谈谈老干妈的内控

发布时间：2018-07-01 20:49

本文选题：明老 + 账实相符　；参考：《财务与会计》2017年12期

【摘要】：正我曾经入职贵阳南明老干妈风味食品有限责任公司(以下简称老干妈)财务部门工作是因为一个内部控制空白点。某日,老干妈财务部接到电话得知:经销商收货实际数比"发票账单及发货单"数量多80件,要求清查。财务部组织盘点却发现账实相符。管理层经过调查,还原了事情真相:成品仓库保管员确实多发货80件,当天收班人员自行盘库时就发现了问题,但当时不敢声张,又担心月底盘亏面临"赔偿责任",于是收班
[Abstract]:I once joined Guiyang Nanming Laoganma Flavor Food Co., Ltd. (hereinafter referred to as Lao Gan Ma) financial department work because of an internal control blank spot. One day, the old dry mother financial department received a telephone call: the actual number of dealers received more than the "invoice bill and invoice" more than 80 pieces, asked to check. The accounting department organized an inventory but found that the account was in accordance with the facts. After investigating, the management restored the truth: the storekeeper of finished product warehouse did deliver 80 more items, and found the problem when the shift takers opened their own stock on the same day, but they did not dare to make public at that time, and worried about the end of the month faced with "liability", so the shift was closed.
【分类号】：F406.7;F426.82

【相似文献】