KK公司出口业务流程的内控研究
发布时间：2018-11-01 15:43
【摘要】：近年来，国际工艺品蜡烛市场竞争激烈，我国的工艺品蜡烛出口企业面临着前所未有的挑战。在如此严峻的形势下，KK公司作为我国一家规模较大的工艺品蜡烛制造企业，，公司出现了客户流失，出口业务收入减少，国际竞争力下降等一系列问题。究其原因，其中之一是由于出口业务流程中的内部控制不到位，致使控制活动失效，从而增加了KK公司出口业务的订单成本，降低了公司的利润收入。本文针对KK公司存在的问题，提出该公司应“加强出口业务流程中各环节的内部控制”这一解决方案，以期降低经营风险，保证公司整体安稳运行，从而提高该公司在国际市场上的竞争能力。 本文首先以国内外学者内部控制的相关研究为支撑，通过对KK公司的实地调研，研究其出口业务流程中包括交易磋商环节、采购环节、货物生产环节、仓储环节、商检报关环节和收款等六个环节的内控现状。然后把内部控制五要素作为评价标准，对KK公司出口业务流程中各环节内部控制的设计与执行进行评价，找出其存在的问题和对应的风险。最后以完善KK公司出口业务流程的内部控制为目的，根据完善目标与原则，对KK公司上述出口业务流程中各环节的内部控制提出完善建议。进而提升公司整体实力、降低公司的经营风险、保障公司持续健康发展，并为提升同行业公司的内部控制能力提供理论基础与指导。
[Abstract]:In recent years, the international handicraft candle market competition is fierce, our country handicraft candle exportation enterprise faces the unprecedented challenge. In such a severe situation, KK Company, as a large-scale handicraft candle manufacturing enterprise in China, has a series of problems, such as customer loss, export business revenue reduction, international competitiveness decline and so on. One of the reasons is that the internal control in the export business process is not in place, which results in the failure of the control activities, which increases the order cost of the export business of KK Company and reduces the profit income of the company. In view of the problems existing in KK Company, this paper puts forward that the company should "strengthen the internal control of each link in the export business process" in order to reduce the operating risk and ensure the whole company to run safely and stably. In order to improve the company's competitiveness in the international market. In this paper, based on the domestic and foreign scholars' internal control research as the support, through the field investigation of KK, the export business process includes transaction negotiation, procurement, goods production, warehousing. The current situation of internal control in six links, such as customs declaration and collection. Then taking the five elements of internal control as the evaluation standard, this paper evaluates the design and implementation of internal control in each link of export business process of KK Company, and finds out its existing problems and corresponding risks. Finally, in order to perfect the internal control of export business process of KK company, according to the consummation goal and principle, put forward the perfect suggestion to the internal control of each link in the export business process of KK company mentioned above. Then it can improve the overall strength of the company, reduce the company's operating risks, ensure the company's sustained and healthy development, and provide theoretical basis and guidance for enhancing the internal control ability of the same industry companies.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.72;F752.62
本文编号：2304373
[Abstract]:In recent years, the international handicraft candle market competition is fierce, our country handicraft candle exportation enterprise faces the unprecedented challenge. In such a severe situation, KK Company, as a large-scale handicraft candle manufacturing enterprise in China, has a series of problems, such as customer loss, export business revenue reduction, international competitiveness decline and so on. One of the reasons is that the internal control in the export business process is not in place, which results in the failure of the control activities, which increases the order cost of the export business of KK Company and reduces the profit income of the company. In view of the problems existing in KK Company, this paper puts forward that the company should "strengthen the internal control of each link in the export business process" in order to reduce the operating risk and ensure the whole company to run safely and stably. In order to improve the company's competitiveness in the international market. In this paper, based on the domestic and foreign scholars' internal control research as the support, through the field investigation of KK, the export business process includes transaction negotiation, procurement, goods production, warehousing. The current situation of internal control in six links, such as customs declaration and collection. Then taking the five elements of internal control as the evaluation standard, this paper evaluates the design and implementation of internal control in each link of export business process of KK Company, and finds out its existing problems and corresponding risks. Finally, in order to perfect the internal control of export business process of KK company, according to the consummation goal and principle, put forward the perfect suggestion to the internal control of each link in the export business process of KK company mentioned above. Then it can improve the overall strength of the company, reduce the company's operating risks, ensure the company's sustained and healthy development, and provide theoretical basis and guidance for enhancing the internal control ability of the same industry companies.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.72;F752.62
【参考文献】
相关期刊论文 前1条
1 李荣梅;陈良民;刘爽;;我国企业内部控制环境研究——基于调查问卷的分析[J];企业经济;2014年03期
本文编号：2304373
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