A Comparative Study On The Internal Control Of Inventories Of Mongolian MAKC Supermarket And China

The current form of economic development in the world is not very ideal,most countries in the state of economic stagnation,for Mongolia,its economic development is also in a horizontal state.In this case,the Mongolian supermarket will run a sense of crisis,the normal operation of funds often difficult,this paper hopes to be through the rectification of the Mongolian supermarket to reverse the current unfavorable situation,and inventory internal control Is to achieve the normal operation of the supermarket security,only a sound inventory of internal control,to be able to achieve the positive and healthy development of the supermarket.In this paper,through the practice of Mongolian MAKC supermarket survey,and its inventory management personnel in-depth communication to understand the situation.and finally with the RT-Mart supermarket inventory in the internal control of the comparison,the Mongolian MAKC supermarkets exist deficiencies,while learning,learn from China's RT Supermarket internal control related experience.Proposed the Mongolian MAKC supermarket in the inventory of internal control to improve the proposal.The efficient operation of the supermarket and the internal control mechanism is directly related to the improvement,once a link control unscientific,unreasonable will inevitably affect the overall efficiency of the supermarket.Supermarket inventory procurement and payment,material adoption,inventory storage,product sales and return.inventory inventory at the end of the inventory will be the key control of the internal control content.This paper mainly summarizes the characteristics of the flow of goods in RT-R&D,and then divides the five aspects of internal control environment,risk assessment,internal control activities,information and communication,and monitoring as the basic elements of the internal control of RT-Mart.In-depth analysis,and finally on the supermarket inventory inventory management process.The same for the content of the Mongolian MAKC supermarket analysis,through the comparative analysis of the inventory control of the two supermarkets inventory,the Mongolian MAKC supermarkets exist deficiencies,including:inventory purchase is not reasonable,inventory acceptance lag,Supervision and inspection efforts are not enough inventory inventory is not timely and so on.By comparing the internal control of inventory in the two countries,it is suggested that the MAKC supermarket should be improved from the following aspects,including the construction of reasonable organization,clear the allocation of authority and responsibility,and establish a reasonable evaluation index system of internal control environment.