本文選題：AB公司 + 存貨　； 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：白酒作為中國文化特色的一種代表,是中國精神文明的體現(xiàn),也是我國不可缺少的一種飲品。白酒的生產(chǎn)屬于傳統(tǒng)手工業(yè),很難完全機(jī)械化。直至今日,白酒的生產(chǎn)依然是勞動(dòng)密集型,環(huán)境偏遠(yuǎn)與人員素質(zhì)低的制約,使得管理相對落后。白酒企業(yè)在市場取勝的法寶是抓住白酒具有精神文化的社會(huì)認(rèn)可,進(jìn)行廣告營銷,提高品牌知名度,從而掌握定價(jià)權(quán),這使得白酒企業(yè)都保有高利潤。然而白酒市場競爭日益激烈,并且2012年下半年開始遭遇了行業(yè)市場寒冬,限酒令、嚴(yán)控“三公消費(fèi)”的政策以及“塑化劑”事件的多重打擊,白酒企業(yè)無法堅(jiān)挺高價(jià)位運(yùn)行,高利潤也就難以保持。白酒企業(yè)只能重新定位,為企業(yè)發(fā)展制定新的戰(zhàn)略方向：從市場為王漸漸轉(zhuǎn)向內(nèi)部管理優(yōu)化。白酒企業(yè)存在管理粗放、存貨控制意識薄弱、存貨控制流程復(fù)雜的問題,導(dǎo)致企業(yè)運(yùn)作效率低下,產(chǎn)品質(zhì)量不能有效提升。為改善白酒企業(yè)存貨內(nèi)部控制方面存在的問題,使企業(yè)成本降低、經(jīng)濟(jì)效益提高,因地制宜地建立科學(xué)有效的存貨內(nèi)部控制系統(tǒng)成為一個(gè)迫切的研究問題。 本文首先對內(nèi)部控制理論進(jìn)行了綜述,闡述了內(nèi)部控制的含義及發(fā)展歷程,分析了國內(nèi)外對內(nèi)部控制的研究綜述及進(jìn)展；其次以AB公司為例,介紹了AB公司的背景,對AB公司存貨內(nèi)部控制存在的問題進(jìn)行了整體分析,如內(nèi)部控制環(huán)境和制度建立不完善；存貨內(nèi)部控制流程弱化,內(nèi)部控制環(huán)節(jié)不完整；存貨會(huì)計(jì)核算組織程序問題以及存貨控制的應(yīng)用范圍太窄；最后,在分析存在問題的基礎(chǔ)上,提出了AB公司健全存貨內(nèi)部控制的具體對策,如建立良好的內(nèi)部控制環(huán)境,優(yōu)化內(nèi)部控制制度：加強(qiáng)存貨控制活動(dòng)環(huán)節(jié)的優(yōu)化；加強(qiáng)風(fēng)險(xiǎn)評估建設(shè)和實(shí)施以及建立和完善內(nèi)部監(jiān)督制度。
[Abstract]:As a representative of Chinese culture, liquor is the embodiment of Chinese spiritual civilization and an indispensable beverage in China.Liquor production belongs to the traditional handicraft industry, it is very difficult to mechanize completely.Up to now, liquor production is still labor-intensive, the environment is remote and personnel quality is low, so the management is relatively backward.The magic weapon for liquor enterprises to win in the market is to grasp the social recognition of the spirit culture of liquor, to carry out advertising marketing, to improve brand awareness, and thus to grasp the pricing power, which makes the liquor enterprises keep high profits.However, the competition in the liquor market is becoming increasingly fierce, and in the second half of 2012, the industry began to suffer from the cold winter of the market, restrictions on alcohol, strict control of the "three public consumption" policy and the multiple blows of the "plasticizer" incident, and the liquor enterprises are unable to run at a very high price.High profits are hard to maintain.Liquor enterprises can only reposition and formulate a new strategic direction for the development of enterprises: gradually changing from market to internal management optimization.Liquor enterprises have the problems of extensive management, weak awareness of inventory control, complex inventory control process, resulting in inefficient operation of enterprises, product quality can not be effectively improved.In order to improve the existing problems of internal inventory control in liquor enterprises, reduce the cost of enterprises and increase economic benefits, it is an urgent research problem to establish a scientific and effective inventory internal control system according to local conditions.This paper first summarizes the theory of internal control, expounds the meaning and development of internal control, analyzes the research and development of internal control at home and abroad, and then takes AB Company as an example to introduce the background of AB Company.The problems existing in the internal control of inventory in AB Company are analyzed as a whole, such as the imperfect internal control environment and system, the weakening of the internal inventory control process and the incomplete internal control links.The organization procedure of inventory accounting and the application scope of inventory control are too narrow. Finally, on the basis of analyzing the existing problems, the paper puts forward the concrete countermeasures to perfect the inventory internal control in AB Company, such as establishing a good internal control environment.To optimize the internal control system: to strengthen the optimization of inventory control activities, to strengthen the construction and implementation of risk assessment, and to establish and improve the internal supervision system.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.82

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