连锁超市存货管理内部控制研究 ——以WM集团超市为例.docxVIP

连锁超市存货管理内部控制研究 ——以WM集团超市为例 摘 要 伴随着社会主义经济的日益增长的发展，各个运营体制的企业也不断产生，尤其是我们周围的大型超市的品牌也越来越多，其在社会中的地位也逐渐上升。自从1994年我国加入世界贸易组织之后，刚刚起步的国内的一些大型超市正面临着国外的一些成熟大型超市的排挤，所以内部库存管理是提高我国大型超市的竞争实力的关键所在。我国的大型连锁超市想通过对存货内部控制管理控制水平的高低，了解其能否直接关系连锁超市资金占用情况以及资产的运作效率，然后从存货订货、验收、仓储等环节根据超市本身情况进行改进。 本文的研究内容为大型连锁超市的存货内部控制，作为研究对象，WM超市是国内连锁超市的典型代表。通过对其内部存货控制的研究，可以找到适合超市本身且有效节约存货成本的对策。核心思想是通过分析WM超市所存在的内部存货问题，从而得到如何高效的存货内部控制以至于可以更好的减少物资浪费，进而保证成本会计核算的真实性和完整性。主要的思路是通过大量的文献阅读与问卷调查，对WM超市的经营和内部库存管理进行初步的分析和研究，其次将国内外现状作为WM超市内部存货研究的背景，发现大型超市普遍存在的问题，理论结合实际，最后将对应存在的问题与WM超市的实际情况相结合提出改善建议。 关键词：内部控制；存货；流程改进 A Study On The Internal Control Of Chain Supermarket Inventory Management ——A Case Study Of WM Group Supermarket ABSTRACT With the growing development of socialist economy, enterprises with various operating systems are also constantly emerging, especially the large supermarkets around us have more and more brands, and their status in the society is also gradually rising. Since Chinas entry into the world trade organization in 1994, some large domestic supermarkets that just started are now facing the crowding out of some mature foreign supermarkets, so internal inventory management is the key to improve the competitive strength of Chinas large supermarkets. As a typical representative of Chinas local chain supermarkets, WM supermarket can find effective countermeasures to save inventory cost by exploring its internal inventory control. The central idea of this paper is to analyze the inventory control problems existing in WM supermarket. so as to obtain how to achieve efficient internal inventory control so as to better reduce material waste and thus ensure the authenticity and integrity of cost accounting. Main train of thought was through a lot of literature reading and questionnaire survey for WM supermarket management and internal inventory management present situation has carried on the preliminary analysis and research, secondly the present situation at home and abroad as WM supermarket internal inven