Research On Optimization Of Internal Control Of Production And Inventory Cycle For D Company

In recent years,in the face of increasingly fierce market environment,internal control,as an important means of enterprise management,has laid a solid foundation for enhancing the market competitiveness and operational efficiency of enterprises.Production and inventory business is a direct business activity for printi ng companies to achieve profits,and is also a core business with high risks.In order to seek long-term development,printing companies must improve internal control of production and inventory,strengthen safety production management,improve risk prevention capabilities,and improve business management efficiency.This paper has a case study of internal control of production and inventory for D company,which has important theoretical and practical significance for improving the internal control level of enterprises and improving the institutional framework and content of internal control.This paper analyzes the objectives,principles and key control points of the internal control of production and inventory cycle on the basis of the enterprise internal control norms and under the guidance of cybernetics,system theory and risk management theory.Based on the particularity of the internal control of printing enterprises,this paper analyzes the internal control of dongbai color printing production and inventory cycle from the key business process links with high risks.This paper finds that the functions of corporate governance layer overlap,the internal audit department is a sham,and the internal environment is not suitable for the implementation of internal control.The hidden danger of inventory keeping is prominent and the operation risk is extremely high.The internal control of the production cost management business process is not reasonable,and the product cost calculated by the company's supply method is not accurate,which affects the pricing and sales.In addition to obvious defects in the company's internal environment,there are many omissions in the company's inventory management,and the variety method of product cost calculation cannot meet the needs of enterprise developmentTherefore,the company should improve the internal control environment,improve the quality of management,improve the company's governance system,and play the role of internal audit.Improve the inventory management,separate the management of chemical materials,prints and staff,strengthen the safety awareness of all staff,improve the inventory process.Apply time-driven activity-based costing to calculate cost and control production cost.