Research On Internal Control Optimization Of Z Company Material Purchasing

In recent years,with the deepening of the national supply side structural reform,"de stocking,de leveraging,cost reduction,and short board" has become an inevitable trend of the development of manufacturing enterprises.Only through process reengineering,system innovation,resource integration,and refined management,can we realize the optimal allocation of resources and resource regeneration,achieve quality and efficiency improvement,and promote the high-quality development of manufacturing enterprises.As the leader of national manufacturing industry,with the elimination of the third class high emission vehicles and the implementation of the "big ton and small standard" special governance policy,the development of commercial vehicle industry is in a bottleneck,while the implementation of the sixth commercial vehicle emission standard,the development of new energy and clean energy commercial vehicles,the improvement of commercial vehicle weight and safety configuration put forward higher requirements for the production of commercial vehicles Manufacturing costs are also increasing.Therefore,the commercial vehicle industry must speed up the reform pace of "de capacity and cost reduction".In recent years,with the deepening of the national supply side structural reform,"de stocking,de leveraging,cost reduction,and short board" has become an inevitable trend of the development of manufacturing enterprises.Only through process reengineering,system innovation,resource integration,and refined management,can we realize the optimal allocation of resources and resource regeneration,achieve quality and efficiency improvement,and promote the high-quality development of manufacturing enterprises.As the leader of national manufacturing industry,with the elimination of the third class high emission vehicles and the implementation of the "big ton and small standard" special governance policy,the development of commercial vehicle industry is in a bottleneck,while the implementation of the sixth commercial vehicle emission standard,the development of new energy and clean energy commercial vehicles,the improvement of commercial vehicle weight and safety configuration put forward higher requirements for the production of commercial vehicles Manufacturing costs are also increasing.Therefore,the commercial vehicle industry must speed up the reform pace of "de capacity and cost reduction".This paper mainly analyzes the internal control optimization scheme of Z company’s material procurement from several aspects.First of all,on the basis of carefully combing the domestic and foreign research literature on internal control,This paper expounds the background and significance of the research,the concepts and basic theories used in this paper;secondly,under the guidance of the relevant theories of internal control,The current situation,existing problems and reason are analyzed about Z company’s material procurement;then,in view of the above problems,the optimization scheme is designed from the perspective of control environment,control activities,information communication,internal supervision and other internal control elements,and the optimization results are applied,compared and evaluated;finally,specific safeguard measures are proposed,research conclusions are summarized,and deficiencies and future research directions are proposed.Research conclusion: Through risk identification,optimize the management system of material procurement.First,optimize the internal environment of material procurement of company Z,optimize the organizational structure of the business unit system into a professional functional type,integrate the procurement departments of four business units into a procurement department,and reasonably allocate professional purchasers for refined procurement.Second,optimize the material procurement activities,namely,establish a supplier database and build a supplier database Purchase budget model,design JIT purchase process,optimize payment method;third,integrate material purchase process,strengthen communication and information transmission,that is to use "Internet plus" means to establish an integrated procurement platform for the integration of modules,such as sales,production,procurement,finance,suppliers,etc.,which will integrate the three parts of production and marketing,transmit information in time,and four,establish internal control supervision mechanism and strengthen internal supervision.