| Inventory,as an important component of a company’s current assets,has a significant impact on its economic benefits through its utilization efficiency and management efficiency.If inventory management is unreasonable,it will lead to resource waste and reduce the company’s efficiency.Therefore,effective management and internal control of inventory are key factors for companies to achieve sustainable development.Companies need to optimize the utilization efficiency of inventory,ensure inventory safety,and enhance overall competitiveness by optimizing inventory receiving,storing,and issuing processes.New energy materials have important strategic significance in various countries around the world,playing an important role in addressing global climate change,air pollution,energy crises,and promoting structural adjustment and upgrading of national economies,driving the development of related industries.Their development has positive implications for a country’s economy,technology,security,and diplomacy.Based on in-depth study of internal control theory related to inventory management and field investigations,this article selects ZW Company Limited,which is mainly engaged in the production of new energy materials,to analyze the current situation of inventory management internal control in new material enterprises.According to the relevant theoretical research of inventory management internal control,the article sorts out the status quo of inventory management internal control in ZW Company and analyzes the various links in inventory flow.The article finds some problems in inventory management internal control in the company and conducts an analysis of the causes of these problems.Finally,the article proposes optimization suggestions for controlling the environment,controlling activities,communicating information,conducting internal supervision,and evaluating risks in enterprise inventory management internal control,aiming to strengthen ZW Company’s ability to resist risks in inventory management internal control and ensure healthy and orderly development of the enterprise. |