中小型制造业企业存货内部控制存在的问题及对策研究

Problems and Countermeasures of Internal Control of Inventory in Small and Medium-Sized Manufacturing Industries

通过分析中小型制造业企业存货内部控制的现状,从而发现企业存在的缺陷,提出合理的解决方案,能够有效降低产品成本,并能够带领制造业企业完成由传统向实际过渡的改变,这非常具有研究意义。通过对A公司的实地调研和经营概况的分析,发现该类中小型制造业公司存在采购流程控制不到位,盘点流程不全面,信息沟通不及时等问题。希望通过适当的调整存货内部控制,能够推动制造业改善经营管理的动力,提高制造业经营管理的水平,进而为其长远的发展创造更大价值。

It is of great research significance to analyze the current situation of inventory internal control in small and medium-sized manufacturing companies,so as to find out the defects of the companies and propose reasonable solutions that can effectively reduce product costs and can lead manufacturing companies to complete the change from traditional to practical transition.Through field research and analysis of Company A's business profile,it was found that this type of small and medium-sized manufacturing company has problems such as inadequate control of procurement processes,incomplete inventory processes and untimely information communication.It is hoped that through appropriate adjustments to internal controls over inventory,the manufacturing industry can be driven to improve the dynamics of business management,enhance the level of manufacturing business management and thus create greater value for its long-term development.