ABC铝业公司自制存货内部控制改进研究

发布时间：2018-06-17 21:35

本文选题：自制存货 + 内部控制制度　；参考：《湖南大学》2014年硕士论文

【摘要】：研究表明，破产企业中70%是由于企业内部控制不力所导致的。内部控制作为企业管理的重要手段与企业内部管理制度的重要组成部分，对于提升企业经营效率和保证资产安全起着举足轻重的作用。一套规范的内部控制制度可以有效防止谋私舞弊，减少损失与浪费，这在自制存货内部控制中表现得尤为明显。而有色金属制造企业以产、销为主线，，相较于其它的内部控制，自制存货内部控制对有色金属制造企业的经营与发展有着更为具体、更为深刻的意义。本文在系统研究相关文献的基础上，应用控制论、系统论、信息论等内部控制相关理论，分析ABC铝业公司的特点及其自制存货内部控制的现状，发现ABC铝业公司的自制存货内部控制在流程安排、制度设计与执行等方面存在的问题，并进行了原因分析。首先，针对自制存货内部控制流程中存在的问题，进行了自制存货内部控制流程优化设计，并明确了关键控制点。其次，针对公司的自制存货内部控制制度存在的问题，提出了不相容岗位分离、授权审批、条形码扫描盘点制度、废品退回控制制度等改进建议。再者，针对公司在自制存货内部控制执行中存在问题的原因分析，提出了引进存货管理系统、建立自制存货内部控制评价体系与薪酬激励体系等改善建议，为ABC铝业公司改进企业自制存货内部控制系统提供参考。
[Abstract]:Research shows that 70% of bankrupt enterprises are caused by weak internal control. As an important means of enterprise management and an important part of internal management system, internal control plays an important role in improving the efficiency of enterprise management and ensuring the safety of assets. A set of standard internal control system can effectively prevent fraud, reduce loss and waste, which is especially evident in the internal control of self-made inventory. Compared with other internal controls, the internal control of self-made inventory has more concrete and profound significance for the management and development of non-ferrous metal manufacturing enterprises. On the basis of systematic study of relevant documents, this paper analyzes the characteristics of ABC Aluminium Company and the present situation of self-made inventory internal control by applying relevant theories of internal control, such as cybernetics, system theory, information theory, etc. The problems of internal control of self-made inventory in ABC Aluminium Company are found in the aspects of process arrangement, system design and execution, and the causes are analyzed. Firstly, aiming at the problems existing in the internal control process of self-made inventory, the optimization design of the internal control flow of self-made inventory is carried out, and the key control points are defined. Secondly, aiming at the problems existing in the internal control system of self-made inventory, the paper puts forward some suggestions for improvement, such as incompatible job separation, authorization examination and approval, bar code scanning inventory system, waste return control system and so on. Furthermore, according to the analysis of the reasons of the problems in the internal control of self-made inventory, the paper puts forward some suggestions for improvement, such as the introduction of inventory management system, the establishment of self-made inventory internal control evaluation system and salary incentive system, etc. It provides reference for ABC Aluminium Company to improve the internal control system of self-made inventory.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.32

【参考文献】