A Research On Internal Control Of RAW Materials Of XS Enterprises

The internal control is an important approach adopted by enterprises in management,which not only helps improve their ability to make rational use of various resources,but also greatly enhances management of enterprises.Raw materials are an Important Component of Manufacturing Industry,which account for a large proportion of manufacturing costs for manufacturing enterprises.It has always been a focus in the management of manufacturing enterprises to establish a sound internal management system for raw materials.Therefore,the internal control of raw materials has been attracting wild attention of manufacturing enterprises.In recent years,there has been a lack of a complete internal control system for raw materials in certain enterprises as a result of their less attention to internal control of raw materials.At the same time,raw material management is easily affected by human factors,resulting in frauds of different types in daily production and operation activities.From what is mentioned above,it is obvious that it has become an important issue to be solved urgently How to establish a scientific and standardized internal control system for raw materials.Firstly,this paper introduces the related theories of internal control and raw material internal control,which lays a good foundation for the research of this paper.Secondly,taking XS enterprise as an example,this paper analyses the current situation of XS enterprise's operation and raw material internal control,and concretely analyses the problems existing in the process of raw material purchase,storage and acquisition in XS enterprise.The analysis is made and the corresponding solutions are put forward.At the same time,I hope to provide reference for the internal control of raw materials in other enterprises.