Research On Inventory Internal Control Improvement Of Spare Parts For Repairs In Volkswagen Auto Parts Company

As people’s demand for cars increases and the types of cars are increasing,the competitiveness of traditional car companies has long been different from the past.While maintaining the market,we must pay more attention to the internal operation of the enterprise.Among them,the general reduction of costs and the improvement of the company’s sustainable development capabilities have become the primary tasks.Manufacturing enterprises pay more attention to production technology and production capacity,and the importance of cost control is far less than that of asset control.Within the Volkswagen Auto Parts Company,spare parts with a large purchase amount are mainly concentrated on repair spare parts.Therefore,it is necessary to strengthen the internal control and management of repair spare parts.The use of spare parts for repairs is the first part that should be paid attention to.Since this part is difficult to track its specific links,strict control is required.Materials can be divided into these categories according to the stages of production and use: pre-production materials,in-production materials and post-production finished products.Repair spare parts are mainly used to ensure the production rate of in-production materials,and are indispensable to ensure the normal operation of machinery and equipment.Once a problem occurs,it should not be underestimated.For example,the loss of control of these spare parts will bring great risks to the normal production of the enterprise,which may cause equipment shutdown and asset loss.Repair spare parts have the characteristics of high price and long procurement cycle,and the management and control of such spare parts must be treated with caution.Nowadays,in the automotive market,it takes time to recover its sales ability.While maintaining the market,it also needs to find the source of its own profits.Therefore,Volkswagen Auto Parts Company has explored the possibility of product cost reduction from all aspects.Research on the improvement of internal control of repair spare parts is an important measure to reduce costs.Through the research on the improvement of the internal control of repair spare parts,the aim is to achieve the enterprise’s operational goals and provide a smoother and more reasonable process guarantee for cost reduction.This article takes the internal control of spare parts for repairs in Volkswagen Auto Parts Company as the research object,and mainly adopts a combination of case study method,interview research method and literature research method.In this paper,combined with the actual situation of the internal control of spare parts for repairs in Volkswagen Auto Parts Company,the current situation of the internal control of spare parts for repairs is analyzed and researched,and it is found that Volkswagen Auto Parts Company receives and uses in production,uses in production,and consumes after production.There is an internal control problem on spare parts for repairs.On this basis,this article uses the literature research method to analyze the research results of the internal control of spare parts for repairs.At the same time,it summarizes the research results of domestic and foreign scholars on the internal control of inventory,and combines the five elements of internal control.In-depth analysis of internal control problems found to find out the main reasons for these problems.This article believes that improper risk management is the key to the above situation,and it is necessary to improve risk control management.According to the internal control of Volkswagen Parts Company’s repair parts,this article proposes some optimization suggestions for the main causes of the problems,which can be used to improve the internal control of repair parts: First,Volkswagen Parts Company needs to optimize risk management.By establishing a risk assessment system and grasping the main risk points,strengthen the internal control of repair spare parts,which account for a large proportion of the total spare parts,and strengthen the improvement of the procurement process of repair spare parts,and the risk assessment of storage and recycling.Secondly,Volkswagen Zero The component company needs to improve its existing internal control activities,formulate an overall planning system,clarify the separation of duties,authorization approval,and control requirements before,during and after the incident;third,combine other control measures to optimize the company’s internal control and improve Purchasing plans,clarify cross-departmental responsibilities;fourth,Volkswagen Automotive Parts Company needs to optimize information collection,make full use of information-based procedures to process communication with various senior executives,and achieve transparency in the entire process of demand,procurement,transportation,and payment.Improve the efficiency of system integration,information exchange and business cooperation,and provide enterprises with a smooth and effective information communication system.Finally,Volkswagen Auto Parts Company should strengthen the internal supervision of the company,separate the supervision functions,and develop a reporting mechanism to form a closed loop of supervision and rectification.At the same time,pay attention to the job rotation of relevant personnel,mutual restraint between employees,and build a compliant and efficient corporate atmosphere,which will help to enhance the internal control system.