LSW公司存货内部控制问题研究

发布时间：2018-03-06 14:45

本文选题：存货风险　切入点：零存货理论　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,借着全球信息化的历史大浪潮,我国的电子商务市场获得了高速发展,电商客户数量与日俱增,在线商品种类越来越丰富完善,并孕育和培养了一大批电商企业,其中不乏如阿里巴巴、京东这样实力强劲的上市公司。电商企业之间的市场竞争日趋激烈,现已呈现出白热化趋势。在竞争过程中,部分电商的存货内部控制出现了一些问题,例如原材料供应短缺影响正常生产经营、产品质量问题造成的买卖纠纷、仓储不当带来存货意外损耗等等,不胜枚举。这些存货内部控制问题影响了企业在竞争中的态势,威胁着企业的生存发展。本文以国内知名B2C电商企业LSW公司为例,该公司存货内部控制存在采购计划不合理、盘点工作不认真、出库包装和批次混乱等一系列问题,对该公司存货内部控制进行研究,具有很强的理论意义和现实意义。2013-2015年度,公司存货占流动资产平均比重为13.6%,与同行业电商企业大致相同,其中库存商品占存货的70%以上,并居高不下;存货周转率连年下降,周转天数不断上升;与之对应的是,存货终端业务每年均入不敷出,从2013年的亏损1. 84亿元到2015年亏损20. 97亿元,公司每年只能收回大约70%的存货终端成本。由此可见,该公司存货内部控制问题亟待解决。本文以问题为导向,按照“提出问题、剖析原因、解决对策”的思路进行写作,将论文分为了五个部分。首先是绪论,介绍研究背景、研究目的、研究方法、研究内容等,然后结合内部控制的相关概念和理论基础,从存货内部控制的采购环节、仓储环节、发出环节三大方面研究该公司的存货内部控制所存在的问题,之后对其中存在的问题所对应的原因进行分析,最终提出解决对策,使该公司的存货内部控制制度科学与合理。建立和健全电商企业存货内部控制制度,解决电商企业存货内部控制问题对公司的发展具有举足轻重的作用,有利于提高公司的营运能力和盈利能力,因此,必须切实提高电商存货内部控制的水平,实现公司可持续发展。
[Abstract]:At present, with the historical tide of global informatization, the e-commerce market in our country has gained rapid development, the number of e-commerce customers is increasing with each passing day, the types of online goods are becoming more and more abundant and perfect, and a large number of e-commerce enterprises have been nurtured and cultivated. Among them, there are some strong listed companies such as Alibaba and JingDong. The market competition among e-commerce enterprises is becoming more and more intense, and it is now showing a trend of intensification. In the process of competition, some internal control problems have arisen in the inventory of some ecommerce companies. For example, the shortage of raw materials affects normal production and operation, the sale and purchase disputes caused by product quality problems, the accidental loss of stock caused by improper storage, etc. These internal control problems of inventory affect the situation of enterprises in competition. This paper takes LSW Company, a well-known domestic B2C e-commerce company, as an example. There are a series of problems in the internal control of inventory in this company, such as unreasonable purchase plan, unserious inventory work, confusion of outbound packaging and batch, etc. It is of great theoretical and practical significance to study the internal control of inventory in this company. In 2013-2015, the average proportion of inventory to current assets is 13.6, which is roughly the same as that of e-commerce enterprises of the same trade, in which inventory goods account for more than 70% of inventory. The inventory turnover rate has been declining year after year, and the turnover days have been rising. Correspondingly, the inventory terminal business has been living beyond its means every year, from a loss of 184 million yuan in 2013 to a loss of two billion ninety-seven million yuan in 2015. The company can only recover about 70% of the inventory terminal cost every year. Thus, the internal control problem of the company's inventory needs to be solved urgently. This paper is problem-oriented, according to the idea of "put forward the problem, analyze the reasons, solve the countermeasures". The paper is divided into five parts. First, it introduces the research background, research purpose, research methods, research contents and so on. Then, combining with the related concepts and theoretical basis of internal control, the paper introduces the procurement link of internal inventory control, warehousing link, and so on. This paper studies the problems existing in the internal control of the company's inventory in three aspects, and then analyzes the corresponding causes of the problems, and finally puts forward some countermeasures to solve the problems. To make the internal inventory control system of the company scientific and reasonable, to establish and perfect the internal inventory control system of e-commerce enterprises, to solve the internal inventory control problems of e-commerce enterprises plays an important role in the development of the company. Therefore, it is necessary to improve the level of internal control of e-commerce inventory and realize the sustainable development of the company.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F274;F715.5

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