The Research On EM Manufacturing Enterprise's Improvement In Internal Control System Of Inventory

In recent years,as the competition between enterprises has become increasingly fierce,the emphasis on internal control has been constantly improved by managers,and the internal control quality has gradually evolved to measure the competitiveness index of enterprises.Internal control can help enterprises to establish a sound operating system,reduce waste of resources while achieving strategic goals,and ensure the operational efficiency and asset security of enterprises,which is of great importance to the manufacturing industry with a large proportion of assets.In addition,with the rise of Southeast Asia manufacturing in recent years,the market competition in China's manufacturing industry is becoming increasingly fierce,so it is self-evident to introduce the internal control system of inventory to reduce the cost of inventory.EM enterprise is a manufacturing enterprise producing power machinery,automation and transmission equipment.It has been established for more than 50 years and has a large scale.The enterprise is committed to product development and has expanded its operation scale at one time.However,its inventory management system has been updated slowly,which is not consistent with the current product characteristics and operating status,resulting in low inventory management efficiency,and the aggravation of inventory cost burden and hindering the development of enterprises.Therefore,it is urgent for EM managers to establish sound inventory internal control system to help enterprise improve inventory management quality and realize long-term development.On the basis of summarizing the internal control research literature of domestic and foreign stocks,the paper first elaborates and analyzes the inventory internal control system,and then analyzes the current situation of inventory management in EM enterprise from seven aspects of inventory:purchase,acceptance,warehousing,warehousing management,accounting inventory,warehouse receipt,material return and disposal,and traces the causes of inventory problems.It also provide a corresponding solution to each problems has found,and helps the EM enterprise to perfect the inventory internal control system.Finally,a series of internal control mechanisms such as improving the internal control environment,strengthening the communication of inventory information,introducing employee incentive mechanism,establishing internal supervision system and raising risk management consciousness are put forward so as to help EM enterprise to run the internal control system smoothly.The paper aims to EM manufacturer's inventory research and analysis of the internal control system,improve the quality of EM enterprise's inventory management,ensure the effectiveness and fairness of the daily inventory processing,and at the same time,help enterprise to achieve sustainable development for the inventory internal control system of the same kind of manufacturing enterprises,provide the reference to other manufacturing enterprises and enrich the value of the inventory internal control framework.