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Study On Internal Inventory Control Of SJ Company Based On Supply Chain Management

Posted on:2021-01-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y SongFull Text:PDF
GTID:2439330632951480Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the early part of this century,important economies developed rapidly around the world.As the foundation of the economy,the real manufacturing industry enjoyed unprecedented prosperity.SJ Company,as the leader of the domestic manufacturing industry,developed rapidly under this background and became the largest manufacturing enterprise in the world in 2013.However,with the obvious global economic downturn in recent years and the sluggish domestic manufacturing economy,the risks brought about by SJ's extensive and rapid expansion in the past few years are gradually reflected.Among them,the inventory risks are especially serious.SJ's cash flow is short,and the enterprise has been unable to maintain normal production and operation.Faced with such an external environment,it is necessary for SJ to adjust its management structure,improve its management efficiency and vigorously reform and restructure and it is urgent to change the current predicament.Inventory internal control occupies an extremely important position in the enterprise,which can effectively ensure the reliability of accounting information,maintain the property safety of the enterprise,and provide guarantee for the realization of the enterprise's business objectives.Under the background of the country's vigorous development of industrial Internet construction,taking SJ Company,a large state-owned manufacturing enterprise,as an example,from the perspective of supply chain management,taking inventory management as the core,through in-depth study of SJ Company's inventory internal control system,this paper combines supply chain management system with enterprise inventory internal control,finds out the existing problems in its inventory internal control,and establishes and improves SJ Company's new inventory internal control system.The purpose of this paper is to optimize the whole supply chain process of SJ Company's procurement-inventory management-sales,improve the enterprise's operating efficiency,and play an effective role in the daily operation and inventory risk control of the enterprise.This article is mainly composed of six parts:The first part is the introduction,which briefly introduces the writing ideas,research methods and technical route of this article,and puts forward the innovation points of this article mainly from the research background,research purpose,research significance and practical application value.The second part is a review of relevant theories,which mainly discusses the supply chain management theory and introduces the key of inventory internal control,providing theoretical support for subsequent theoretical analysis and empirical research.The third part analyzes the current situation and problems of SJ company's inventory internal control,studies the current situation of SJ company's inventory internal control,points out the problems of internal control management links such as procurement process,supplier management,inventory management and sales mode,and makes analysis and summary.The fourth part is based on the SJ company's supply chain management inventory internal control system construction,analyzes the necessity and implementation feasibility analysis of the supply chain inventory internal control system construction,and internal control of the SJ company's supply chain management based procurement-inventory-sales process The system is constructed separately,control measures are proposed,and a risk evaluation process is established for the internal control system for procurement,inventory,production,and sales based on the supply chain.The fifth part is based on the supply chain management of the inventory internal control system safeguards,and on the basis of the fourth part of the paper,the supply chain based inventory control system for SJ companies is proposed.The sixth part conclusions and prospects,comprehensively summarize the contents of the research on SJ's inventory internal control issues,and carry out contents that cannot be explored in depth and look forward to the future research direction of the issue.
Keywords/Search Tags:Inventory internal control, Industrial internet, Supply chain, SJ company
PDF Full Text Request
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