D公司存货管理循环内部控制研究

发布时间：2018-02-06 04:53

本文关键词： 内部控制 COSO内控框架风险导向存货循环　出处：《南京大学》2013年硕士论文　论文类型：学位论文

【摘要】：本世纪初发生在世界诸多国家的公司治理及财务管理方面的丑闻,以及由此引发的经济界、金融界的诚信危机促使各国相继出台法律法规来要求和指导企业加强自身的财务管理和内部控制。内部控制涵盖了企业管理的方方面面,而存货管理是控制活动中的一个重要内容。对制造型企业而言,存货是生产的命脉,其管理贯穿了生产经营的全过程,一旦出现管理不善,会导致公司生产中断、流动资金被占用、资产贬值或流失。本文的研究对象D公司是一家大型的日资机械制造型企业,存货种类繁多,加工过程复杂,在公司组织结构相对健全的情况下,存货管理仍存在存货对象把握不全面,职责不明确、账实不一致、盘点管理流于形式、报废管理缺失等缺陷。针对D公司在存货管理中存在的不足,本文以风险为导向,找出存货管理的关键控制区域,然后通过进一步分析找出重要的控制环节,制定管理方法,其最终目的旨在为D公司提供一套既具备理论基础又有实际业务指导作用的存货管理流程,从而降低公司在存货管理方面的风险。为了保证全面设置存货循环的内部控制,本文着眼于存货在公司内部流通的全过程,首先明确公司存在的存货的种类,梳理相应的各个仓库存货进出的可能情况,将存货循环的关键控制分解到具体的业务流程中；再从中找出重要的控制环节,将内部控制中的不相容职务的分离、授权审批、会计系统控制、财产保护控制等内控方法应用到管理对策的制定上,从而保证内控措施的有效性。除了具体的控制活动外,也分析了控制环境、风险、信息与沟通以及监督这四个要素对于存货循环的要求。通过分析研究得出的这套D公司存货循环的管理体系,可以改善目前存货管理中存在的不足,避免存货管理中存在遗漏,在管理措施中体现内控的要求,从而降低存货循环的风险。
[Abstract]:The scandals in corporate governance and financial management that took place in many countries around the world at the beginning of this century, as well as the resulting economic circles. The credit crisis in the financial sector has prompted various countries to introduce laws and regulations one after another to require and guide enterprises to strengthen their own financial management and internal control. Internal control covers all aspects of enterprise management. Inventory management is an important part of control activities. For manufacturing enterprises, inventory is the lifeblood of production, and its management runs through the whole process of production and operation, once mismanagement occurs. Will cause the company production interruption, the current capital is occupied, the asset depreciation or the loss. The research object of this paper is D Company, which is a large Japanese-funded mechanical manufacturing enterprise with a wide variety of inventory types and complex processing process, so that the company has a relatively sound organizational structure. There are still some defects in inventory management, such as incomplete control of inventory objects, unclear responsibilities, inconsistent accounts, lack of inventory management and scrapping management, etc. In view of the deficiency of D company in inventory management. This paper takes the risk as the direction, finds out the key control area of inventory management, then through further analysis to find out the important control links, to establish the management method. Its ultimate aim is to provide D company with a set of inventory management process which has both theoretical basis and practical business guidance, thereby reducing the risk of inventory management. In order to ensure the internal control of inventory circulation, this paper focuses on the whole process of inventory circulation within the company, first of all, the type of inventory that exists in the company is clear. Combing the possible situation of inventory entering and going in and out of each warehouse, the key control of inventory cycle is decomposed into specific business process; Then find out the important control links, the internal control methods such as the separation of incompatible positions in internal control, authorization approval, accounting system control, property protection control and other internal control methods are applied to the formulation of management countermeasures. In addition to the specific control activities, the requirements of the control environment, risk, information and communication and supervision for inventory circulation are also analyzed. Through the analysis of the D company inventory cycle management system, we can improve the current inventory management deficiencies, avoid the omission in inventory management, and reflect the requirements of internal control in the management measures. Thus reducing the risk of inventory circulation.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F416.4

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