發(fā)布時(shí)間：2018-12-08 18:10

【摘要】：機(jī)械制造行業(yè)是我國制造行業(yè)的傳統(tǒng)領(lǐng)域，近年來一直平穩(wěn)發(fā)展，為國民經(jīng)濟(jì)的發(fā)展做出了巨大貢獻(xiàn)。恒立實(shí)業(yè)從1997年的第一次資產(chǎn)重組到2006年的公司停牌，再到2013年底的恢復(fù)上市，一路走來可謂不易。作為一家典型的機(jī)械制造企業(yè)，存貨這一項(xiàng)重要流動(dòng)資產(chǎn)，占用著企業(yè)60%以上的流動(dòng)資金，對(duì)存貨的管理、利用情況，直接關(guān)系到企業(yè)的資金占用水平及資產(chǎn)運(yùn)作效率。在市場(chǎng)經(jīng)濟(jì)的沖擊下，，面對(duì)目前激烈的行業(yè)競(jìng)爭(zhēng)，企業(yè)存貨內(nèi)部控制方面暴露出的問題，已經(jīng)成為了阻礙了其良性發(fā)展的一個(gè)關(guān)鍵因素。因此，如何解決恒立實(shí)業(yè)原材料質(zhì)量差、在制品損毀大、產(chǎn)成品積壓多的現(xiàn)狀，是恒立實(shí)業(yè)迫在眉睫的任務(wù)。 在存貨內(nèi)部控制相關(guān)理論研究的基礎(chǔ)上，通過對(duì)位于岳陽恒立實(shí)業(yè)本部存貨倉儲(chǔ)情況進(jìn)行分析，將企業(yè)的存貨劃分為原材料、在產(chǎn)品、產(chǎn)成品和發(fā)出商品四大類；同時(shí)，結(jié)合機(jī)加工行業(yè)的生產(chǎn)特征，對(duì)存貨的各個(gè)流通環(huán)節(jié)進(jìn)行了研究，找出了恒立實(shí)業(yè)存貨流轉(zhuǎn)過程中控制欠佳的四個(gè)環(huán)節(jié)：采購與驗(yàn)收入庫、生產(chǎn)與領(lǐng)用、貯存與管理、商品的發(fā)出，并深入的剖析了恒立實(shí)業(yè)在存貨內(nèi)部控制中存在的問題，并從恒立實(shí)業(yè)整體分析認(rèn)為問題產(chǎn)生的主要原因是管理層風(fēng)險(xiǎn)意識(shí)薄弱、制度流于形式、信息溝通渠道過窄和內(nèi)部控制活動(dòng)設(shè)計(jì)缺陷。最后，就以上問題，參照企業(yè)內(nèi)部控制制度規(guī)范，為恒立實(shí)業(yè)存貨內(nèi)部控制的問題環(huán)節(jié)提出了相應(yīng)的改進(jìn)建議，為企業(yè)完善存貨內(nèi)部控制提供了切實(shí)有效的控制程序。
[Abstract]:The machinery manufacturing industry is the traditional field of our country's manufacturing industry. It has been developing steadily in recent years and has made great contribution to the development of national economy. From the first asset restructuring in 1997 to the suspension of the company in 2006 and the resumption of the listing at the end of 2013, it has not been easy. As a typical mechanical manufacturing enterprise, inventory is an important current asset, which occupies more than 60% of the current capital of the enterprise. The management and utilization of inventory is directly related to the level of capital occupation and the efficiency of assets operation. Under the impact of the market economy, faced with the current fierce competition in the industry, the problems exposed in the internal control of enterprise inventory have become a key factor hindering its benign development. Therefore, how to solve the problem of poor raw material quality, large damage in products and overstocking of finished products is an urgent task for Hengli Industry. On the basis of theoretical research on internal control of inventory, this paper analyzes the inventory storage situation of Hengli Industrial Department in Yueyang, and divides the inventory into four categories: raw material, finished product and issued goods. At the same time, combined with the production characteristics of the machining industry, the various circulation links of the inventory are studied, and the four links that are not well controlled in the inventory circulation process of Hengli Industry are found: purchasing and acceptance, production and receiving, storage and management. The issue of commodities, and in-depth analysis of the existing problems in the inventory internal control of Hengli industry, and from the overall analysis of Hengli industry, the main reason for the problem is the weak risk awareness of management, the system is mere form, Information communication channels are too narrow and internal control activities design defects. Finally, referring to the internal control system of the enterprise, the paper puts forward corresponding suggestions for improving the internal control of inventory in Hengli industry, and provides a practical and effective control procedure for the improvement of the internal control of inventory in the enterprise.
【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】：2014
【分類號(hào)】：F426.4;F406.72

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