Research On Internal Control Of Inventory In ZS Building Manufacturing Company

In recent years,as the evolvement of the national economy,people’s requirements for material life have been unceasingly enhanced.Automobiles have gradually become a significant tool to improve people’s travel conditions,and meanwhile,they’ve also promoted the rapid development of automobile manufacturing and car accessory industries.Currently,in comparison with developed countries,the enhancement of auto parts manufacturing enterprises in our country hasn’t been perfected comprehensively.It can be especially discerned in manufacturing enterprises.Inventory is tied closely to the sustainable development of enterprises,and inventory management has turned particularly momentous for manufacturing industries.Nevertheless,in terms of the administration of internal inventory control,there exist more or less loopholes and hazards in our country’s multiple amounts of car accessory industries.Hence,for the purpose of promoting the sustainable development of enterprises to a more gratified extent,and effectively increasing their operating profits,the administration of internal inventory control urgently required to be completed in auto parts manufacturing enterprises.By exploiting a combination of theoretical knowledge and business case analysis,this thesis accordingly exemplified its view with ZS auto parts Manufacturing Company.For starters,through generalizing and summarizing relevant researches on internal control of domestic and foreign inventories,it recommends approaches and perspectives related to the study;by means of making reference to corresponding literature as well as theoretical information,it further disentangles the relevant concepts and theoretical basis of internal inventory control.Then,the thesis introduces the essential information on ZS,dissects the current status of the company’s internal inventory control,and analyzes validity of ZS’s internal inventory control by means of the employment of fuzzy comprehensive evaluation method;based on actuality and evaluation results,it respectively indicates the existing issues of ZS’s internal control system of present inventory and unravels the mystery behind those issues from six crucial links including inventory procurement,inventory inspection and storage,inventory management,inventory collection and issuance,stocktaking,and inventory return.In the end,according to the company’s charge of activities in these six links,this thesis formulates relative optimization schemes and puts forward supporting measures,covering improvement of company’s internal control environment,augmentation of the construction of enterprise inventory information management and perfection of supervision mechanism on the internal inventory control,so as to guarantee the effective operation of internal inventory control.In view of ZS’s predominant inventory volume and high proportion of inventory,this company the thesis selects consequentially seems to be a palpable representative illustration among manufacturing enterprises and possesses certain reference value for the internal control management of inventory in small and medium-sized manufacturing industries.