X酒店存货内部控制优化研究.docxVIP

PAGE 17 摘 要 现如今，伴随着国际经济的高速增长，我国的商业结构正处于一个复杂的环境之中，企业经营风险越来越大。在此背景下，企业能够制定出一套完善的内部控制制度对于企业的发展尤为重要。存货一般是企业资产的重要组成部分，因此企业存货内部控制应该受到管理层的重视。酒店业在整个服务业中占据主导地位，如何建立健全酒店存货内部控制显得格外重要。 目前酒店业已从过去的高利润时期转变为微利时期，内部控制的完善与否将直接影响酒店业的可持续发展。本文以X酒店为研究对象，通过对内部控制现状进行剖析，发现存货存在采购计划不符合公司实际、盘点不规范、分类不当、财务人员核算不及时等一系列问题。故本文从酒店自身情况出发，结合相关理论，提出X酒店应该制定一套合理的存货采购流程、规范存货验收环节、制定完善的存货会计核算程序、规范存货的盘点制度等建议，帮助X酒店解决问题，提高经营效率，提升风险防范意识，从而提高在同行业中的竞争力，同时也为其他酒店完善存货内部控制制度提供一定的参考借鉴作用。 关键词： X酒店；存货管理；内部控制 Research on Optimizing Inventory Internal Control in Hotel Industry-A Case Study of X Hotel Abstract：Nowadays, with the rapid growth of the international economy, Chinas commercial structure is in a complex environment, and the business risks of enterprises are increasing. In this context, it is particularly important for the development of enterprises to formulate a set of perfect internal control system. Inventory is generally an important part of enterprise assets, so the internal control of enterprise inventory should be paid attention by management. Hotel industry occupies a dominant position in the whole service industry. How to establish and improve the internal control of hotel inventory is particularly important. At present, the hotel industry has changed from a period of high profit to a period of low profit. The improvement of internal control will directly affect the sustainable development of the hotel industry. This paper takes X hotel as the research object, through the analysis of the current situation of internal control, finds that there are a series of problems in inventory, such as the purchase plan does not conform to the companys actual situation, the inventory is not standardized, the classification is inappropriate, and the accounting of financial personnel is not timely. Therefore, based on the hotels own situation and related theories, this paper puts forward that X hotel should formulate a set of reasonable inventory purchase process, standardize the link of inventory accept