S超市存貨內(nèi)部控制案例研究
發(fā)布時間：2018-08-02 08:24
【摘要】：文章的主要目的在于以S超市為例,通過分析它現(xiàn)有的存貨內(nèi)部控制制度,詳細研究它目前內(nèi)部控制存在的部分漏洞以及為何會出現(xiàn)這些問題,深入分析后得出相關(guān)建議,提出改進的措施。結(jié)合存貨內(nèi)部控制的相關(guān)理論深入分析目前我國電商超市存貨內(nèi)控存在的缺陷,結(jié)合案例的實際研究提出相應的解決措施來證實理論的正確性。文章具有研究意義與價值,從理論上來說,文章得出的結(jié)論對電商超市具有廣泛適用性,對其他企業(yè)有借鑒意義;從實際操作來看,通過對S超市的深入研究分析,了解透徹其原有的內(nèi)部控制制度,提出對其具有針對性的建議,對于其以后的發(fā)展起到很大的幫助。本文立足我國的基本國情,有針對性的選取了 S超市這個我國的一個發(fā)展迅猛且持續(xù)擴張的企業(yè)作為研究典范,從S超市內(nèi)部控制現(xiàn)有監(jiān)管體制的特征和缺陷出發(fā),運用相關(guān)理論分析,多層次、多角度的闡述S超市存貨內(nèi)部控制的監(jiān)管現(xiàn)狀,在分析現(xiàn)狀的基礎上引出對我國S超市存貨內(nèi)部控制制度的思考,以達到對一個較為全面的認識。在案例分析部分,歸納出S超市存貨內(nèi)部控制存在問題的具體表現(xiàn),并且對其原因進行深入分析,提出具有針對性的建議。通過對其采購與驗收環(huán)節(jié)、存貨保管與維護環(huán)節(jié)以及存貨出庫與配送環(huán)節(jié)的研究,找出其存在的問題。并且根據(jù)內(nèi)部控制學等相關(guān)理論,從改進存貨內(nèi)部控制環(huán)境、完善風險評估、完善內(nèi)部控制活動、完善信息與溝通、提高存貨內(nèi)部監(jiān)督與檢查水平等內(nèi)控五要素以及物流配送模式的完善這六方面提出具有針對性的政策建議,為S超市打造一個既具有理論基礎又具有可實行性的存貨內(nèi)控管理流程,從而提高其競爭力并且減少經(jīng)營風險。
[Abstract]:The main purpose of this paper is to take S supermarket as an example, through the analysis of its existing inventory internal control system, detailed study of its current internal control of some loopholes and why there are these problems, in-depth analysis of the relevant recommendations. Put forward measures for improvement. Combined with the relevant theory of inventory internal control, this paper deeply analyzes the defects of inventory internal control in e-commerce supermarkets in our country at present, and puts forward corresponding solutions to prove the correctness of the theory by combining with the actual study of the case. This article has the research significance and the value, theoretically, the conclusion has the extensive applicability to the electronic commerce supermarket, has the reference significance to the other enterprises, from the actual operation, through the thorough research and analysis to the S supermarket, A thorough understanding of its original internal control system and suggestions for its future development will be of great help. Based on the basic national conditions of our country, this paper selects S supermarket, a rapidly developing and continuously expanding enterprise in our country, as a research model, starting from the characteristics and defects of the existing supervision system of S supermarket internal control. Based on the analysis of relevant theories, this paper expounds the supervision and control status of inventory internal control in S supermarket from many levels and angles. Based on the analysis of the present situation, it draws some thoughts on the internal inventory control system of S supermarket in our country, in order to achieve a more comprehensive understanding of the internal control system of inventory in S supermarket. In the part of case analysis, the concrete performance of the internal control problems in S supermarket inventory is summed up, and the causes are analyzed in depth, and some specific suggestions are put forward. Through the research of purchasing and acceptance link, inventory keeping and maintenance link, inventory exit and distribution link, the existing problems are found out. And according to the theory of internal control and other related theories, from improving the inventory internal control environment, perfecting the risk assessment, perfecting the internal control activities, perfecting the information and communication, Improving the level of internal control, such as internal supervision and inspection of inventory, and perfecting the logistics distribution mode are six aspects of relevant policy recommendations. In order to improve the competitive power and reduce the risk of S supermarket, it is necessary to create an inventory internal control management process with both theoretical basis and practicability for S supermarket.
【學位授予單位】：南京信息工程大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F715.5;F721
本文編號：2158808
[Abstract]:The main purpose of this paper is to take S supermarket as an example, through the analysis of its existing inventory internal control system, detailed study of its current internal control of some loopholes and why there are these problems, in-depth analysis of the relevant recommendations. Put forward measures for improvement. Combined with the relevant theory of inventory internal control, this paper deeply analyzes the defects of inventory internal control in e-commerce supermarkets in our country at present, and puts forward corresponding solutions to prove the correctness of the theory by combining with the actual study of the case. This article has the research significance and the value, theoretically, the conclusion has the extensive applicability to the electronic commerce supermarket, has the reference significance to the other enterprises, from the actual operation, through the thorough research and analysis to the S supermarket, A thorough understanding of its original internal control system and suggestions for its future development will be of great help. Based on the basic national conditions of our country, this paper selects S supermarket, a rapidly developing and continuously expanding enterprise in our country, as a research model, starting from the characteristics and defects of the existing supervision system of S supermarket internal control. Based on the analysis of relevant theories, this paper expounds the supervision and control status of inventory internal control in S supermarket from many levels and angles. Based on the analysis of the present situation, it draws some thoughts on the internal inventory control system of S supermarket in our country, in order to achieve a more comprehensive understanding of the internal control system of inventory in S supermarket. In the part of case analysis, the concrete performance of the internal control problems in S supermarket inventory is summed up, and the causes are analyzed in depth, and some specific suggestions are put forward. Through the research of purchasing and acceptance link, inventory keeping and maintenance link, inventory exit and distribution link, the existing problems are found out. And according to the theory of internal control and other related theories, from improving the inventory internal control environment, perfecting the risk assessment, perfecting the internal control activities, perfecting the information and communication, Improving the level of internal control, such as internal supervision and inspection of inventory, and perfecting the logistics distribution mode are six aspects of relevant policy recommendations. In order to improve the competitive power and reduce the risk of S supermarket, it is necessary to create an inventory internal control management process with both theoretical basis and practicability for S supermarket.
【學位授予單位】：南京信息工程大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F715.5;F721
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