某公司存货内部控制分析与改善推荐.docVIP

摘要 从食品公司的实际情况考虑，存货内部控制是现代企业管理的重要组成部分。组织好存货内部控制是保证生产正常进行的物质前提，通过加强企业存货内部控制，达到降低企业综合成本的目标，有效地保证企业生产经营活动的连续正常进行，加强存货管理是保证生产正常进行的物质基础，并能有效地服务于基本生产、技术改造的全过程；科学合理的存货储备，使流动资金占用能更好地被利用，加速资金周转，提高经济效益，确保生产经营活动的顺利进行，提高企业发展的核心竞争力，促进企业健康、长久发展。 本文采取实地调研数据和资料相结合的方法，通过对深入案例企业和实习获得第一手资料进行分析ABSTRACT From the food companys actual situation, the inventory internal control is an important part of modern enterprise management. Organize inventory internal control is to guarantee the normal production material premise, through strengthening enterprise internal control inventory, to reduce the comprehensive cost of the enterprise. Effectively guarantee the continuous normal enterprise production and business operation activities, strengthening the inventory management is to ensure that the material basis for the production on the rails, and can effectively serve the basic production and the whole process of technical reform, Scientific and reasonable inventory reserves, the flow capital takes up can be better used, accelerate the capital turnover, improve the economic benefit, ensure that production and business operation activities smoothly, improve the core competitiveness of the enterprise development, promote enterprise healthy, long-term development. Combination the field survey data and information among the full text, through the in-depth case analyses and practice obtaining first-hand information, first in this paper, illustrates the basic theory of internal control of inventory, according to current situation of the JinMailang company and to analyze the inventory internal control of the procurement, storage, production and sales process , found that the inventory internal control problems and the causes of problems, and propose the internal control of inventory related improvements ideas. Key words: Food Enterprises; Inventory; Internal Control 目录 前言 1 1 存货内部控制概述 2 1.1 存货内部控制含义 2 1.2 存货内部控制重要性 2 1.3 存货内部控制要求 2 2 今麦郎公司存货内部控制现状 4 2.1 公司简介 4 2.2 公司存货内部控制现状 4 2.2.1 整体流程现状 4 2.2.2 采购环