Research On Internal Control In Context Of ERP Implementation In DS Corporation

Internal control is an advanced management system,it improves the efficiency of business operation by maintaining effective control over company operation,the realization of it needs relying on the powerful management tool,ERP system is the important mean to realize the internal control,it makes full use of resources and realizes elaborating management through scientific calculation and arrangement.DS company's internal control construction started late,presented various problems at the company level and business level,which affected the efficiency of business operation,increased the daily management cost,and restricted the pace of the company's strategic development.It is necessary to improve internal control to achieve positive variation and operation.Center of this paper is to study how to connect information means with internal control,improving the internal control status quo through the organic combination.This paper analyzes the relevant measures of ERP project to improve internal control,and puts forward continuous optimization countermeasures after the implementation of the project.On the basis of practice,this paper explores the general mode of internal control improvement under the ERP environment.Reviewing relevant research literature,this paper explores the research results from scholars on internal control management and ERP management,as well as the potential defects,the theoretical basis of the research is explained from the aspects of system theory and management theory.On this basis,it further defines the connotation and characteristics of internal control management and ERP,analyzes the impact of ERP implementation on internal control,fully affirming the necessity of combining ERP with internal control.In the case section,first of all,management problems of DS company at the company level and business level are analyzed,at the company level,there are mainly problems such as inattentive control environment,and the deficiency of risk assessment and response system,etc.the business level revolves purchase and payment cycle,etc.Secondly,according to the problems in the previous chapter,this paper expounds the major implementation of ERP system,and analyzes how to improve internal control through ERP project,including sales management,procurement management and other aspects.Thirdly,on the basis of presenting the improvement effect of ERP implementation,this paper puts forward the countermeasures of continuous optimization for the existing remaining problems.At last,it summarizes the promotion experience of improving the company's internal control under the ERP environment,which has important practical reference significance.