AB公司存货内部控制存在问题及对策研究

发布时间：2018-04-14 14:03

本文选题：AB公司 + 存货　；参考：《重庆理工大学》2014年硕士论文

【摘要】：白酒作为中国文化特色的一种代表,是中国精神文明的体现,也是我国不可缺少的一种饮品。白酒的生产属于传统手工业,很难完全机械化。直至今日,白酒的生产依然是劳动密集型,环境偏远与人员素质低的制约,使得管理相对落后。白酒企业在市场取胜的法宝是抓住白酒具有精神文化的社会认可,进行广告营销,提高品牌知名度,从而掌握定价权,这使得白酒企业都保有高利润。然而白酒市场竞争日益激烈,并且2012年下半年开始遭遇了行业市场寒冬,限酒令、严控“三公消费”的政策以及“塑化剂”事件的多重打击,白酒企业无法坚挺高价位运行,高利润也就难以保持。白酒企业只能重新定位,为企业发展制定新的战略方向：从市场为王渐渐转向内部管理优化。白酒企业存在管理粗放、存货控制意识薄弱、存货控制流程复杂的问题,导致企业运作效率低下,产品质量不能有效提升。为改善白酒企业存货内部控制方面存在的问题,使企业成本降低、经济效益提高,因地制宜地建立科学有效的存货内部控制系统成为一个迫切的研究问题。本文首先对内部控制理论进行了综述,阐述了内部控制的含义及发展历程,分析了国内外对内部控制的研究综述及进展；其次以AB公司为例,介绍了AB公司的背景,对AB公司存货内部控制存在的问题进行了整体分析,如内部控制环境和制度建立不完善；存货内部控制流程弱化,内部控制环节不完整；存货会计核算组织程序问题以及存货控制的应用范围太窄；最后,在分析存在问题的基础上,提出了AB公司健全存货内部控制的具体对策,如建立良好的内部控制环境,优化内部控制制度：加强存货控制活动环节的优化；加强风险评估建设和实施以及建立和完善内部监督制度。
[Abstract]:As a representative of Chinese culture, liquor is the embodiment of Chinese spiritual civilization and an indispensable beverage in China.Liquor production belongs to the traditional handicraft industry, it is very difficult to mechanize completely.Up to now, liquor production is still labor-intensive, the environment is remote and personnel quality is low, so the management is relatively backward.The magic weapon for liquor enterprises to win in the market is to grasp the social recognition of the spirit culture of liquor, to carry out advertising marketing, to improve brand awareness, and thus to grasp the pricing power, which makes the liquor enterprises keep high profits.However, the competition in the liquor market is becoming increasingly fierce, and in the second half of 2012, the industry began to suffer from the cold winter of the market, restrictions on alcohol, strict control of the "three public consumption" policy and the multiple blows of the "plasticizer" incident, and the liquor enterprises are unable to run at a very high price.High profits are hard to maintain.Liquor enterprises can only reposition and formulate a new strategic direction for the development of enterprises: gradually changing from market to internal management optimization.Liquor enterprises have the problems of extensive management, weak awareness of inventory control, complex inventory control process, resulting in inefficient operation of enterprises, product quality can not be effectively improved.In order to improve the existing problems of internal inventory control in liquor enterprises, reduce the cost of enterprises and increase economic benefits, it is an urgent research problem to establish a scientific and effective inventory internal control system according to local conditions.This paper first summarizes the theory of internal control, expounds the meaning and development of internal control, analyzes the research and development of internal control at home and abroad, and then takes AB Company as an example to introduce the background of AB Company.The problems existing in the internal control of inventory in AB Company are analyzed as a whole, such as the imperfect internal control environment and system, the weakening of the internal inventory control process and the incomplete internal control links.The organization procedure of inventory accounting and the application scope of inventory control are too narrow. Finally, on the basis of analyzing the existing problems, the paper puts forward the concrete countermeasures to perfect the inventory internal control in AB Company, such as establishing a good internal control environment.To optimize the internal control system: to strengthen the optimization of inventory control activities, to strengthen the construction and implementation of risk assessment, and to establish and improve the internal supervision system.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82

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