基于内部环境的OR公司存货内部控制改进研究

发布时间：2018-03-24 16:31

本文选题：内部环境　切入点：存货内部控制　出处：《青岛大学》2017年硕士论文

【摘要】：在当前“去产能、去库存”供给侧改革的政策背景下,如何借助内外部各种资源,走出高成本、高库存、重资产的困境已经成为制造型企业亟待解决的一个重要问题之一。存货作为企业重要的流动资产,一方面可以保证生产顺利进行,提高企业对顾客订单的反应速度,便于企业均衡生产;但另一方面,存货数量的多少也会对企业的营运能力产生影响。存货短缺,会致使企业产品出现脱销,从而降低企业信用,不能很好地解决订货、生产及销售各阶段的突发情况,增加了延期交货的情况;存货过多,会致使资金大量地积压,流动资金减少,资金周转速度变慢,预期投资利润降低,库存费用大大地增加。因此,合理控制存货,做好存货内部控制,对一个企业的发展至关重要。本文是在对OR公司所在的磨料磨具行业的宏观环境分析以及国内外存货研究现状述评的基础上,运用了企业内部控制规范应用指引中的控制环境类理论以及迈克.波特的供应链管理理论,分析了OR公司基本情况及存货管理现状,并展开了对OR公司的存货管理的财务效果分析,并基于内部环境的组织结构,发展战略,人力资源和企业文化四个方面对该公司存货内部控制管理存在的问题进行了分析,依据存货存在问题提出了相应的改进策略,并以内部环境四个方面构建了OR存货内部控制整体系统。总之,本文通过对企业的内部整体环境的分析来寻求解决企业存货的内部控制的改进措施。通过对OR公司的分析,发现并总结出以下结论:第一,建立健全的存货内部控制有利于提高企业的存货管理水平;第二,内部环境是存货内部控制的关键所在;第三,内部环境的管理将极大的促进内部控制的管理效果。
[Abstract]:In the context of the current supply-side reform policy of "deproductivity, destocking", how to get out of high cost and high inventory with the help of various internal and external resources, The dilemma of heavy assets has become one of the most important problems to be solved by manufacturing enterprises. Inventory, as an important liquid asset, on the one hand, can ensure the smooth progress of production and improve the response speed of enterprises to customer orders. On the other hand, the amount of stock will also have an impact on the operation ability of the enterprise. The shortage of stock will cause the enterprise products to be out of stock, which will reduce the enterprise credit, and can not solve the order very well. Unexpected situations at all stages of production and sales have increased the situation of late delivery; excessive inventories will result in a large backlog of funds, reduced liquidity, slower capital turnover and lower expected investment profits, The cost of inventory is greatly increased. Therefore, reasonable inventory control, good inventory internal control, It is very important for the development of an enterprise. This paper is based on the analysis of the macro environment of the abrasive abrasive industry in OR Company and the review of the domestic and foreign inventory research status quo. This paper applies the control environment theory in the application guidance of enterprise internal control norms, and Michael Porter's supply chain management theory, analyzes the basic situation of OR company and the current situation of inventory management. This paper also analyzes the financial effect of inventory management in OR company, and analyzes the existing problems of inventory internal control management based on the organizational structure of internal environment, development strategy, human resources and corporate culture. According to the existing problems of inventory, the corresponding improvement strategy is put forward, and the overall system of OR inventory internal control is constructed from four aspects of internal environment. Through the analysis of the internal environment of the enterprise, this paper seeks to solve the improvement measures of the internal control of the enterprise inventory. Through the analysis of OR company, we find and summarize the following conclusions: first, The establishment of sound internal control of inventory is conducive to improve the level of inventory management; second, the internal environment is the key to internal inventory control; third, the management of internal environment will greatly promote the management effect of internal control.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7;F274

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