本文選題：存貨 + 內(nèi)部控制　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：存貨是企業(yè)開(kāi)展正常生產(chǎn)經(jīng)營(yíng)活動(dòng)的保障，是一個(gè)企業(yè)生產(chǎn)的連續(xù)性和營(yíng)銷的階段性得以協(xié)調(diào)的重要緩沖。但是，存貨要占用大量的資金，如果管理不善，會(huì)直接影響生產(chǎn)經(jīng)營(yíng)的正常進(jìn)行。當(dāng)然，企業(yè)性質(zhì)不同，對(duì)存貨的要求亦各不相同。在焦化企業(yè)，產(chǎn)品成本中原料部分高踞90%以上，這導(dǎo)致存貨一般要占企業(yè)流動(dòng)資產(chǎn)的40%以上。同時(shí)，焦化企業(yè)的特點(diǎn)客觀上也決定了其存貨多屬大宗干散貨，而且采購(gòu)的主要原料和待售的產(chǎn)品數(shù)量都比較大，一般露天堆放，管理相對(duì)比較粗放；另外，在存貨成本核算和資產(chǎn)計(jì)量計(jì)價(jià)方面也與市場(chǎng)經(jīng)濟(jì)的要求存在一定的差距。因此，根據(jù)焦化企業(yè)的特點(diǎn)，建立一套完善、有效的存貨內(nèi)部管理體系，規(guī)范存貨的系統(tǒng)管理，對(duì)于企業(yè)降低經(jīng)營(yíng)風(fēng)險(xiǎn)，提高企業(yè)的資產(chǎn)運(yùn)營(yíng)效率和經(jīng)濟(jì)效益意義重大。 基于此，本文采用規(guī)范研究和經(jīng)驗(yàn)研究相結(jié)合的研究方法，立足焦化企業(yè)，從企業(yè)管理的現(xiàn)實(shí)需求出發(fā)，根據(jù)內(nèi)部控制理論，結(jié)合現(xiàn)代存貨管理的方法體系，理論聯(lián)系實(shí)際，對(duì)焦化企業(yè)的存貨管理管理風(fēng)險(xiǎn)進(jìn)行了系統(tǒng)分析：首先根據(jù)焦化企業(yè)的特點(diǎn)確定了本研究的目標(biāo)，據(jù)此設(shè)計(jì)了研究方法；其次，對(duì)存貨風(fēng)險(xiǎn)管理和內(nèi)部控制的理論進(jìn)行了回顧和分析；接著對(duì)焦化企業(yè)存貨內(nèi)部控制風(fēng)險(xiǎn)進(jìn)行了分析，全面分析了存貨管理風(fēng)險(xiǎn)的風(fēng)險(xiǎn)源；然后在風(fēng)險(xiǎn)分析的基礎(chǔ)上設(shè)計(jì)了焦化企業(yè)存貨內(nèi)部控制制度；最后提出了加強(qiáng)內(nèi)部控制的相關(guān)措施。 通過(guò)系統(tǒng)研究，根據(jù)《企業(yè)內(nèi)部控制基本規(guī)范》的要求，結(jié)合焦化企業(yè)的行業(yè)特點(diǎn)和存貨管理的特殊性，，分析了焦化企業(yè)經(jīng)營(yíng)活動(dòng)中存貨管理的關(guān)鍵風(fēng)險(xiǎn)點(diǎn)，搭建了焦化企業(yè)存貨管理框架。為保障焦化企業(yè)加強(qiáng)存貨內(nèi)部控制，樹(shù)立風(fēng)險(xiǎn)意識(shí)，提出了強(qiáng)化信息與溝通，引入監(jiān)督檢查機(jī)制等存貨內(nèi)部控制措施。為建立完善、有效的焦化企業(yè)的存貨內(nèi)控管理體系提供了借鑒與幫助。
[Abstract]:Inventory is the guarantee for the enterprises to carry out normal production and operation activities. It is an important buffer for the continuity of production and the coordination of marketing stages. However, the stock needs to occupy a large amount of funds. If the management is not good, it will directly affect the normal production and operation. Of course, the nature of the enterprise is different, and the requirements for the inventory are different. In the coking enterprise, the raw material part of the product is above 90%, which leads to more than 40% of the current assets of the enterprise. At the same time, the characteristics of the coking enterprises objectively determine that the stock is mostly large dry bulk, and the number of the main raw materials and the number of products to be sold is relatively large, and the management is generally compared. In addition, there is a certain gap between the inventory cost accounting and the requirement of the market economy. Therefore, according to the characteristics of the coking enterprises, a set of perfect and effective internal management system of inventory is set up, the system management of inventory is standardized, the business risk is reduced, the operation efficiency of the enterprise is improved and the operation efficiency of the enterprise is improved. Economic benefits are of great significance.
Based on this, this paper uses the research method combining the normative research and the experience research, based on the coking enterprise, starting from the actual demand of the enterprise management, according to the internal control theory, combining the modern inventory management method system, and linking the theory with the practice, and systematically analyzes the inventory management risk of the coking enterprises: first of all, it is based on the coking. The characteristics of the enterprise determine the objectives of this study, and then design the research methods. Secondly, the theory of inventory risk management and internal control is reviewed and analyzed. Then the internal control risks of the coking enterprises are analyzed, and the risk sources of inventory management risk are analyzed, and then the risk analysis is set up on the basis of risk analysis. The internal control system of coking enterprise inventory was calculated, and finally the relevant measures for strengthening internal control were put forward.
According to the systematic study, according to the requirements of the basic standard of internal control of enterprises, the key risk points of inventory management in the business activities of coking enterprises are analyzed in combination with the characteristics of the coking enterprises and the particularity of the inventory management, and the inventory management framework of the coking enterprises is set up to strengthen the internal control of the inventory and establish the risk consciousness for the coking enterprises. The internal control measures such as strengthening information and communication and introducing supervision and inspection mechanism are put forward, which can be used for reference and help for the establishment of a perfect and effective inventory control management system for the coking enterprises.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.722

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