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Research On Problems And Countermeasures Of Inventory Internal Control In F Company

Posted on:2020-12-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y ShangFull Text:PDF
GTID:2439330578477504Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the asset composition of a company,inventory is an indispensable element.It is a prerequisite for the company to carry out its operational activities,and it is also an important guarantee for the company to maintain production operations.In the current assets of the furniture manufacturing industry,inventory accounts for a large proportion.For furniture manufacturing companies,inventory cost management will have a huge impact on its business activities.It is the key content and central link of internal control.For manufacturing companies,inventory is the lifeblood of an enterprise.Throughout the entire process of production and operation,inventory management is not perfect and will directly affect the development of manufacturing enterprises.Therefore,this paper selects F company as the research object,and after analyzing the research literature on internal control in China and other countries,it summarizes the theory and problems of inventory internal control and clarifies the knowledge framework about inventory internal control.Through the investigation and analysis of the status quo of F company's inventory internal control,it is found that F company has imperfect system construction in the internal control of inventory,the position rights and responsibilities are not clear,and the established inventory procurement system is flawed,and there is no perfect construction and acceptance.The management system,the inventory system is unreasonable,the internal supervision work has not been carried out seriously,and the quality of the managers is low,which has led to many obstacles in the development of the company.Combine these problems to analyze the reasons for their existence and propose targeted solutions and suggestions.Finally,the research results are prospected.As a leading enterprise in the furniture manufacturing industry in H Province,F company's internal control methods and contents of inventory have a certain guiding role for other furniture manufacturing enterprises.
Keywords/Search Tags:Furniture manufacturing enterprises, Inventory internal control, Control process, Institutional improvement
PDF Full Text Request
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