A Research On Internal Control Of Sl Community Supermarket Inventory

In recent years,along with the accelerating process of urbanization in China,the community-based supermarket represented by SL has been leaping and expanding.As an important part of Chinese retail industry,community-based supermarkets are generally located in urban communities.Community residents with certain scale,stable income and good consumption habits are the main service targets and target groups,providing different structures for daily life.Products and services to fully meet the needs of consumers in the region and it has the characteristics of convenience,daily life,small and medium-sized.At present,China’s community-based supermarkets are faced with both good development opportunities brought about by the continuous expansion of urban communities and increasingly fierce external competition.On the one hand,the physical stores represented by various large supermarket chains and hypermarkets pose a serious threat to them;on the other hand,they are also strongly affected by e-commerce represented by Jingdong,Tmall and Taobao.How to strengthen internal management,avoid risks,reduce costs and increase efficiency is a realistic problem that community-based supermarket enterprises represented by SL urgently need to solve.The thesis takes SL community supermarkets as the target,and uses the relevant theories of corporate inventory internal control as guidance.It uses questionnaire surveys,comparative analysis,and inductive deduction methods to SL supermarket supply procurement,warehousing management,outbound distribution,inventory check,inventory disposal,etc.A comprehensive scan of the current status of internal control was conducted,and it was found that there was a lack of budget management in terms of internal control,a serious inventory backlog,a low turnover rate,and a weak inventory check;an inadequate risk management system;an unscientific internal process design for inventory and an informatization of inventory management Low-level series of problems.After in-depth analysis,it is believed that the above-mentioned problems are closely related to the defects of the internal control environment of the enterprise,low risk assessment awareness,and poor internal control supervision.Based on the results of this analysis,combined with the actual situation of theenterprise,the goals and principles of SL supermarket inventory internal control optimization were set scientifically,including order purchase,inspection and receipt warehouse,warehouse management,outbound distribution,inventory check,inventory disposal,etc.to cover all Link,the whole process of the inventory control optimization plan,and provides the three measures to improve the internal control environment,enhance communication and coordination,and strengthen the internal supervision of the specific implementation of the three specific measures.This study can provide a scientific reference for SL supermarkets to improve inventory turnover and utilization,increase capital utilization,stabilize cash flow and control operating risks,and effectively improve the level of internal control.And management issues.