d酒业制造公司存货内部控制体系建设研-会计专业毕业论文.docxVIP

董壑鱼迸堡星盔兰亟主兰垫迨皇 旦塑些剑堕坌雯壹堡堕整墼塑笠j毽墼塑墨 ABSTRACT The rise and fall of manufacturing is in relation to the development of our country． China’S economic development has entered a new normal；the manufacturing sector is also urgent need for industrial change．Along wkh state restrictions of Excellencies consumption，limit Drinking and other related policy announcement，liquor business performance decline．Facing the oversupply situation，liquor manufacturing enterprises which in a period of adjustmcnt need to innovate in all aspects，to promote management mechanism．Good intemal control，help companies identify risks and take measures to deal with complex internal and external environment，and promoting the realization of business objectives，it is an important guarantee for enterprise development．As the real economy of the manufacturing sector,business inventories ale indispensable materials；inventory control which can strengthen enterprise management cannot be ignored． D liquor manufacturing company is a medium—sized private company．in the revolution of wine industrial companies，it faces declining profitability,weak management capacity and other issues，and it has poor inventory management．Due to its improper inventory management，the company often loss its inventories and has a low liquor ratio． This paper take D Company aS a case discussed the inventory internal control system． This paper introduces the inventory control concepts，principles，and as a theoretical basis for the D company case studies．Secondly,this paper analyzes the internal inventory control framework and the implementation of specific aspects of D company,and pointed the advantages and disadvantages．Thirdly,the D Inventories relevant data were observed and found defects in its internal inventory control，summarize D internal control problems and analyze its causes．Finally,this paper put forward concrete proposals to build D Inventories intemal control system from the overall framework of