| How to use the internal and external resources to get out of the high cost,high inventory and heavy asset dilemma has become one of the important problems that the manufacturing enterprises need to solve urgently in the background of the current policy of supply-side structural reform.Inventory as an important business assets,on one hand,can ensure the smooth progress of production,improve the response rate to customer orders to facilitate the balanced production of enterprises;but on the other hand,the number of inventory will also have an impact on the operating capacity of enterprises.Excessive inventory will lead to capital lying idle,cash flow difficulties,the expected investment profits lowering down,and inventory costs increased.Inventory shortages will lead to products out of stock to make corporates credit down,and various sudden situations happened in order,production and sales to cause more postponed delivery.Therefore,to make inventory internally and reasonably controlled is essential for the development of an enterprise.This paper is based on the analysis of the macro environment of the abrasive industry where OR company has been engaged in and the review of the status quo of inventory research both at home and abroad,using the theory of control environment in the guidance of application of enterprise internal control,analyzing the basic situation of OR company in the abrasive industry and the status of inventory management,launching an analysis of the financial indicators of OR's operating capacity,analyzing the existing problems of OR company's inventory internal control based on the four aspects of internal environment of the organizational structure,development strategy,human resources and corporate culture,putting forward the corresponding improvement strategy according to the existence of inventory problems,building the OR inventory internal control system as a whole based on four aspects of the internal environment. |
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