Font Size: a A A

A Study On Low Fluctuation Pump By Using Hydraulic Filter

Posted on:2021-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y X FuFull Text:PDF
GTID:2439330602480480Subject:MPAcc
Abstract/Summary:PDF Full Text Request
Inventory is a relatively important component of enterprise assets and is the material basis for enterprises to carry out production and business activities.As an enterprise,inventory can not only constitute product costs,but also realize value-added through sales,creating profits for the enterprise.Good operation of the internal control of the enterprise's inventory can save the enterprise's operating costs,reduce capital occupancy,and improve the enterprise's ability to resist risks and operate.However,most studies have shown that the internal control of the inventory of many enterprises in China is still only on the construction of the system,and has not played its due role.Enterprise X is a livestock company responsible for breeding and breeding,processing and sales of raw milk.It was listed on the GEM in 2010.However,due to the large number of its subsidiaries,the production business of each subsidiary is quite different,resulting in the level of internal control of the subsidiary 's inventory.Different from each other,some subsidiaries' current internal inventory control is not perfect,and a relatively complete internal inventory control system has not been formed.This article takes Enterprise X as the research object,and through the literature research method,field investigation method and questionnaire survey method,combined with the inspection,inquiry,inventory,walk-through test and other procedures in the auditing process of Enterprise X,a large amount of information about Enterprise X 's inventory control is collected.In terms of data,I found out the problems in the inventory procurement,warehousing,storage,and inventory of Enterprise X,and put forward some optimization suggestions for the problems: including improvements to the inventory procurement process and procurement plan,and selection of suppliers;Strictly implement the acceptance standards and related procedures,standardize the enterprise warehousing process,and realize the scientific storage of inventory;improve the enterprise inventory process,strengthen inventory preparation and follow-up work.At the same time,adjust the responsibilities of procurement personnel and improve the personal capabilities of acceptance personnel and warehouse management personnel.In order to enable Enterprise X to maintain the good operation of the internal control system of inventories for a long time,some safeguards are also proposed: including creating a good internal control environment and increasing management's attention to internal control of inventories;implementing rotation for important positions;strengthening and improving the enterprise Information communication channels and internal supervision mechanisms;strengthen enterprise risk management,increase risk awareness,and identify risks in a timely manner.
Keywords/Search Tags:Inventory, Internal Control, Control Activities
PDF Full Text Request
Related items