Research On The Optimization Of Internal Inventory Control Of M Dairy Products Company

With the development of economy and the improvement of people's quality of life,the focus of the party and the country is to pay attention to people's livelihood needs.However,in the context of economic globalization,many large-scale international dairy companies have moved into China and are in fierce competition with domestic companies.Domestic dairy companies want to survive in the market and gain competitive advantages,we must attach great importance to the internal inventory management and establish a perfect internal inventory control system to reduce production costs,ensure food safety and improve market competitiveness.M Company is a medium-sized dairy production company.This paper takes M Company as the research object,through the methods of on-the-spot investigation and issuing questionnaire,carries on the in-depth analysis to the internal control situation of the company's inventory,it is found that M company has many problems such as weak internal control environment,imperfect system and process of control activities,lack of effective supervision of inventory internal control,poor communication and communication of inventory information,and imperfect inventory risk assessment system.On the basis of consulting the relevant literature of scholars and combining the theory of inventory internal control,the author aims at the problems existing in m company's inventory internal control,from the internal environment,control activities,internal supervision,information and communication and risk assessment,the paper puts forward practical suggestions for improvement,especially for the control activities,improves the rules and regulations,and constructs the flow chart of each link optimization,point out key risk points and control measures.In this paper,the inventory internal control of M company is carefully analyzed,from the perspective of the five elements of internal control,in view of the company control activity,the internal environment,the risk appraisal,the information and the communication and the internal surveillance five aspects existence question proposed the practical feasible optimization strategy,hoped that can provide the reference for this company to strengthen the inventory management,at the same time,it also hopes to provide reference value for the construction of internal control system of dairy industry in China.