Research On Inventory Internal Control Of ZB Business Iimited Company

With the rapid development of economy,the attention of internal control is gradually improving,and has gradually become the core of modern enterprise management.Because of the continuous expansion of the scale of enterprises and the frequent occurrence of economic activities,the internal control system is gradually maturing in the development process of enterprises.In recent years,more scholars have focused their research on large enterprises.Different scholars have put forward different theories for this purpose.After nearly a hundred years,a more perfect system of internal control value has been formed.At present,the number and scale of small and medium-sized enterprises are expanding gradually,which promotes China's economic development and gradually becomes the mainstay of China's national economy.Therefore,we should pay more attention to the problems existing in the development of small and medium enterprises,and put forward a more standardized internal control system,in order to ensure the healthy development of the enterprises.In the process of management,the internal control system of ZB company has many weak and missing places.In the actual operation of the enterprise,the way of operation is to sell the stock in stock.The stock in the company has a very important position as the cornerstone of the development of the enterprise.Therefore,according to the characteristics of the company,combined with the relevant theories of internal control,put forward concrete and feasible measures for the enterprise,improve the internal control of the enterprise inventory,and help the enterprise to develop better.On the basis of reading a large number of references and theories,this paper expounds the relevant theories of inventory internal control in detail.Based on the theory,referring to the COSO framework and the relevant national internal control standards,the present situation of the internal control of procurement,warehousing,storage and storage of inventory management in ZB company is made.An effective analysis is made to find out the problems related to internal control in the internal control system of inventory,including: unidentified personnel's responsibility,low quality,simple storage mode,extensive supplier management,lag of information transmission,and lack of credit rating in inventory sales.In view of the above problems,it is found that the internal control environment is perfect,the risk awareness is weak,the inventory control and control activities are not standardized,the information and communication are lacking,and the internal supervision is poor.In view of the loopholes in the inventory control of ZB company,this paper puts forward the optimization measures of internal control of inventory from five aspects of internal environment,risk assessment,control activity,information and communication,supervision and inspection,and hope that the new measures are operable to improve the internal control of inventory.