S超市存货内部控制案例研究
发布时间：2018-08-02 08:24
【摘要】：文章的主要目的在于以S超市为例,通过分析它现有的存货内部控制制度,详细研究它目前内部控制存在的部分漏洞以及为何会出现这些问题,深入分析后得出相关建议,提出改进的措施。结合存货内部控制的相关理论深入分析目前我国电商超市存货内控存在的缺陷,结合案例的实际研究提出相应的解决措施来证实理论的正确性。文章具有研究意义与价值,从理论上来说,文章得出的结论对电商超市具有广泛适用性,对其他企业有借鉴意义;从实际操作来看,通过对S超市的深入研究分析,了解透彻其原有的内部控制制度,提出对其具有针对性的建议,对于其以后的发展起到很大的帮助。本文立足我国的基本国情,有针对性的选取了 S超市这个我国的一个发展迅猛且持续扩张的企业作为研究典范,从S超市内部控制现有监管体制的特征和缺陷出发,运用相关理论分析,多层次、多角度的阐述S超市存货内部控制的监管现状,在分析现状的基础上引出对我国S超市存货内部控制制度的思考,以达到对一个较为全面的认识。在案例分析部分,归纳出S超市存货内部控制存在问题的具体表现,并且对其原因进行深入分析,提出具有针对性的建议。通过对其采购与验收环节、存货保管与维护环节以及存货出库与配送环节的研究,找出其存在的问题。并且根据内部控制学等相关理论,从改进存货内部控制环境、完善风险评估、完善内部控制活动、完善信息与沟通、提高存货内部监督与检查水平等内控五要素以及物流配送模式的完善这六方面提出具有针对性的政策建议,为S超市打造一个既具有理论基础又具有可实行性的存货内控管理流程,从而提高其竞争力并且减少经营风险。
[Abstract]:The main purpose of this paper is to take S supermarket as an example, through the analysis of its existing inventory internal control system, detailed study of its current internal control of some loopholes and why there are these problems, in-depth analysis of the relevant recommendations. Put forward measures for improvement. Combined with the relevant theory of inventory internal control, this paper deeply analyzes the defects of inventory internal control in e-commerce supermarkets in our country at present, and puts forward corresponding solutions to prove the correctness of the theory by combining with the actual study of the case. This article has the research significance and the value, theoretically, the conclusion has the extensive applicability to the electronic commerce supermarket, has the reference significance to the other enterprises, from the actual operation, through the thorough research and analysis to the S supermarket, A thorough understanding of its original internal control system and suggestions for its future development will be of great help. Based on the basic national conditions of our country, this paper selects S supermarket, a rapidly developing and continuously expanding enterprise in our country, as a research model, starting from the characteristics and defects of the existing supervision system of S supermarket internal control. Based on the analysis of relevant theories, this paper expounds the supervision and control status of inventory internal control in S supermarket from many levels and angles. Based on the analysis of the present situation, it draws some thoughts on the internal inventory control system of S supermarket in our country, in order to achieve a more comprehensive understanding of the internal control system of inventory in S supermarket. In the part of case analysis, the concrete performance of the internal control problems in S supermarket inventory is summed up, and the causes are analyzed in depth, and some specific suggestions are put forward. Through the research of purchasing and acceptance link, inventory keeping and maintenance link, inventory exit and distribution link, the existing problems are found out. And according to the theory of internal control and other related theories, from improving the inventory internal control environment, perfecting the risk assessment, perfecting the internal control activities, perfecting the information and communication, Improving the level of internal control, such as internal supervision and inspection of inventory, and perfecting the logistics distribution mode are six aspects of relevant policy recommendations. In order to improve the competitive power and reduce the risk of S supermarket, it is necessary to create an inventory internal control management process with both theoretical basis and practicability for S supermarket.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721
本文编号：2158808
[Abstract]:The main purpose of this paper is to take S supermarket as an example, through the analysis of its existing inventory internal control system, detailed study of its current internal control of some loopholes and why there are these problems, in-depth analysis of the relevant recommendations. Put forward measures for improvement. Combined with the relevant theory of inventory internal control, this paper deeply analyzes the defects of inventory internal control in e-commerce supermarkets in our country at present, and puts forward corresponding solutions to prove the correctness of the theory by combining with the actual study of the case. This article has the research significance and the value, theoretically, the conclusion has the extensive applicability to the electronic commerce supermarket, has the reference significance to the other enterprises, from the actual operation, through the thorough research and analysis to the S supermarket, A thorough understanding of its original internal control system and suggestions for its future development will be of great help. Based on the basic national conditions of our country, this paper selects S supermarket, a rapidly developing and continuously expanding enterprise in our country, as a research model, starting from the characteristics and defects of the existing supervision system of S supermarket internal control. Based on the analysis of relevant theories, this paper expounds the supervision and control status of inventory internal control in S supermarket from many levels and angles. Based on the analysis of the present situation, it draws some thoughts on the internal inventory control system of S supermarket in our country, in order to achieve a more comprehensive understanding of the internal control system of inventory in S supermarket. In the part of case analysis, the concrete performance of the internal control problems in S supermarket inventory is summed up, and the causes are analyzed in depth, and some specific suggestions are put forward. Through the research of purchasing and acceptance link, inventory keeping and maintenance link, inventory exit and distribution link, the existing problems are found out. And according to the theory of internal control and other related theories, from improving the inventory internal control environment, perfecting the risk assessment, perfecting the internal control activities, perfecting the information and communication, Improving the level of internal control, such as internal supervision and inspection of inventory, and perfecting the logistics distribution mode are six aspects of relevant policy recommendations. In order to improve the competitive power and reduce the risk of S supermarket, it is necessary to create an inventory internal control management process with both theoretical basis and practicability for S supermarket.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721
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