggestions for improvement,such as improving the management of human resources,strengthening the control and management of warehousing inspection work,establishing independent quality assurance department,strengthening the standardized management of material storage and improving the relevant internal control process.Finally,I hope that through this research,the research ideas of internal control evaluation can be enriched.I also hope that my research can play an active part in the internal control of LK company and other related companies.