Research On Inventory Internal Control Of XT Fresh Supermarket

With the rise of online shopping and the rapid development of the express delivery industry,the offline real economy has encountered an unprecedented "winter",even the supermarket industry closely related to People’s Daily life is not immune,supermarket industry also began to consider transformation and development,so fresh supermarket,a new type emerged.Fresh supermarket in a "fresh" word,the purpose is to provide consumers with the freshest ingredients,but in order to this "fresh" word,fresh supermarket loss cost has been high,so how to control the loss,management of fresh products,that is,fresh supermarket inventory management is particularly important.Supermarkets are run by the way of meager profit but high turnover for quite a long time,but in the tide of new economy increase consumer choice space and increasingly intense external competition,how to minimize operating costs have become one of the important means to improve the economic benefit of the supermarket,so this paper choose the XT fresh supermarket as the main body,a case study.XT supermarket inventory cost internal control research as the theme,with the supermarket operating status as the background of writing,through the standard research method of XT fresh supermarket inventory internal control problems were explored.XT Company,as a local chain fresh supermarket,has invested a lot in fresh commodity management for a long time,but the effect is not very ideal.Therefore,the enterprise has been trying to reduce the loss of fresh products and achieve the purpose of cost control through the reform of inventory management system and improvement of inventory internal control.Therefore,based on my work in the company,the author has made a preliminary record and brief analysis of the operating conditions and inventory management of XT Supermarket.In order to facilitate the analysis,the author divides the circulation process of inventory in the company into: Order and purchase,acceptance and warehousing,warehouse management,warehouse delivery and distribution,inventory check and inventory disposal,and observe the defects of inventory internal control in each link in turn.Then,based on the observed inventory management reality,analyze the problems existing in each link,find out the reasons affecting the inventory cost.Finally,according to the problems mentioned in the previous chapter,the existing problems in each link are improved and optimized.For example,a professional fresh procurement team was introduced in the ordering and purchasing process,the contents of acceptance documents were adjusted in the acceptance and warehousing process,and periodic inventory checks were carried out in the inventory inventory process according to inventory activity.This paper starts from all aspects of inventory management,and gives the optimization approach of XT supermarket inventory internal control,improves the company’s inventory management process and system,and improves the effectiveness of internal control implementation.This paper intends to adopt four research methods: literature research,inductive and deductive method,field investigation method and case analysis method.The XT fresh supermarket to the current situation of internal control inventory and operating condition and so on carries on the analysis,to study the related theory and the case together,through analyzing the current situation of XT fresh supermarket inventory internal control,find the problems existing in the inventory management,and probes into the problems existing in the inventory management of summary and analysis,In order to achieve the purpose of reducing cost,improving enterprise management level and enhancing enterprise competitiveness.