Case Study On Internal Control Of SN Company Inventory

With the development of economy,people's living standards are continuously improved and their spending power is also on the rise.White feather broiler industry after nearly 30 years of development,but also gradually become an indispensable Chinese table meat food.As an important stock of livestock and poultry breeding enterprises,chicken products are of vital importance to the improvement of internal control.At the same time,they also affect the health of consumers.In recent years,China's "Basic Norms for Enterprise Internal Control" and "Guidelines for Enterprise Internal Control" have been promulgated one after another,which shows that our country's internal control theory is also gradually maturing.However,at the same time,the internal control system in our country still lacks the micro-foundation and is still not perfect in specific industries and fields.Therefore,it is of crucial importance to establish a more complete inventory control system in livestock and poultry farming and to enforce the sound long-term development of the livestock breeding industry.The research object of this article,SN Company,is the largest whole-industry chain broiler breeding and processing enterprise in China,and also the largest domestic enterprise for producing chicken on behalf of chickens.The different types of inventories of SN Company will eventually be transformed into the chicken's external sales through this full industrial chain mode.From the company's annual report,95% of the company's operating revenue comes from the sales of chicken products.But the survey found that the company's inventory management problems,affecting the company's profitability and threaten consumer food safety.Based on the above problems,this article lists four companies in the stock control of the typical cases,and analyze the causes of the problem,put forward solutions to the problems and suggestions.Hope to SN Corporation's inventory management practices to provide help,but also for the relevant enterprise's inventory of internal control to provide some reference.This article includes four sections:The first part is the introduction,first of all,by analyzing the SN Company'smarket environment and inventory management status,the urgency of strengthening inventory management.At the same time,this article introduces the background and significance of the topic,the content and research methods of this article.The second part is a description of the case,describes the basic situation of the SN company and its inventory management status,and through four cases lists the company's inventory management.The third part is a case study,introduces the related concepts of internal control of inventory,analyzes the problems existing in SN internal control and the causes of the problems.The fourth part is the countermeasure and the suggestion,proposes the countermeasure and the suggestion to the specific problems existing in the stock management process of the company,helps the SN company consummates its internal control system of inventory.