百润股份存货内部控制案例研究

发布时间：2018-06-03 10:59

本文选题：存货 + 内部控制　；参考：《辽宁大学》2017年硕士论文

【摘要】：我国经济的发展,人民生活水平的提高,刺激了人民的消费水平,为企业发展建设了良好的经济环境。但随着企业规模的不断扩大,企业的管理的难度也在不断增加,越来越复杂的公司结构和业务流程,对管理层提出了更高的要求。内部控制的重要性也越来越被公司重视,被运用到企业管理的各个领域。存货作为企业的重要流动资产之一,是企业获取利润的保障,存货管理水平的高低是评判企业资本运营效率高低的标准之一,在公司治理过程中,管理层也越来越重视对存货的管理。存货内部控制作为存货管理的有效方法,不仅可以提高企业存货的安全性与完整性,避免存货管理过程中的舞弊行为,还可以降低存货成本,提高企业效益。百润股份的主营业务为鸡尾酒的加工与销售,在近几年取得了巨大的成绩,营业利润飞速增长,企业规模也越做越大,但在企业扩张的同时,存货管理中的问题逐渐呈现出来,如存货积压、周转率低等。本文从百润股份的实际情况出发,针对其存货内部控制中存在的问题,分析问题存在的原因,再结合相关理论与实践,提出相关对策来加强百润股份的存货内部控制,为企业的持续健康发展做出可靠保障。本文的写作主要分为五部分:第一部分是绪论,绪论在本文的研究中起铺垫作用,主要介绍了论文的研究背景、研究意义以及研究内容和方法,并对本文的结构进行简要介绍。第二部分是案例描述,这部分内容主要分为两大块,首先对百润股份及其存货内部控制现状作简要描述,其次对百润股份存货内部控制具体情况以案例形式进行描述。第三部分是案例分析,该部分分为两大模块,首先介绍了存货内部控制的相关概念及理论,其次对案例中透露出来的问题进行深入研究,发现其存在的根本原因。第四部分是建议,首先针对以上几部分百润公司存货内部控制中问题的原因提出具体可行的建议。第五部分是总结,对以上几部分的陈述,做出归纳总结。
[Abstract]:The development of Chinese economy and the improvement of people's living standard have stimulated the consumption level of the people and built a good economic environment for the development of enterprises. However, with the continuous expansion of enterprise scale, the difficulty of enterprise management is also increasing. The more and more complex company structure and business process, put forward higher requirements to the management. The importance of internal control is paid more and more attention by the company, and applied to every field of enterprise management. As one of the most important current assets, inventory is the guarantee for enterprises to obtain profits. The level of inventory management is one of the standards to judge the efficiency of capital operation of enterprises, and in the process of corporate governance, Management is also paying more and more attention to inventory management. As an effective method of inventory management, internal inventory control can not only improve the security and integrity of enterprise inventory, avoid fraud in the process of inventory management, but also reduce the cost of inventory and improve the efficiency of enterprises. The main business of the company is the processing and sale of cocktails. In recent years, it has made great achievements, with the rapid growth of operating profits and the growing scale of enterprises. However, as the enterprises expand, the problems in inventory management gradually emerge. Such as inventory backlog, low turnover rate and so on. From the point of view of the actual situation of Bairong stock, this paper analyzes the causes of the problems in the internal control of its stock, and puts forward some relevant countermeasures to strengthen the internal control of the stock in the stock of BaiRun, combining with the relevant theory and practice. For the sustainable and healthy development of enterprises to make a reliable guarantee. The writing of this paper is divided into five parts: the first part is the introduction, which plays an important role in the research of this paper. It mainly introduces the research background, research significance, research content and methods, and briefly introduces the structure of this paper. The second part is the case description, which is divided into two parts: firstly, briefly describe the current situation of the stock and its inventory internal control, and secondly, describe the specific situation of the stock inventory control in the form of a case. The third part is case analysis, this part is divided into two modules. Firstly, it introduces the related concepts and theories of inventory internal control. Secondly, it studies the problems revealed in the case and finds out the root cause of their existence. The fourth part is the suggestion, first puts forward the concrete feasible suggestion to the above several parts hundred run company inventory internal control question reason. The fifth part is the summary, to the above several parts statement, makes the induction summary.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82;F274

【参考文献】