本文選題：內(nèi)部環(huán)境　切入點：存貨內(nèi)部控制　出處：《青島大學(xué)》2017年碩士論文

【摘要】：在當(dāng)前“去產(chǎn)能、去庫存”供給側(cè)改革的政策背景下,如何借助內(nèi)外部各種資源,走出高成本、高庫存、重資產(chǎn)的困境已經(jīng)成為制造型企業(yè)亟待解決的一個重要問題之一。存貨作為企業(yè)重要的流動資產(chǎn),一方面可以保證生產(chǎn)順利進行,提高企業(yè)對顧客訂單的反應(yīng)速度,便于企業(yè)均衡生產(chǎn);但另一方面,存貨數(shù)量的多少也會對企業(yè)的營運能力產(chǎn)生影響。存貨短缺,會致使企業(yè)產(chǎn)品出現(xiàn)脫銷,從而降低企業(yè)信用,不能很好地解決訂貨、生產(chǎn)及銷售各階段的突發(fā)情況,增加了延期交貨的情況;存貨過多,會致使資金大量地積壓,流動資金減少,資金周轉(zhuǎn)速度變慢,預(yù)期投資利潤降低,庫存費用大大地增加。因此,合理控制存貨,做好存貨內(nèi)部控制,對一個企業(yè)的發(fā)展至關(guān)重要。本文是在對OR公司所在的磨料磨具行業(yè)的宏觀環(huán)境分析以及國內(nèi)外存貨研究現(xiàn)狀述評的基礎(chǔ)上,運用了企業(yè)內(nèi)部控制規(guī)范應(yīng)用指引中的控制環(huán)境類理論以及邁克.波特的供應(yīng)鏈管理理論,分析了OR公司基本情況及存貨管理現(xiàn)狀,并展開了對OR公司的存貨管理的財務(wù)效果分析,并基于內(nèi)部環(huán)境的組織結(jié)構(gòu),發(fā)展戰(zhàn)略,人力資源和企業(yè)文化四個方面對該公司存貨內(nèi)部控制管理存在的問題進行了分析,依據(jù)存貨存在問題提出了相應(yīng)的改進策略,并以內(nèi)部環(huán)境四個方面構(gòu)建了OR存貨內(nèi)部控制整體系統(tǒng)。總之,本文通過對企業(yè)的內(nèi)部整體環(huán)境的分析來尋求解決企業(yè)存貨的內(nèi)部控制的改進措施。通過對OR公司的分析,發(fā)現(xiàn)并總結(jié)出以下結(jié)論:第一,建立健全的存貨內(nèi)部控制有利于提高企業(yè)的存貨管理水平;第二,內(nèi)部環(huán)境是存貨內(nèi)部控制的關(guān)鍵所在;第三,內(nèi)部環(huán)境的管理將極大的促進內(nèi)部控制的管理效果。
[Abstract]:In the context of the current supply-side reform policy of "deproductivity, destocking", how to get out of high cost and high inventory with the help of various internal and external resources, The dilemma of heavy assets has become one of the most important problems to be solved by manufacturing enterprises. Inventory, as an important liquid asset, on the one hand, can ensure the smooth progress of production and improve the response speed of enterprises to customer orders. On the other hand, the amount of stock will also have an impact on the operation ability of the enterprise. The shortage of stock will cause the enterprise products to be out of stock, which will reduce the enterprise credit, and can not solve the order very well. Unexpected situations at all stages of production and sales have increased the situation of late delivery; excessive inventories will result in a large backlog of funds, reduced liquidity, slower capital turnover and lower expected investment profits, The cost of inventory is greatly increased. Therefore, reasonable inventory control, good inventory internal control, It is very important for the development of an enterprise. This paper is based on the analysis of the macro environment of the abrasive abrasive industry in OR Company and the review of the domestic and foreign inventory research status quo. This paper applies the control environment theory in the application guidance of enterprise internal control norms, and Michael Porter's supply chain management theory, analyzes the basic situation of OR company and the current situation of inventory management. This paper also analyzes the financial effect of inventory management in OR company, and analyzes the existing problems of inventory internal control management based on the organizational structure of internal environment, development strategy, human resources and corporate culture. According to the existing problems of inventory, the corresponding improvement strategy is put forward, and the overall system of OR inventory internal control is constructed from four aspects of internal environment. Through the analysis of the internal environment of the enterprise, this paper seeks to solve the improvement measures of the internal control of the enterprise inventory. Through the analysis of OR company, we find and summarize the following conclusions: first, The establishment of sound internal control of inventory is conducive to improve the level of inventory management; second, the internal environment is the key to internal inventory control; third, the management of internal environment will greatly promote the management effect of internal control.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.4;F406.7;F274

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