Research On The Internal Control Of The ZDTQ Enterprise Inventory Business

Through the operation of the actual production of manufacturing enterprises conduct research found that most companies have weak internal control inventory business phenomenon,inventory control inside the company's business risk not getting the others to prevent and control.Current assets Inventories enterprise a very important part of it is not only occupy significant than in current assets,but also has a variety of various types,large affected by market supply and demand,with strong liquidity characteristics,it has been at in constant purchasing storage,consumption and the library requisitioned sales process.Inventories are companies maintain normal production and business activities can not be missing,but also a necessary prerequisite in order to ensure its smooth conduct of.Inventory in the ordinary course of business of the sales can be transformed into enterprises monetary funds or accounts receivable,to create more profitable,but if sales are sluggish,resulting in long-term backlog of inventory,in turn will give enterprises causing serious damage.In summary,strengthen the building of enterprise business inventories internal control system is very important,it is an important measure of the stock business enterprise can be both scientific and efficient management.The success or failure of the market in numerous events remind us that attention to and strengthen the implementation and management of enterprise internal control inventory business opportunities for companies from bankruptcy would have even rebirth,on the contrary,if you can not attach importance to and strengthen internal business inventories implementation and management control,even if full of vigor and vitality of enterprises will gradually fall into trouble.In order to achieve sustainable development of enterprises,to ensure that the needs of the enterprise inventory normal production and business activities,reduce its various costs,we must improve and strengthen the building of enterprise business inventories internal control system,the only way to inventory the enterprise implement effective management controls to create more profit for the company.Research methods used in this paper,including fieldwork,inductive analysis,literature research,case study method.This paper mainly discusses a study around six parts,as follows:Begins with an introduction,mainly on the research background,significance,research methodology and framework were introduced.First chapter is related to internal business inventory control theory.This paragraph mainly from two aspects statements,which are basic overview of the basic theory of internal controls and internal control inventory operations.The basic theory of which is subdivided into the definition of internal controls,elements and goals,basic overview of the definition and breakdown of inventories,inventories internal business objectives and risk control.The second chapter is ZDTQ Enterprise Internal Control inventory status.It's mainly involves two aspects,namely,Introduction,ZDTQ business enterprise internal control inventory status quo.Specifically from the various processes and critical control point ZDTQ enterprise business inventories for a detailed description of the company's internal inventory control status of implementation of the business process analysis.The third chapter is Problems of ZDTQ internal control and corporate business inventories causes.The problems related to the six areas,there is no separation of incompatible duties,the lack of real and timely flow of inventory records,the lack of personnel in key positions of responsibility,lack of supervision and inspection,overlook the importance of inventory,lack of scientific management.The main reason for the formation of expanded discussion of factors from within the company and outside the company to two factors.Chapter IV ZDTQ inventory business enterprises to strengthen internal control measures.Recommendations mainly from eight aspects,namely separation of incompatible duties,timely and accurate records of inventory turnover,improving the quality of internal staff awareness and control,improve inventory verification system,strengthen supervision and inspection of internal control inventory operations,strengthen emphasis on inventory,inventory build scientific management methods,and establish appropriate incentive system.Chapter V Conclusion.Summarize the content of the text of the summarized.