恒立实业存货内部控制改进研究

《恒立实业存货内部控制改进研究》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、恒立实业存货内部控制改进研究AbstractMachinerymanufacturingindustryisthetraditionalareasofmanufacturingindustry．Inrecentyearsthemanufacturingindus仃yhasbeendeVelopmentsteadyandmadeagreatcontributiontothedeVelopmentofournationaIeconomy．Thesubjectwestudiedinthispaper，isatypicalmechanicalmanufacturingenterprises，a

2、soneoftheearliestlisted丘rmsinY-ueyang，f-rom$1997inassetsrestructuringin2006tothecompanyforthefirsttimethesuspension，andthentotherecoveryofthelistedattheendof2013，alongthewayisnoteasy．Asatypicalmachinerymanuf．acturingenterprises，inVentoryisanimportantcurrentasset，takeupthelargeamountsofcashnowoft

3、heenterprise．InVentorymanagementandutilization，isdirectlyrelatedtoenterprise’scapitaltakesupleVelandassetoperationalefficiency．Undertheimpactofthemarketeconomyandfacethecurrentcompetitionintheindustry，HengLi’sproblemsofinVentoryexposedhasbecomeakeyfactorwhichhinderedthedeVelopmentoftheenterprise

4、．Therefore，howtosolVethepoorqualityofrawmaterials，productsdamagedlargeandfinishedgoodsinthebacklogistheenterprise’simminenttask．BasedontheinVentoryinternaIcontrolrelatedtheoreticalresearchonthebasisoftheanalysisofenterpriseinVentory，thearticleclassifytheinVentoryinrawmaterials，workinprogress，fin

5、ishedgoodsandmerchandiseShippedf．ourcategories。Atthesametime，accordingtotheproductioncharacteristicsofthemachiningindustry，thecirculationofstockarestudied，findingoutthepoorcontr01ofthef-ourstepsintheprocessofinVentoryflow：purchaseandwarehouseentryinspection，manufacturingandpickingprocess，storage

6、andmanagement，issueofgoods，andin·depthanalysisoftheconstantcurrentindustryininVentoryproblemsexistingintheinternalcontrol，andtheconstantcurrentindustryasawh01eanalysisthatthemainreasonfbrtheproblemissystemofriskmanagementconsciousnessweak，systembecomeamereformality，informationcommunicationchanne

7、listoonarrowandtheinternalcontr01actiVitiesdesignflaws．Finally，withref．erencetotheenterpriseinternalcontrolsystem，theauthorputforwardtheimproVementsuggestionswhichcorrespondtotheexistingproblemsininVentoryintemalcontrolprese