YT超市存货内部控制分析.docxVIP

PAGE PAGE 15 摘 要 现如今随着全球化趋势，我国零售行业也发展迅速，势头良好，超市行业在居民生活中已必不可少。国内良好的发展前景吸引了一大批跨国零售集团进入了我国市场，例如：沃尔玛、家乐福等，这对我国本土的零售企业造成了极大的威胁，而零售行业不同于高新技术行业的竞争，零售行业的产品品质并无很大差别，所以零售企业之间的竞争更多的是价格战，降低存货的成本。因此，超市必须在供应链的各个环节对存货采取有效的内部控制，降低成本，提高核心竞争力，打赢价格战。本文以东莞市本土的YT超市作为分析对象，针对其存活内部控制存在的问题及原因给出相应的建议。本文通过实地调查，基本掌握了YT超市存货内部控制现状和一些基本数据，YT超市主要存在供应商制度不完善，出入库审核不够严格，盘点制度不完善、缺少内部控制氛围等问题，提出完善供应商制度后盘点程序，提高仓储水平、配送效率，加强监督和信息沟通，重塑企业文化等建议。 关键词：超市 存货 内部控制 Abstract Now with the trend of globalization, Chinas retail industry is also developing rapidly, the momentum is good, the supermarket industry in the lives of residents have been essential. The domestic good development prospect has attracted a large number of transnational retail groups to enter our market, such as: Walmart, Carrefour, etc. , which has posed a great threat to our domestic retail enterprises, the retail industry is different from the high-tech industry competition, the product quality of the retail industry is not very different, so the competition between retail enterprises is more price war, reduce the cost of inventory. Therefore, the supermarket must take effective internal control to the stock in each link of the supply chain, reduce the cost, improve the core competitiveness, and win the price war. In this paper, we take the YT supermarket in Dongguan as the analysis object, and give some suggestions on the problems and reasons of its internal control. Through on-the-spot investigation, this article basically grasps the YT supermarket stock internal control present situation and some basic data, YT supermarket mainly exists the supplier system not to be perfect, enters the storehouse inspection not to be strict enough, inventory system is not perfect, the lack of internal control atmosphere and other issues. the author puts forward some suggestions, such as improving the inventory procedure after the supplier system, improving the storage level and remolding the enterprise culture. Keywords: supermarket inventory