XY物流公司存货内部控制研究
发布时间：2019-01-06 08:37
【摘要】：自进入二十一世纪,经济全球化大势所趋,加上这些年来国内电子商务快速的发展,国内公司在全球范畴内实现高速流通的各种材料及产品,使得国内物流业得以迅速成长。然而,仍有不在少数的公司缺乏对经营管理中内部控制重要性的认识,特别是中小型的公司有更多误解的存在,甚至部分公司完全不了解内部控制。我们国内,多数公司并未创立内部控制的管控体制,虽然也有不少公司创设了内部控制的部门,但受限于多方面的原因,致使内部控制部门不能发挥应有的作用,对公司的前进扩展甚至于存亡起到了负面的作用。向大型物流公司学习,关注并完善自身的内部控制建设,这是中小型物流公司唯一的出路。作为公司经营“地基”的存货,不但是制造业赢利的第一源头,也是物流业这类服务业公司赢利的坚实保障,其公司内部控制的设立必不可少。本文以XY公司为具体研究对象,采用理论和实际相结合的方法对一家中型汽运物流公司的存货的内部控制问题进行专题研究。第一部分是绪论。阐述了文章的研究背景和研究意义,并说明了本文的研究方法与内容;第二部分对存货内部控制一些基础理论进行分析。开头介绍了存货内部控制目标体系,接下来说明了本文研究的理论基础;第三部分描写了 XY物流企业存货内部控制的现状;第四部分指出了目前XY物流公司存货内部控制存在的问题,具体包括授权审批方式独断、预付燃料款受到损失、外购存货仓储管理混乱、领用中存在浪费和偷盗现象以及会计信息账实不符的问题。通过分析进而发现,产生这些问题的原因是XY公司单一集权式的管理思路、燃料采购风险意识缺失、仓储部忽视外购存货的管理、缺少对使用中存货的管理、会计信息传递滞后;第五部分提出了改进XY物流公司存货内部控制的建议。XY公司应该优化公司管理结构、建立燃料风险评估体系、完善外购存货专人保管制、加强对存货使用的监督以及引入ERP管理系统;最后一部分是对全文进行总结。通过本文对XY物流存货内部控制问题的研究,一定程度上可以帮助该公司强化存货管理,从而减少物流成本,提升公司竞争力。同时,也希望为其他公司的存货内部控制工作提供一些参考与借鉴。
[Abstract]:Since entering the 21 century, the trend of economic globalization, coupled with the rapid development of domestic electronic commerce in recent years, domestic companies in the global scope to achieve high-speed circulation of materials and products, so that the domestic logistics industry can grow rapidly. However, there are still not a few companies lack of understanding of the importance of internal control, especially small and medium-sized companies have more misunderstandings, even some companies do not understand the internal control. In our country, most companies have not created a control system for internal control. Although many companies have created internal control departments, they are limited by various reasons, resulting in internal control departments failing to play their due role. It has played a negative role in the development and even survival of the company. Learning from large logistics companies and paying attention to and perfecting their own internal control construction is the only way out for small and medium logistics companies. As a company operating "foundation" inventory, is not only the first source of profit in manufacturing industry, but also a solid guarantee for the profit of such service companies as logistics industry, and the establishment of internal control of its company is essential. In this paper, XY Company is taken as the specific research object, and the internal control problem of inventory in a medium-sized automobile logistics company is studied by combining theory and practice. The first part is the introduction. This paper expounds the research background and significance of the article, and explains the research methods and contents of this paper. The second part analyzes some basic theories of inventory internal control. At the beginning, the paper introduces the objective system of inventory internal control, then explains the theoretical basis of this paper. The third part describes the current situation of inventory internal control in XY logistics enterprises. The fourth part points out the existing problems in the internal control of inventory in XY logistics company, including arbitrary authorization, loss of prepaid fuel, confusion of warehouse management of purchased inventory. There are problems of waste, theft and accounting information in the application. Through the analysis, it is found that the causes of these problems are the single centralized management thinking of XY Company, the lack of risk awareness in fuel procurement, the neglect of the management of outsourcing inventory, and the lack of management of in-use inventory in storage department. Accounting information transfer lag; In the fifth part, some suggestions are put forward to improve the internal control of inventory in XY Logistics Company. XY Company should optimize the management structure of the company, establish a fuel risk assessment system, and improve the system of keeping the stock purchased by a special person. To strengthen the supervision of inventory usage and the introduction of ERP management system; The last part is a summary of the full text. Through the research on the internal control of XY logistics inventory, to a certain extent, it can help the company to strengthen inventory management, thus reduce the logistics costs and enhance the competitiveness of the company. At the same time, I also hope to provide some reference and reference for the internal control of inventory of other companies.
【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】：F259.23;F253.7
本文编号：2402586
[Abstract]:Since entering the 21 century, the trend of economic globalization, coupled with the rapid development of domestic electronic commerce in recent years, domestic companies in the global scope to achieve high-speed circulation of materials and products, so that the domestic logistics industry can grow rapidly. However, there are still not a few companies lack of understanding of the importance of internal control, especially small and medium-sized companies have more misunderstandings, even some companies do not understand the internal control. In our country, most companies have not created a control system for internal control. Although many companies have created internal control departments, they are limited by various reasons, resulting in internal control departments failing to play their due role. It has played a negative role in the development and even survival of the company. Learning from large logistics companies and paying attention to and perfecting their own internal control construction is the only way out for small and medium logistics companies. As a company operating "foundation" inventory, is not only the first source of profit in manufacturing industry, but also a solid guarantee for the profit of such service companies as logistics industry, and the establishment of internal control of its company is essential. In this paper, XY Company is taken as the specific research object, and the internal control problem of inventory in a medium-sized automobile logistics company is studied by combining theory and practice. The first part is the introduction. This paper expounds the research background and significance of the article, and explains the research methods and contents of this paper. The second part analyzes some basic theories of inventory internal control. At the beginning, the paper introduces the objective system of inventory internal control, then explains the theoretical basis of this paper. The third part describes the current situation of inventory internal control in XY logistics enterprises. The fourth part points out the existing problems in the internal control of inventory in XY logistics company, including arbitrary authorization, loss of prepaid fuel, confusion of warehouse management of purchased inventory. There are problems of waste, theft and accounting information in the application. Through the analysis, it is found that the causes of these problems are the single centralized management thinking of XY Company, the lack of risk awareness in fuel procurement, the neglect of the management of outsourcing inventory, and the lack of management of in-use inventory in storage department. Accounting information transfer lag; In the fifth part, some suggestions are put forward to improve the internal control of inventory in XY Logistics Company. XY Company should optimize the management structure of the company, establish a fuel risk assessment system, and improve the system of keeping the stock purchased by a special person. To strengthen the supervision of inventory usage and the introduction of ERP management system; The last part is a summary of the full text. Through the research on the internal control of XY logistics inventory, to a certain extent, it can help the company to strengthen inventory management, thus reduce the logistics costs and enhance the competitiveness of the company. At the same time, I also hope to provide some reference and reference for the internal control of inventory of other companies.
【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】：F259.23;F253.7
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