HB食品有限公司存货内部控制改进研究

发布时间：2018-04-17 11:33

本文选题：存货 + 内部控制　；参考：《湖南大学》2013年硕士论文

【摘要】：食品制造行业是关系国计民生、百姓安居乐业的重要行业,目前,接二连三出现的食品安全事件,导致消费者在很大程度上对食品制造行业产生了不信任感,食品制造行业的发展遇到了一定的障碍,加强食品制造行业存货管理的内部控制成为一个重要的课题。食品制造行业存货管理存在一些普遍的特点,存货采购周期的时间性要求较高,采购周期短；存货供给需要满足食品安全要求；存货管理对产成品成本的影响很大；存货管理繁杂,容易混淆,对内部控制的环境要求比较高。基于以上考虑,为了保护食品制造行业的安全和质量过硬,保证存货管理的安全性、可靠性,保证生产流程的正确性、高效性,提高存货使用效率,本文以HB食品有限公司为例,研究食品制造企业存货内部控制过程中存在的问题并提出改进建议。本文从内部控制理论出发,首先综述了国内外存货内部控制的相关理论和实践情况,总结了存货内部控制的相关概念及理论,并阐述了食品制造行业进行存货内部控制管理的特殊性；接着介绍了HB食品有限公司的发展情况以及其存货内部控制的制度,分析了其存货内部控制的合理性和有效性；接着从COSO规定的内部控制的五个方面(即存货内部控制环境、存货内部控制风险评估、存货内部控制活动、信息与沟通、监督与反馈)提出了HB公司存货内部控制存在的问题并进行了分析；最后针对所分析的问题提出了对HB公司存货内部控制的改进建议。本研究有利于提高企业的经营管理水平,完善企业的内部控制体系,’提高公司的经济效益。
[Abstract]:The food manufacturing industry is an important industry related to the national economy and the people's livelihood, and the people live and work in peace and contentment. At present, one after another food safety incidents have led to a sense of distrust on the part of consumers in the food manufacturing industry.The development of food manufacturing industry has encountered some obstacles, so it is an important task to strengthen the internal control of inventory management in food manufacturing industry.There are some general characteristics of inventory management in food manufacturing industry, such as high requirement of time and short period of stock purchase, supply of stock to meet the requirement of food safety, and great influence of inventory management on cost of finished product.Inventory management is complicated, easy to be confused, and the environmental requirements of internal control are relatively high.Based on the above considerations, in order to protect the safety and quality of the food manufacturing industry, to ensure the safety and reliability of inventory management, to ensure the correctness and efficiency of the production process, and to improve the efficiency of stock use,Taking HB Food Co., Ltd as an example, this paper studies the problems existing in the process of internal inventory control in food manufacturing enterprises and puts forward some suggestions for improvement.Starting from the theory of internal control, this paper firstly summarizes the relevant theories and practices of internal control of inventory at home and abroad, and summarizes the related concepts and theories of internal control of inventory.The particularity of inventory internal control management in food manufacturing industry is expounded, and then the development of HB Food Co., Ltd and its internal inventory control system are introduced, and the rationality and effectiveness of its internal inventory control are analyzed.Then from the five aspects of internal control stipulated by COSO (that is, inventory internal control environment, inventory internal control risk assessment, inventory internal control activities, information and communication,Supervision and feedback) put forward the existing problems of internal inventory control in HB Company, and finally put forward some suggestions to improve the internal control of inventory in HB Company.This research is helpful to improve the management level of enterprises and improve the internal control system of enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.82

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