Research On The Improvement Of Inventory Internal Control In HS Supermarket Chain

China's chain supermarker started in the early 1990 s.Under the big background of economic globalization,the domestic supermarket chain enterprises drew lessons from international famous chain enterprises advanced management experience to improve core competitiveness,and have made remarkable growth.Compared to traditional retailers,supermarket chains organize scattered retail outlets and manage people,wealth,logistics and information flow in each store to gain economies of scale.The size of supermarket chain is generally larger than that of traditional retail enterprise,which is conductive to grab a larger market share.Advantages of scale management in supermarket chains attracting many retail entrepreneurs to choose it,leads to fierce competition.In addition,transnational retail groups,such as wal-mart and carrefour,which have entered our market,pose a great threat to the survival and development of local supermarket chains.The competition of retailer is different from that of high-tech industry.The former has a high degree of homogeneity,which means that the competition between the two retailers with the same business scope will be more of a price competition.For supermarket chains,lowering the cost of inventory means lowering sales prices.Therefore,supermarket enterprises should strengthen the internal control of inventory in every link of supply chain to reduce cost.In short,the internal control of inventory is to improve its core competitiveness and maintain the leading position of the market from the perspective of management.Based on the theory of the development of internal control,the connotation,goal and elements of internal control,this paper takes the local enterprise of Huaihua in Hunan,HS supermarket chain,as the concrete sample.This paper studies the main problems existing in the inventory internal control of local supermarket chain enterprises in China and the effective improvement measures.Through field investigation,the author basically grasps the present situation and some basic data of inventory internal control in HS supermarket,and then applies the literature research method to refer to the research results of Chinese scholars on the construction of supermarket inventory internal control.Comparing the stock situation of the listed company in the chain supermarket,referring to the inventory management method of the listed company in the chain supermarket,finally,from the point of view of the supply chain,the classified management,the supplier management,the inventorysystem and the distribution efficiency of the internal inventory control of HS supermarket are put forward.The shortage of inventory turnover and supervision,the corresponding improvement method and the concrete safeguard implementation measures.