金杯电工公司存货内部控制改进研究

发布时间：2019-01-06 08:06

【摘要】：近年来电线电缆行业作为我国经济建设和基础设施建设中重要的配套产业，发展迅猛。金杯电工股份有限公司作为湖南省最大的电线电缆生产企业，2011年上市以来扩张速度快，发展势头好，但在发展过程中也暴露出了不少问题。公司内部控制制度在上市前后才逐步建立健全，内部控制处于完善阶段，公司存货积压量较大，阻碍了企业的良性发展。本文的研究目的在于对金杯电工公司存货的内部控制进行研究并提出改进建议，完善存货内部控制制度建设，保证资产安全，提高经营效率，以有效提升企业的竞争力，促进企业的可持续发展。本文依据重要性原则，通过对金杯电工公司各事业部存货量的数据统计，将存货内部控制分析对象范围缩小为占公司存货总量80%的金杯电工公司总部、衡阳电缆及总部下属电磁线、导线和特种电缆三大事业部。本文以内部控制理论为基础，将金杯电工公司存货内部控制分为存货采购、存货验收入库、存货仓储管理、存货出库退库、存货盘点和存货报废处置六个流转环节，结合电线电缆制造行业的生产特征，从六个环节依次对金杯电工公司存货内部控制的现状做出了分析，深入剖析了该公司存货内部控制存在的问题，并从金杯电工公司整体分析认为问题产生的原因主要是制度流于形式，信息沟通渠道过窄和内部监控不力。就以上问题，，本文参照企业内部控制制度规范，为金杯电工公司企业存货内部控制各环节提出了相应的优化建议，并从公司整体出发提出了完善存货内部控制有效执行的保障机制。
[Abstract]:In recent years, wire and cable industry, as an important supporting industry in economic construction and infrastructure construction, has developed rapidly. As the largest wire and cable manufacturer in Hunan Province, Jinbei Electric Co., Ltd. has been expanding fast and developing well since it went on the market in 2011, but it has also exposed many problems in the process of development. The internal control system of the company is gradually established before and after listing, and the internal control is in the perfect stage, and the stock backlog of the company is large, which hinders the healthy development of the enterprise. The purpose of this paper is to study the internal control of inventory in Jinbei Electric Company and put forward some suggestions to improve the internal control system of inventory, to ensure the safety of assets and to improve the management efficiency, so as to effectively enhance the competitiveness of enterprises. To promote the sustainable development of enterprises. According to the principle of importance, this paper narrows the analysis object range of internal inventory control to the headquarters of Jinbei Electric Company, which accounts for 80% of the total inventory of Jinbei Electric Company. Hengyang cable and headquarters under the electromagnetic wire, wire and special cable three major business department. Based on the theory of internal control, the internal control of inventory in Jinbei Electric Company is divided into six parts: stock purchase, stock acceptance, inventory management, inventory out of stock, inventory count and disposal of scrap. Combined with the production characteristics of wire and cable manufacturing industry, this paper analyzes the current situation of internal inventory control in Jinbei Electric Company from six links in turn, and deeply analyzes the existing problems of internal inventory control in Jinbei Electric Company. According to the whole analysis of Jinbei Electric Company, the main reason for the problem is that the system is mere formality, the channel of information communication is too narrow and the internal control is weak. In view of the above problems, this paper, referring to the norms of the internal control system of the enterprise, puts forward the corresponding optimization suggestions for the internal control of inventory in Jinbei Electric Company. And from the company as a whole, put forward to improve the inventory internal control effective implementation of the security mechanism.
【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】：F275;F426.6

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