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Research On Optimization Of Internal Procurement Control Of Construction Enterprises

Posted on:2019-01-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y M XieFull Text:PDF
GTID:2432330548478268Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the present era,construction enterprises are speeding up the process of globalization in two markets both at home and abroad.On the one hand,the scale of construction enterprises in China has expanded rapidly,thanks to the increasing investment in infrastructure construction in recent years;On the other hand,as China's construction enterprises improve the level of business and increasingly perfect,won the domestic and international recognition,which makes our construction enterprises contract more and more international business every year.However,with the domestic and foreign business into the comprehensive development period,China's construction enterprises are to the dilemma that although the construction enterprise contract business and completed production increased,but it's profit space has not improved,but is in compression.Faced with this dilemma,we roughly analyze the reasons behind the project,found that many construction enterprises are facing the contract management,bidding procurement process is not open and also opaque,engineering quality and safety problems,project funds were misappropriated and other multiple problems,if we do not take timely and effective measures,it is likely to seriously restrict the healthy and rapid development of enterprises,and then cause some unavoidable losses to construction enterprises.As we all know,the reason behind the study,we find that these problems are all because of lack of internal control of construction enterprises or the implementation of the internal control system caused by the weak,therefore,standardize the management measures,strengthen the construction of enterprise internal control,improve risk prevention awareness management is imminent.For the construction enterprises,due to the cost of building materials accounted for a larger proportion of the total cost,the construction enterprise material purchasing efficiency is related to the whole project construction cost and construction quality,therefore strengthening the construction of internal control of construction enterprises in the procurement of materials is the priority among priorities.By optimizing the construction enterprise procurement internal control,the risk in the procurement process to a minimum,so that management can quickly adapt to market competition and rapidly changing economic environment,meet the construction requirements,thereby reducing enterprises in material purchasing cost,improve the economic efficiency of enterprises,ensure the healthy and stable the purpose of development.This article uses the case study method,starts with the case analysis of MJ Construction Group Corporation,and rises to optimize the theory of purchasing internal control of construction enterprises in our country.First of all,the paper defines and analyzes the theoretical basis of the construction enterprise procurement internal control,and analyzes the internal control of the procurement department of MJ construction group corporation;Secondly,this paper introduces the status of internal control of MJ construction group,and puts forward the problems existing in the enterprise's internal control;Then through the above theory and example analysis,from point and surface put forward the optimization of our construction enterprises Procurement internal control suggestions;Finally,the conclusions of the thesis and the future research are presented.
Keywords/Search Tags:construction enterprises, procurement internal control, optimization, risk, process
PDF Full Text Request
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