The Optimal Research On The Internal Control In K Company

The internal control can protect the order of company.The businessman and researcher focus on the internal control.It marks the beginning of an institutionalization of internal control by the basic norms of internal control and matched guidelines for internal control of enterprises.The small home appliance market has become a red sea market.Its survival and development of small household appliance is based on internal control.The small household appliance in the enterprises has realized the important of internal control.Nowadays,there is scarce on the research of internal control in the small household appliance.Company K becomes a research objective.It discusses its problems of internal control.First of all,it reviews the research achievements in domestic and overseas and its theory.It discusses the situation of internal control from sales and collection activities,monetary funds,purchase expenditure and payment and inventory.Company K focuses on marketing to design and execute its internal control system.It discusses the problems above the activities in the company K.The problems are followed:(1)Authorization is not clear;(2)Key positions are not strictly separated;(3)The system of business process is not strictly executed.Then it totally sums up the common types of problems,which involves weak consciousness of internal control,Low quality of employees,defects of corporate governance structure,incomplete system,more drawback,weak executive force,incomplete rewards and punishment system,etc.Its reason are followed:(1)neglect systematic construction of internal control;(2)under development of enterprise culture;(3)incomplete system structure of internal control;(4)lack of evaluation system;(5)defect of management process design;(6)low informationization degree.It points out the sub-goal and proposal of internal control from the sales and collection activities,monetary funds,purchase expenditure and payment and inventory and the newly added cost expenditure by itself.Lastly,it provides fundamental common needs with budget system,separation from incompatible positions,Job Rotation,Manual of responsibility,authorization,approval,evaluation,rewards and punishments.It gives indemnificatory measure in environment of internal control,business process,internal supervision and information communication.The conclusion makes an effective base to improve and extend internal control of company K,and make a reference for the internal control of middle and small-sized enterprises in other small home appliance.It has a certain practical value,too.