服装生产企业仓储与存货内部控制设计毕业论文.docVIP

毕业论文 （20_ _届） 服装生产企业仓储与存货内部控制设计 摘 要 存货与仓储是整个企业流程当中重要组成部分，是企业公司管理控制的主要环节之一。只有建立合适存货与仓储内部控制制度，才能很好的管理企业。从湃森服装厂的案例中可以看出内部控制重要。内部控制能够帮助企业达到其目标同时也在过程中避免各种错误和意外国内对内部控制的研究很少关注到企业的内部控制问题。本文针对我国的企业，首先阐述了内部控制，并论述了的主要内部控制原则并以此为基础分别从等几个主要方面提出了构建内部控制的建议本文采用的研究方法是规范性研究和实证性研究相结合以研究为主的方法关键词：Abstract Inventory and storage are the important parts in the whole business processes, they are the key links of the management control of enterprises. Only by establishing appropriate internal control system for the Inventory and storage, can the managers handle the companies well. From the case of Pai sen clothing factory, we can observe the importance of internal control. Internal control can help companies to reach their objectives, as well as avoid all sorts of mistakes and accidents in the processes of operation and manufacturing of companies. But the researches of internal control in China seldom focus on the internal control of fashion industry. This article studies on Chinas fashion industry specifically, states the research status of fashion industry of home and abroad, then discusses the main principles and key points of internal controls of fashion industry and takes these as bases, to table proposals and improvement measures of forming internal controls in fashion industry from several main aspects of inventory and storage links such as materials check incoming, materials keeping and maintenance, materials inventory and recording, materials outbound release and so on. The article takes impractical research as the main method, and combines with normative research to finish the research. Key words: Fashion industry；Inventory； Internal control 目 录 1 仓储与存货内部控制的现状 1 1.1内部控制的概念及发展 1 1.2 我国仓储与存货内部控制的发展及现状 3 1.3 国外关于存货内部控制制度的最新研究成果 3 2 仓储与存货内部控制关键点及原则 5 2.1 仓储与存货内部控制的关键点 5 2.1.1 采购 5 2.1.3 存货出库 5 2.1.4 存货盘点 5 2.2 仓储与存货内部控制的相关制度 6 2.2.1 把好进货关 6 2.2.2 做好存货保管工作 6 2.2.3 建立有效的激励制度 6 2.2.4 建立关键环节多人负责的制度 7 3宁波湃森服装加工厂仓储与存货内部控制分析 8 3.1 对湃森服装加工厂的仓储与存货环节案例解析 8 3.1.1 物资验收入库 8 3.1.2 物资保管保养 10 3.