Case Study On Inventory Internal Control

With the development of enterprises,internal control system has become the core of modern enterprise management.Inventory as one of "two gold",the proportion of inventories to current assets is too high,which will bring greater operational risks to enterprises.SASAC is in charge of state-owned assets in the state organs of the departments of state-owned enterprises "two gold" to give a high priority requirements of state-owned enterprises and state holding enterprises thoroughly "two gold" inventory,carry out the "two gold" work pressure.No matter from the internal demand or external supervision requirements,it is very important to establish and improve a complete inventory internal control for improving inventory utilization efficiency and promoting enterprise management efficiency.Based on the comprehensive inventory management in the domestic and international research results on the basis of internal control theory and research methods of normative analysis and logical analysis of the combination of home and abroad,the inventory management experience of Hubei mobile inventory internal control construction is studied,the contents of the first part starts from the research significance and content of the inventory internal control,on the theory basis for the research importance of inventory internal control.The second part is the theoretical analysis of internal control and inventory internal control,and introduces the objectives,principles,procedures and methods of establishing the internal control system of inventory.The third part is the research status of internal control inventory of China Mobile Hubei company,with process analysis combined with the current Hubei company's actual operation,points out the existing problems in the internal control of inventory and put forward improvement countermeasures.In the end,based on the analysis of the internal control system of China Mobile Hubei company that enterprises should take action to strengthen internal control of inventory management,should pay attention to timely optimize the internal control system,improve the information level of the internal control system,improve the staff's risk awareness of risk control,supplemented by punishment clear performance evaluation system to improve the internal control system.