MK汽车零部件公司存货管理内部控制案例研究

发布时间：2018-01-26 03:54

本文关键词： 存货管理内部控制汽车零部件企业　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，全球经济的持续衰退和欧美债务危机的不断加剧，使我们越来越清醒地认识到，过去的粗放型经济发展模式造成的产能过剩使传统经济发展模式难以为继。随着一系列宏观调控政策的出台，以及制造业市场的疲软，汽车工业面临着严峻的外部竞争，整车车型的不断丰富及整车生产厂商对零部件厂家准时化供货的要求，迫使汽车零部件企业不断增加产品种类及物料类型种类。与此同时，由于库存压力的不断增大，存货管理方面也暴露出一些问题，存货成本高、资金占用大、资金利用率低成为制约汽车零部件企业发展的主要问题。内部控制是现代企业管理的重要手段之一，能够大幅度提高企业经营效率，防止舞弊现象出现，保证企业资产安全。因此，对于汽车零部件企业来说，如何强化存货管理，并建立行之有效的内部控制制度是企业亟待解决的问题。 MK公司是一家汽车零部件制造企业，近年来在不断进行行业扩张，壮大企业规模的同时，，存货管理问题也逐渐增加。具体来说，公司当前面对的问题有存货积压、物料损失严重、资金占用大、库存成本增加等。本文从MK公司的实际情况出发，针对存货管理中存在的问题，运用内部控制的相关理论及实践，加强MK公司对存货管理的内部控制，改进存货管理方面的缺陷，同时也提升企业内部控制水平，提高存货周转率及资金使用效率，降低库存成本，加快库存流动，为企业的快速发展提供合理保障。全文写作共分四个部分。第一部分是绪论。主要阐述了本文的研究背景，研究目的及意义、国内外相关文献综述，研究方法及主要内容。第二部分是案例描述。主要介绍了MK公司的基本情况，公司存货构成和存货管理内部控制现状，重点对MK公司存货管理内部控制存在问题进行了描述。第三部分是案例分析。首先对分析中运用到的存货管理内部控制的理论依据进行阐述，然后根据理论依据对MK公司存货管理内部控制方面的问题进行分析，并分析导致问题的原因所在。第四部分建议和结论。首先针对MK公司存货管理内部控制制度存在的问题，提出切实可行的改善公司存货管理内部控制的具体措施。重点从控制环境、存货信息化管理、存货控制活动等方面提出改进建议。然后对全文进行了全面的总结概括。
[Abstract]:In recent years, with the continuous recession of the global economy and the worsening of the debt crisis in Europe and the United States, we have become more and more aware of it. The overcapacity caused by the extensive economic development model in the past makes the traditional economic development model untenable. With the introduction of a series of macro-control policies and the weakness of the manufacturing market. The automobile industry is faced with severe external competition, the continuous enrichment of vehicle models and the requirements of vehicle manufacturers to supply components on time. At the same time, due to the increasing pressure of inventory, inventory management also exposed some problems, high inventory costs, large capital occupation. Low utilization rate of funds has become the main problem restricting the development of auto parts enterprises. Internal control is one of the important means of modern enterprise management, which can greatly improve the efficiency of enterprise management and prevent fraud. Therefore, how to strengthen inventory management and establish an effective internal control system is an urgent problem for auto parts enterprises. MK Company is an automobile parts manufacturing enterprise, in recent years in the continuous expansion of the industry, expanding the size of the enterprise, inventory management problems are also gradually increasing. Specifically speaking. The current problems faced by the company include overstocking, serious material loss, large capital occupation, increasing inventory cost, etc. This paper aims at the existing problems in inventory management from the point of view of the actual situation of MK Company. Using the theory and practice of internal control, strengthen the internal control of MK company to inventory management, improve the defects of inventory management, but also improve the level of internal control of enterprises. Improve inventory turnover and capital efficiency, reduce inventory costs, speed up inventory flow, and provide a reasonable guarantee for the rapid development of enterprises. Full-text writing is divided into four parts. The first part is the introduction. It mainly describes the research background, research purpose and significance, domestic and foreign literature review, research methods and main content. The second part is the case description, mainly introduces the MK company's basic situation, the company inventory constitution and the inventory management internal control present situation, emphatically has carried on the description to the MK company inventory management internal control existence question. The third part is case analysis. Firstly, the theoretical basis of internal control of inventory management is expounded, and then the internal control problems of inventory management in MK company are analyzed according to the theoretical basis. And analyze the cause of the problem. Part 4th suggestions and conclusions. Firstly, aiming at the problems existing in the internal control system of inventory management in MK Company, the author puts forward practical and practical measures to improve the internal control of inventory management in MK Company, focusing on the control environment. Some suggestions on inventory information management and inventory control activities are put forward.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F274;F406.7

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