本文選題：存貨 + 內(nèi)部控制��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：我國經(jīng)濟(jì)的發(fā)展,人民生活水平的提高,刺激了人民的消費水平,為企業(yè)發(fā)展建設(shè)了良好的經(jīng)濟(jì)環(huán)境。但隨著企業(yè)規(guī)模的不斷擴(kuò)大,企業(yè)的管理的難度也在不斷增加,越來越復(fù)雜的公司結(jié)構(gòu)和業(yè)務(wù)流程,對管理層提出了更高的要求。內(nèi)部控制的重要性也越來越被公司重視,被運用到企業(yè)管理的各個領(lǐng)域。存貨作為企業(yè)的重要流動資產(chǎn)之一,是企業(yè)獲取利潤的保障,存貨管理水平的高低是評判企業(yè)資本運營效率高低的標(biāo)準(zhǔn)之一,在公司治理過程中,管理層也越來越重視對存貨的管理。存貨內(nèi)部控制作為存貨管理的有效方法,不僅可以提高企業(yè)存貨的安全性與完整性,避免存貨管理過程中的舞弊行為,還可以降低存貨成本,提高企業(yè)效益。百潤股份的主營業(yè)務(wù)為雞尾酒的加工與銷售,在近幾年取得了巨大的成績,營業(yè)利潤飛速增長,企業(yè)規(guī)模也越做越大,但在企業(yè)擴(kuò)張的同時,存貨管理中的問題逐漸呈現(xiàn)出來,如存貨積壓、周轉(zhuǎn)率低等。本文從百潤股份的實際情況出發(fā),針對其存貨內(nèi)部控制中存在的問題,分析問題存在的原因,再結(jié)合相關(guān)理論與實踐,提出相關(guān)對策來加強(qiáng)百潤股份的存貨內(nèi)部控制,為企業(yè)的持續(xù)健康發(fā)展做出可靠保障。本文的寫作主要分為五部分:第一部分是緒論,緒論在本文的研究中起鋪墊作用,主要介紹了論文的研究背景、研究意義以及研究內(nèi)容和方法,并對本文的結(jié)構(gòu)進(jìn)行簡要介紹。第二部分是案例描述,這部分內(nèi)容主要分為兩大塊,首先對百潤股份及其存貨內(nèi)部控制現(xiàn)狀作簡要描述,其次對百潤股份存貨內(nèi)部控制具體情況以案例形式進(jìn)行描述。第三部分是案例分析,該部分分為兩大模塊,首先介紹了存貨內(nèi)部控制的相關(guān)概念及理論,其次對案例中透露出來的問題進(jìn)行深入研究,發(fā)現(xiàn)其存在的根本原因。第四部分是建議,首先針對以上幾部分百潤公司存貨內(nèi)部控制中問題的原因提出具體可行的建議。第五部分是總結(jié),對以上幾部分的陳述,做出歸納總結(jié)。
[Abstract]:The development of Chinese economy and the improvement of people's living standard have stimulated the consumption level of the people and built a good economic environment for the development of enterprises. However, with the continuous expansion of enterprise scale, the difficulty of enterprise management is also increasing. The more and more complex company structure and business process, put forward higher requirements to the management. The importance of internal control is paid more and more attention by the company, and applied to every field of enterprise management. As one of the most important current assets, inventory is the guarantee for enterprises to obtain profits. The level of inventory management is one of the standards to judge the efficiency of capital operation of enterprises, and in the process of corporate governance, Management is also paying more and more attention to inventory management. As an effective method of inventory management, internal inventory control can not only improve the security and integrity of enterprise inventory, avoid fraud in the process of inventory management, but also reduce the cost of inventory and improve the efficiency of enterprises. The main business of the company is the processing and sale of cocktails. In recent years, it has made great achievements, with the rapid growth of operating profits and the growing scale of enterprises. However, as the enterprises expand, the problems in inventory management gradually emerge. Such as inventory backlog, low turnover rate and so on. From the point of view of the actual situation of Bairong stock, this paper analyzes the causes of the problems in the internal control of its stock, and puts forward some relevant countermeasures to strengthen the internal control of the stock in the stock of BaiRun, combining with the relevant theory and practice. For the sustainable and healthy development of enterprises to make a reliable guarantee. The writing of this paper is divided into five parts: the first part is the introduction, which plays an important role in the research of this paper. It mainly introduces the research background, research significance, research content and methods, and briefly introduces the structure of this paper. The second part is the case description, which is divided into two parts: firstly, briefly describe the current situation of the stock and its inventory internal control, and secondly, describe the specific situation of the stock inventory control in the form of a case. The third part is case analysis, this part is divided into two modules. Firstly, it introduces the related concepts and theories of inventory internal control. Secondly, it studies the problems revealed in the case and finds out the root cause of their existence. The fourth part is the suggestion, first puts forward the concrete feasible suggestion to the above several parts hundred run company inventory internal control question reason. The fifth part is the summary, to the above several parts statement, makes the induction summary.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.82;F274

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陸琨倩;;“百億泡沫”預(yù)調(diào)雞尾酒速生速滅[J];食品界;2016年03期

2 蘇明;;銳澳劉曉東:黑夜死了白天生[J];東西南北;2016年03期

3 路勝貞;;銳澳VS冰銳:預(yù)調(diào)酒關(guān)鍵時刻[J];名人傳記(財富人物);2015年09期

4 馬坤;;黑牛食品:轉(zhuǎn)型預(yù)調(diào)雞尾酒 行業(yè)十年十倍空間[J];股市動態(tài)分析;2015年14期

5 陳慧莉;;對存貨與倉儲循環(huán)審計的思考[J];當(dāng)代經(jīng)濟(jì);2013年01期

6 蔡俊杰;劉春志;;我國企業(yè)內(nèi)部控制評價:問題與對策[J];中國內(nèi)部審計;2012年12期

7 林斌;劉春麗;舒?zhèn)?魏廣剡;;中國上市公司內(nèi)部控制缺陷披露研究——數(shù)據(jù)分析與政策建議[J];會計之友;2012年25期

8 周波;;淺談企業(yè)內(nèi)部控制在存貨管理中的運用[J];現(xiàn)代商業(yè);2012年15期

9 王潔凡;;加強(qiáng)企業(yè)存貨管理的內(nèi)部控制和風(fēng)險防范[J];現(xiàn)代經(jīng)濟(jì)信息;2011年18期

10 于靜;裘金法;;試論中小企業(yè)存貨管理困局及對策[J];中國內(nèi)部審計;2011年07期

相關(guān)重要報紙文章 前3條

1 周恒;謝振宇;;RIO預(yù)調(diào)酒動銷放慢、庫存積壓 百潤股份去年第四季度虧了2億[N];每日經(jīng)濟(jì)新聞;2016年

2 高素英;;銳澳高速增長背后現(xiàn)危局[N];中國經(jīng)營報;2015年

3 劉一博;朱欣悅;;預(yù)調(diào)酒大佬銳澳陷庫存泥潭[N];北京商報;2015年

相關(guān)碩士學(xué)位論文 前3條

1 樊悅;DFX食品有限公司存貨內(nèi)部控制問題研究[D];沈陽工業(yè)大學(xué);2016年

2 付紅梅;HD公司存貨內(nèi)部控制改進(jìn)研究[D];河北大學(xué);2015年

3 王婕;HB食品有限公司存貨內(nèi)部控制改進(jìn)研究[D];湖南大學(xué);2013年

，

本文編號：1972541