Study On Internal Control Optimization Of Procurement Business Management Of W Company

After entering the 21 st century,our country’s economy has developed rapidly and industry competition has become increasingly fierce.More and more enterprises have realized the importance of internal control for the survival and development of enterprises.Among them,procurement is the focus of business activities.The cost of raw materials in the small household appliance manufacturing industry accounts for 60%of sales.Therefore,strengthening the internal control of raw material procurement business of household appliance enterprises can effectively reduce their procurement costs,improve procurement efficiency,and promote their business.Form and improve the internal control management system of procurement business.This paper takes Shenzhen W Home Appliance Co.,Ltd.as an example,based on questionnaire survey,hierarchical analysis,comparative analysis and other methods to study the internal control of the company’s procurement business,and puts forward corresponding optimization suggestions and protection mechanisms.The paper first comprehensively expounds the real status quo of the current internal control of the procurement business of W Company;secondly,collects and masters the current problems of W Company in the internal control of the procurement business through questionnaire surveys,and analyze the corresponding causes of the problems;finally,put forward the corresponding optimization countermeasures and specific guarantee mechanism in a targeted manner,which provides an important guarantee for realizing the soundness and perfection of the internal control system of W Company procurement business.Through the research of this paper,the following conclusions are mainly obtained: The internal control problems of W Company procurement business are mainly reflected in the weak internal control awareness of procurement business,inaccurate internal control risk assessment of procurement business,excessive concentration of internal control measures for procurement business after the event,low efficiency of communication and feedback of procurement business information,and internal supervision mechanism of procurement business is a mere formality;the cause of the problem is that the high-level management pays too much attention to the business,which leads to the lack of internal control awareness,the imperfect evaluation tools lead to inaccurate assessment of the internal control risk of the procurement business,the lack of a whole-process internal control mechanism,which leads to excessive concentration of internal control measures after the fact,and the lack of internal control communication channels for the procurement business leads to low efficiency of information communication and feedback,and excessive reliance on external audit institutions leads to a mere formality of the internal supervision mechanism;in view of the above problems,this paper proposes to establish a comprehensive internal control awareness system,build a procurement business risk assessment model based on the AHP,and formulate a comprehensive procurement business process internal control risk prevention and control measures,improvement of procurement business communication and feedback efficiency,implementation of diversified joint supervision and control methods and other optimization suggestions,as well as procurement talent team,procurement business organization,digital technology,procurement risk control system and other protection mechanisms.Combining the cutting-edge internal control theory and risk management theory,this paper puts forward a targeted internal control optimization strategy,which will help W Company reduce operating costs and improve the internal control level of procurement business,and also can provide useful reference for W Company and other home appliance companies.Make it more deeply and rationally aware of its own deficiencies in internal control,thereby optimizing the governance system and improving the internal control mechanism.