Case Study On Internal Control Of Inventory Of DH Bearing Corporation

There are 4000 hundrad medium-sized and small enterprises in our country that are the largest and most dynamic groups and they contribute a lot to the development of national economy.In the meanwhile,inventory of manufacturing enterprises account for more than 35% in their total assets,which indicate that inventories are significant for manufacturing enterprises.In consideration of this,corporations should do strengthen inventory management,and the internal control of inventory itself is inventory management.In summary,it is significant that researching the internal control of inventory of DH bearing corporation.The research purpose of this essay is finding the problems in DH corporation's internal control of inventory and proposing some suggestions to help DH corporation fulfiling the target of assets-safety and reasonable pricing,and further more,it can provide value reference for others and make them attach more importance to internal control of inventory.This paper uses literature and theoretical analysis and also case analysis to study DH corporation's status of internal control of inventory,finding some defects.The main research contents and conclusions are as follow:the first chapter is including background,significance,research actuality,research content,innovation and deficiency of the internal control of inventory.The second chapter introduces the relevant theories of internal control of inventory,including the concept of internal control and its development process as well as the concept and characteristics and contents and purposion.The third chapter is case analysis,analyzing DH corporation's status of internal control of inventory in six aspects,such as inventory acquisition and acceptance of warehousing,inventory storage,production and processing,removing from storage and disposal,checking and accounting system.The forth chapter analyzes the existing problems of the internal control of inventory of DH corporation,and the problems are mainly embodied in inventory acquisition and inventory storage and checking and disposal.The fifth chapter includes some suggestions which aims at perfecting design and operation of internal control of inventory.The sixth chapter is summary and prospect.The research shows that there are not only many good aspects but also some defects in inventory acquisition and inventory storage and checking and disposal.Meanwhile,these defects are general defects,not major defects.The internal control of inventory of DH corporation is above average.The innovation points of this paper are two as follow:for one thing,bearing industry is rarely analyzed on internal control of inventory,for anather,there are some differences in structure between other papers.Finally,this paper helps DH corporation solving the problems in internal control of inventory.