【摘要】：自進(jìn)入二十一世紀(jì),經(jīng)濟(jì)全球化大勢(shì)所趨,加上這些年來國內(nèi)電子商務(wù)快速的發(fā)展,國內(nèi)公司在全球范疇內(nèi)實(shí)現(xiàn)高速流通的各種材料及產(chǎn)品,使得國內(nèi)物流業(yè)得以迅速成長。然而,仍有不在少數(shù)的公司缺乏對(duì)經(jīng)營管理中內(nèi)部控制重要性的認(rèn)識(shí),特別是中小型的公司有更多誤解的存在,甚至部分公司完全不了解內(nèi)部控制。我們國內(nèi),多數(shù)公司并未創(chuàng)立內(nèi)部控制的管控體制,雖然也有不少公司創(chuàng)設(shè)了內(nèi)部控制的部門,但受限于多方面的原因,致使內(nèi)部控制部門不能發(fā)揮應(yīng)有的作用,對(duì)公司的前進(jìn)擴(kuò)展甚至于存亡起到了負(fù)面的作用。向大型物流公司學(xué)習(xí),關(guān)注并完善自身的內(nèi)部控制建設(shè),這是中小型物流公司唯一的出路。作為公司經(jīng)營“地基”的存貨,不但是制造業(yè)贏利的第一源頭,也是物流業(yè)這類服務(wù)業(yè)公司贏利的堅(jiān)實(shí)保障,其公司內(nèi)部控制的設(shè)立必不可少。本文以XY公司為具體研究對(duì)象,采用理論和實(shí)際相結(jié)合的方法對(duì)一家中型汽運(yùn)物流公司的存貨的內(nèi)部控制問題進(jìn)行專題研究。第一部分是緒論。闡述了文章的研究背景和研究意義,并說明了本文的研究方法與內(nèi)容;第二部分對(duì)存貨內(nèi)部控制一些基礎(chǔ)理論進(jìn)行分析。開頭介紹了存貨內(nèi)部控制目標(biāo)體系,接下來說明了本文研究的理論基礎(chǔ);第三部分描寫了 XY物流企業(yè)存貨內(nèi)部控制的現(xiàn)狀;第四部分指出了目前XY物流公司存貨內(nèi)部控制存在的問題,具體包括授權(quán)審批方式獨(dú)斷、預(yù)付燃料款受到損失、外購存貨倉儲(chǔ)管理混亂、領(lǐng)用中存在浪費(fèi)和偷盜現(xiàn)象以及會(huì)計(jì)信息賬實(shí)不符的問題。通過分析進(jìn)而發(fā)現(xiàn),產(chǎn)生這些問題的原因是XY公司單一集權(quán)式的管理思路、燃料采購風(fēng)險(xiǎn)意識(shí)缺失、倉儲(chǔ)部忽視外購存貨的管理、缺少對(duì)使用中存貨的管理、會(huì)計(jì)信息傳遞滯后;第五部分提出了改進(jìn)XY物流公司存貨內(nèi)部控制的建議。XY公司應(yīng)該優(yōu)化公司管理結(jié)構(gòu)、建立燃料風(fēng)險(xiǎn)評(píng)估體系、完善外購存貨專人保管制、加強(qiáng)對(duì)存貨使用的監(jiān)督以及引入ERP管理系統(tǒng);最后一部分是對(duì)全文進(jìn)行總結(jié)。通過本文對(duì)XY物流存貨內(nèi)部控制問題的研究,一定程度上可以幫助該公司強(qiáng)化存貨管理,從而減少物流成本,提升公司競(jìng)爭(zhēng)力。同時(shí),也希望為其他公司的存貨內(nèi)部控制工作提供一些參考與借鑒。
[Abstract]:Since entering the 21 century, the trend of economic globalization, coupled with the rapid development of domestic electronic commerce in recent years, domestic companies in the global scope to achieve high-speed circulation of materials and products, so that the domestic logistics industry can grow rapidly. However, there are still not a few companies lack of understanding of the importance of internal control, especially small and medium-sized companies have more misunderstandings, even some companies do not understand the internal control. In our country, most companies have not created a control system for internal control. Although many companies have created internal control departments, they are limited by various reasons, resulting in internal control departments failing to play their due role. It has played a negative role in the development and even survival of the company. Learning from large logistics companies and paying attention to and perfecting their own internal control construction is the only way out for small and medium logistics companies. As a company operating "foundation" inventory, is not only the first source of profit in manufacturing industry, but also a solid guarantee for the profit of such service companies as logistics industry, and the establishment of internal control of its company is essential. In this paper, XY Company is taken as the specific research object, and the internal control problem of inventory in a medium-sized automobile logistics company is studied by combining theory and practice. The first part is the introduction. This paper expounds the research background and significance of the article, and explains the research methods and contents of this paper. The second part analyzes some basic theories of inventory internal control. At the beginning, the paper introduces the objective system of inventory internal control, then explains the theoretical basis of this paper. The third part describes the current situation of inventory internal control in XY logistics enterprises. The fourth part points out the existing problems in the internal control of inventory in XY logistics company, including arbitrary authorization, loss of prepaid fuel, confusion of warehouse management of purchased inventory. There are problems of waste, theft and accounting information in the application. Through the analysis, it is found that the causes of these problems are the single centralized management thinking of XY Company, the lack of risk awareness in fuel procurement, the neglect of the management of outsourcing inventory, and the lack of management of in-use inventory in storage department. Accounting information transfer lag; In the fifth part, some suggestions are put forward to improve the internal control of inventory in XY Logistics Company. XY Company should optimize the management structure of the company, establish a fuel risk assessment system, and improve the system of keeping the stock purchased by a special person. To strengthen the supervision of inventory usage and the introduction of ERP management system; The last part is a summary of the full text. Through the research on the internal control of XY logistics inventory, to a certain extent, it can help the company to strengthen inventory management, thus reduce the logistics costs and enhance the competitiveness of the company. At the same time, I also hope to provide some reference and reference for the internal control of inventory of other companies.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F259.23;F253.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 白華;;COSO內(nèi)部控制結(jié)構(gòu)之謎[J];會(huì)計(jì)研究;2015年02期

2 李釗文;;完善物流企業(yè)內(nèi)部控制的思考[J];當(dāng)代會(huì)計(jì);2015年02期

3 胡明松;;探析企業(yè)內(nèi)部控制中采購管理與存貨管理的業(yè)務(wù)流程[J];會(huì)計(jì)師;2015年01期

4 馬永紅;;芻議企業(yè)會(huì)計(jì)電算化的內(nèi)部控制問題與應(yīng)對(duì)策略[J];中國商貿(mào);2014年31期

5 池國華;楊金;鄒威;;高管背景特征對(duì)內(nèi)部控制質(zhì)量的影響研究——來自中國A股上市公司的經(jīng)驗(yàn)證據(jù)[J];會(huì)計(jì)研究;2014年11期

6 布日格勒;;中小物流企業(yè)內(nèi)部控制研究[J];物流科技;2014年10期

7 李心合;;被神化的內(nèi)部控制與被冷落的內(nèi)部牽制[J];審計(jì)與經(jīng)濟(jì)研究;2013年03期

8 南京大學(xué)會(huì)計(jì)與財(cái)務(wù)研究院課題組;;探索內(nèi)部控制制度的哲學(xué)基礎(chǔ)[J];會(huì)計(jì)研究;2012年11期

9 王亞麗;;基于內(nèi)部會(huì)計(jì)控制的現(xiàn)代企業(yè)物流成本管理優(yōu)化[J];物流技術(shù);2012年15期

10 陸詠梅;;淺議存貨的內(nèi)部控制[J];中國農(nóng)業(yè)會(huì)計(jì);2012年07期

，

本文編號(hào)：2402586