本文選題：存貨 + 內(nèi)部控制�。� 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：食品制造行業(yè)是關(guān)系國(guó)計(jì)民生、百姓安居樂(lè)業(yè)的重要行業(yè),目前,接二連三出現(xiàn)的食品安全事件,導(dǎo)致消費(fèi)者在很大程度上對(duì)食品制造行業(yè)產(chǎn)生了不信任感,食品制造行業(yè)的發(fā)展遇到了一定的障礙,加強(qiáng)食品制造行業(yè)存貨管理的內(nèi)部控制成為一個(gè)重要的課題。食品制造行業(yè)存貨管理存在一些普遍的特點(diǎn),存貨采購(gòu)周期的時(shí)間性要求較高,采購(gòu)周期短；存貨供給需要滿足食品安全要求；存貨管理對(duì)產(chǎn)成品成本的影響很大；存貨管理繁雜,容易混淆,對(duì)內(nèi)部控制的環(huán)境要求比較高�；谝陨峡紤],為了保護(hù)食品制造行業(yè)的安全和質(zhì)量過(guò)硬,保證存貨管理的安全性、可靠性,保證生產(chǎn)流程的正確性、高效性,提高存貨使用效率,本文以HB食品有限公司為例,研究食品制造企業(yè)存貨內(nèi)部控制過(guò)程中存在的問(wèn)題并提出改進(jìn)建議。 本文從內(nèi)部控制理論出發(fā),首先綜述了國(guó)內(nèi)外存貨內(nèi)部控制的相關(guān)理論和實(shí)踐情況,總結(jié)了存貨內(nèi)部控制的相關(guān)概念及理論,并闡述了食品制造行業(yè)進(jìn)行存貨內(nèi)部控制管理的特殊性；接著介紹了HB食品有限公司的發(fā)展情況以及其存貨內(nèi)部控制的制度,分析了其存貨內(nèi)部控制的合理性和有效性；接著從COSO規(guī)定的內(nèi)部控制的五個(gè)方面(即存貨內(nèi)部控制環(huán)境、存貨內(nèi)部控制風(fēng)險(xiǎn)評(píng)估、存貨內(nèi)部控制活動(dòng)、信息與溝通、監(jiān)督與反饋)提出了HB公司存貨內(nèi)部控制存在的問(wèn)題并進(jìn)行了分析；最后針對(duì)所分析的問(wèn)題提出了對(duì)HB公司存貨內(nèi)部控制的改進(jìn)建議。本研究有利于提高企業(yè)的經(jīng)營(yíng)管理水平,完善企業(yè)的內(nèi)部控制體系,’提高公司的經(jīng)濟(jì)效益。
[Abstract]:The food manufacturing industry is an important industry related to the national economy and the people's livelihood, and the people live and work in peace and contentment. At present, one after another food safety incidents have led to a sense of distrust on the part of consumers in the food manufacturing industry.The development of food manufacturing industry has encountered some obstacles, so it is an important task to strengthen the internal control of inventory management in food manufacturing industry.There are some general characteristics of inventory management in food manufacturing industry, such as high requirement of time and short period of stock purchase, supply of stock to meet the requirement of food safety, and great influence of inventory management on cost of finished product.Inventory management is complicated, easy to be confused, and the environmental requirements of internal control are relatively high.Based on the above considerations, in order to protect the safety and quality of the food manufacturing industry, to ensure the safety and reliability of inventory management, to ensure the correctness and efficiency of the production process, and to improve the efficiency of stock use,Taking HB Food Co., Ltd as an example, this paper studies the problems existing in the process of internal inventory control in food manufacturing enterprises and puts forward some suggestions for improvement.Starting from the theory of internal control, this paper firstly summarizes the relevant theories and practices of internal control of inventory at home and abroad, and summarizes the related concepts and theories of internal control of inventory.The particularity of inventory internal control management in food manufacturing industry is expounded, and then the development of HB Food Co., Ltd and its internal inventory control system are introduced, and the rationality and effectiveness of its internal inventory control are analyzed.Then from the five aspects of internal control stipulated by COSO (that is, inventory internal control environment, inventory internal control risk assessment, inventory internal control activities, information and communication,Supervision and feedback) put forward the existing problems of internal inventory control in HB Company, and finally put forward some suggestions to improve the internal control of inventory in HB Company.This research is helpful to improve the management level of enterprises and improve the internal control system of enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F274;F426.82

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