焦化企业的存货内部控制应用研究

发布时间：2018-04-26 23:16

本文选题：存货 + 内部控制　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：存货是企业开展正常生产经营活动的保障，是一个企业生产的连续性和营销的阶段性得以协调的重要缓冲。但是，存货要占用大量的资金，如果管理不善，会直接影响生产经营的正常进行。当然，企业性质不同，对存货的要求亦各不相同。在焦化企业，产品成本中原料部分高踞90%以上，这导致存货一般要占企业流动资产的40%以上。同时，焦化企业的特点客观上也决定了其存货多属大宗干散货，而且采购的主要原料和待售的产品数量都比较大，一般露天堆放，管理相对比较粗放；另外，在存货成本核算和资产计量计价方面也与市场经济的要求存在一定的差距。因此，根据焦化企业的特点，建立一套完善、有效的存货内部管理体系，规范存货的系统管理，对于企业降低经营风险，提高企业的资产运营效率和经济效益意义重大。基于此，本文采用规范研究和经验研究相结合的研究方法，立足焦化企业，从企业管理的现实需求出发，根据内部控制理论，结合现代存货管理的方法体系，理论联系实际，对焦化企业的存货管理管理风险进行了系统分析：首先根据焦化企业的特点确定了本研究的目标，据此设计了研究方法；其次，对存货风险管理和内部控制的理论进行了回顾和分析；接着对焦化企业存货内部控制风险进行了分析，全面分析了存货管理风险的风险源；然后在风险分析的基础上设计了焦化企业存货内部控制制度；最后提出了加强内部控制的相关措施。通过系统研究，根据《企业内部控制基本规范》的要求，结合焦化企业的行业特点和存货管理的特殊性，，分析了焦化企业经营活动中存货管理的关键风险点，搭建了焦化企业存货管理框架。为保障焦化企业加强存货内部控制，树立风险意识，提出了强化信息与沟通，引入监督检查机制等存货内部控制措施。为建立完善、有效的焦化企业的存货内控管理体系提供了借鉴与帮助。
[Abstract]:Inventory is the guarantee for the enterprises to carry out normal production and operation activities. It is an important buffer for the continuity of production and the coordination of marketing stages. However, the stock needs to occupy a large amount of funds. If the management is not good, it will directly affect the normal production and operation. Of course, the nature of the enterprise is different, and the requirements for the inventory are different. In the coking enterprise, the raw material part of the product is above 90%, which leads to more than 40% of the current assets of the enterprise. At the same time, the characteristics of the coking enterprises objectively determine that the stock is mostly large dry bulk, and the number of the main raw materials and the number of products to be sold is relatively large, and the management is generally compared. In addition, there is a certain gap between the inventory cost accounting and the requirement of the market economy. Therefore, according to the characteristics of the coking enterprises, a set of perfect and effective internal management system of inventory is set up, the system management of inventory is standardized, the business risk is reduced, the operation efficiency of the enterprise is improved and the operation efficiency of the enterprise is improved. Economic benefits are of great significance.
Based on this, this paper uses the research method combining the normative research and the experience research, based on the coking enterprise, starting from the actual demand of the enterprise management, according to the internal control theory, combining the modern inventory management method system, and linking the theory with the practice, and systematically analyzes the inventory management risk of the coking enterprises: first of all, it is based on the coking. The characteristics of the enterprise determine the objectives of this study, and then design the research methods. Secondly, the theory of inventory risk management and internal control is reviewed and analyzed. Then the internal control risks of the coking enterprises are analyzed, and the risk sources of inventory management risk are analyzed, and then the risk analysis is set up on the basis of risk analysis. The internal control system of coking enterprise inventory was calculated, and finally the relevant measures for strengthening internal control were put forward.
According to the systematic study, according to the requirements of the basic standard of internal control of enterprises, the key risk points of inventory management in the business activities of coking enterprises are analyzed in combination with the characteristics of the coking enterprises and the particularity of the inventory management, and the inventory management framework of the coking enterprises is set up to strengthen the internal control of the inventory and establish the risk consciousness for the coking enterprises. The internal control measures such as strengthening information and communication and introducing supervision and inspection mechanism are put forward, which can be used for reference and help for the establishment of a perfect and effective inventory control management system for the coking enterprises.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.722

【参考文献】