Case Study On Internal Control Of Procurement And Payment Of C Electrical Manufacturing Company

With the changes of industrial upgrading,macro and micro economic forms,the electrical appliance manufacturing industry has become more competitive and the speed of upgrading is accelerating.Procurement and payment business is the starting point of electrical appliance manufacturing industry production and operation activities,in the foundation of the enterprise management status,the quality of product,supply security and reduce cost,has the vital role,if do not take the control of purchasing payment business management,the enterprise product competitiveness and business performance will be affected by the major.The research object of this paper is C electric appliance manufacturing enterprise,a large electric appliance manufacturing enterprise with a history of 60 years,which is in a leading position in the industry.In order to adapt to the rapid development of this enterprise and large-scale expansion of production,C enterprise has specially carried out the process rectification of procurement and payment business and the construction of procurement supplier information system.This paper is mainly based on the procurement supplier management system of enterprise C,and conducts a case study on the design and operation of the internal control process of the company's procurement and payment business.This paper introduces in detail the C enterprise from purchasing demand plan,searching for supplier sourcing,supplier certification,the purchase price management,purchase orders,shipping management,the quality control and acceptance,financial settlement of payment,quality feedback,the whole process of purchasing and payment business of supplier evaluation,based on the enterprise purchasing and payment business internal control effect of case analysis,summarizes the C enterprises in the procurement and payment business internal control activities,information communication,risk management,and other aspects of the results obtained.At the same time,it is also found that the internal control environment construction is weak,the internal supervision is a mere formality,and the information system security and risk management still need to be strengthened.Through the analysis of the causes of internal control problems in the procurement and payment business of C enterprise,this paper puts forward corresponding Suggestions for improvement.The innovation of this article is that because of the C enterprise purchasing management information system construction in the top in the industry,this article through to the C enterprise based on the purchasing management system implementation of procurement and payment business internal control is introduced and experience summary,the excellent place to other parts of the industry of electrical manufacturing purchasing and payment internal control construction experience can be used for reference are put forward.In addition,this paper puts forward targeted improvement Suggestions for the problems existing in the internal control of procurement and payment business of C company,which is helpful for C company to better improve the internal control construction of procurement and payment business and improve the operation efficiency and economic benefits.