DY制種公司存貨內(nèi)部控制研究
發(fā)布時間：2018-07-31 09:02
【摘要】：隨著我國市場經(jīng)濟(jì)的不斷發(fā)展,在商業(yè)競爭日益加劇的同時,國內(nèi)外企業(yè)因管理失效而造成重大損失、甚至破產(chǎn)的案例層出不窮。這使我們清醒的認(rèn)識到,要想在競爭中贏得勝利,就必須加強(qiáng)管理。而內(nèi)部控制作為企業(yè)管理中的重要一環(huán),早已成為國際學(xué)術(shù)界研究的一項重要課題。特別是在以產(chǎn)、供、銷為業(yè)務(wù)主線的制種企業(yè)當(dāng)中,存貨在流動資產(chǎn)中的占比高達(dá)80%以上,是企業(yè)獲取利潤的“源泉”。存貨管理的好壞,直接影響了制種企業(yè)的資金運(yùn)作情況,也反映了企業(yè)在經(jīng)營過程中風(fēng)險的大小。可是目前對制種行業(yè)存貨內(nèi)部控制的研究卻是少之又少。所以,結(jié)合該行業(yè)的特殊性,對其存貨內(nèi)部控制進(jìn)行深入的研究分析,總結(jié)出制種企業(yè)存貨內(nèi)部控制操作方法,制定存貨內(nèi)部控制機(jī)制是本文寫作的意義,也是創(chuàng)新所在。本文所研究的對象DY公司,是一家以生產(chǎn)玉米種子為主,集科研、生產(chǎn)、經(jīng)營于一體的現(xiàn)代化科技型種子企業(yè)、國家級農(nóng)業(yè)產(chǎn)業(yè)化龍頭企業(yè)、全國種業(yè)五十強(qiáng),領(lǐng)先地位不容忽視,在制種行業(yè)中具有較高研究價值和代表性。本文主要采用文獻(xiàn)研究和調(diào)查這兩種研究方法。在先期廣泛閱讀相關(guān)文獻(xiàn)的基礎(chǔ)上,從理論出發(fā)以問題為導(dǎo)向深入企業(yè)進(jìn)行實地調(diào)研,對存貨內(nèi)部控制的運(yùn)行情況,展開深入的分析研究。結(jié)合內(nèi)部控制五要素,指出該公司在存貨內(nèi)部控制方面所存在的問題,并對具體問題開展具有針對性的分析。這不僅有利于DY公司的長期發(fā)展,更折射出該行業(yè)存貨的一個內(nèi)控現(xiàn)狀,并提出具有針對性的解決措施。這對制種企業(yè)加強(qiáng)、完善存貨內(nèi)部控制有著一定的推動作用。行文上,全文共分六大章節(jié)。開篇章節(jié)緒論,主要闡述了本文的研究背景及意義、國內(nèi)外文獻(xiàn)綜述、研究方法和研究內(nèi)容。第二章制種企業(yè)存貨內(nèi)部控制相關(guān)概述,是對制種企業(yè)特點以及存貨內(nèi)部控制相關(guān)理論的梳理。第三章DY公司存貨內(nèi)部控制制度現(xiàn)狀,是在結(jié)合企業(yè)的基本狀況的基礎(chǔ)上,詳細(xì)描述了各環(huán)節(jié)存貨的內(nèi)部控制的現(xiàn)狀。第四章DY公司存貨內(nèi)部控制存在的問題及原因分析,深入探究制種企業(yè)在各環(huán)節(jié)中內(nèi)部控制所存在的問題,并結(jié)合內(nèi)部控制五要素,有針對性的分析問題產(chǎn)生的原因。第五章DY公司存貨內(nèi)部控制制度的優(yōu)化建議,對DY公司存貨的內(nèi)控情況提出具有針對性的建議。最后,結(jié)束語。
[Abstract]:With the development of the market economy in our country, the business competition is becoming more and more serious, at the same time, the enterprises at home and abroad have caused great losses because of the failure of management, even the cases of bankruptcy emerge in endlessly. This makes us soberly aware that in order to win the competition, we must strengthen management. As an important part of enterprise management, internal control has become an important subject in international academic circles. Especially in the seed production enterprises with production, supply and sale as the main line of business, inventory accounts for more than 80% of the current assets, which is the "source" for enterprises to obtain profits. The quality of inventory management has a direct impact on the capital operation of seed production enterprises, but also reflects the size of risks in the process of operation. However, there are few researches on the internal control of stock in seed industry. Therefore, combined with the particularity of the industry, the internal control of its inventory in-depth research and analysis, summed up the seed production enterprise inventory internal control operation methods, the establishment of internal inventory control mechanism is the significance of this paper, but also innovation. The object of this paper is DY Company, which is a modern sci-tech seed enterprise which mainly produces corn seeds and integrates scientific research, production and management. The leading position can not be ignored, and has high research value and representativeness in seed production industry. This article mainly adopts the literature research and the investigation these two kinds of research methods. On the basis of extensive reading of relevant literature in advance, this paper makes a deep analysis and research on the operation of internal inventory control by conducting field investigation and research on the basis of theory. Combined with the five elements of internal control, this paper points out the problems existing in the internal inventory control of the company, and makes a targeted analysis of the specific problems. This is not only conducive to the long-term development of DY Company, but also reflects the current situation of inventory control in this industry, and puts forward targeted solutions. This to seed-making enterprises to strengthen, improve inventory internal control has a certain role in promoting. On the text, the full text is divided into six chapters. The introduction of the first chapter mainly describes the research background and significance, domestic and foreign literature review, research methods and research content. The second chapter is an overview of the internal control of stock in seed manufacturing enterprises, which is a combing of the characteristics of seed enterprises and the theory of internal control of stocks. The third chapter is the current situation of inventory internal control system in DY Company, which describes the current situation of inventory internal control in detail on the basis of the basic situation of the enterprise. Chapter IV DY company inventory internal control problems and reasons analysis, in-depth exploration of seed production enterprises in each link of internal control problems, and combined with the five elements of internal control, targeted analysis of the causes of the problems. The fifth chapter is about the optimization of inventory internal control system of DY Company, and puts forward some suggestions on the internal control of DY Company's inventory. Finally, the conclusion.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324.6;F302.6
本文編號：2155089
[Abstract]:With the development of the market economy in our country, the business competition is becoming more and more serious, at the same time, the enterprises at home and abroad have caused great losses because of the failure of management, even the cases of bankruptcy emerge in endlessly. This makes us soberly aware that in order to win the competition, we must strengthen management. As an important part of enterprise management, internal control has become an important subject in international academic circles. Especially in the seed production enterprises with production, supply and sale as the main line of business, inventory accounts for more than 80% of the current assets, which is the "source" for enterprises to obtain profits. The quality of inventory management has a direct impact on the capital operation of seed production enterprises, but also reflects the size of risks in the process of operation. However, there are few researches on the internal control of stock in seed industry. Therefore, combined with the particularity of the industry, the internal control of its inventory in-depth research and analysis, summed up the seed production enterprise inventory internal control operation methods, the establishment of internal inventory control mechanism is the significance of this paper, but also innovation. The object of this paper is DY Company, which is a modern sci-tech seed enterprise which mainly produces corn seeds and integrates scientific research, production and management. The leading position can not be ignored, and has high research value and representativeness in seed production industry. This article mainly adopts the literature research and the investigation these two kinds of research methods. On the basis of extensive reading of relevant literature in advance, this paper makes a deep analysis and research on the operation of internal inventory control by conducting field investigation and research on the basis of theory. Combined with the five elements of internal control, this paper points out the problems existing in the internal inventory control of the company, and makes a targeted analysis of the specific problems. This is not only conducive to the long-term development of DY Company, but also reflects the current situation of inventory control in this industry, and puts forward targeted solutions. This to seed-making enterprises to strengthen, improve inventory internal control has a certain role in promoting. On the text, the full text is divided into six chapters. The introduction of the first chapter mainly describes the research background and significance, domestic and foreign literature review, research methods and research content. The second chapter is an overview of the internal control of stock in seed manufacturing enterprises, which is a combing of the characteristics of seed enterprises and the theory of internal control of stocks. The third chapter is the current situation of inventory internal control system in DY Company, which describes the current situation of inventory internal control in detail on the basis of the basic situation of the enterprise. Chapter IV DY company inventory internal control problems and reasons analysis, in-depth exploration of seed production enterprises in each link of internal control problems, and combined with the five elements of internal control, targeted analysis of the causes of the problems. The fifth chapter is about the optimization of inventory internal control system of DY Company, and puts forward some suggestions on the internal control of DY Company's inventory. Finally, the conclusion.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324.6;F302.6
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