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论文编号：	11301
作者编号：	2220160912
上传时间：	2019/12/11 17:08:36
中文题目：	C超市集团成本费用内部控制优化研究
英文题目：	Internal Controls Optimization Studies With Focus on Cost Controls - a case study on chained supermarket company C
指导老师：	刘志远
中文关键字：	实体超市;成本费用;内部控制
英文关键字：	Supermarkets; Costs and Expenses; Internal Controls
中文摘要：	强化内部控制是提升企业竞争能力的重要途径，但是完善内部控制会增加企业成本，这就需要抓住重点实施改善，而不是面面俱到。因此本文没有按照内控五要素对案例公司的内控情况进行阐述，而是找到案例公司内控中最核心且控制薄弱的内容即成本费用进行研究，找出存在的控制缺陷并提出完善措施。 本文以成本控制、内部控制理论及国内外相关研究成果为指导，以C超市集团为案例研究对象，运用文献研究、调查研究等方法分析了C超市集团成本费用控制的现状及存在的问题。C超市集团已经建立了基本的控制制度和流程，但还存在不少控制缺陷。商品成本的确定和变动缺乏其他部门的审核与监督、不重视市场调研、没有权威的品类毛利标准，非商品招标采购缺少公开招标环节、缺乏其他部门监督。财务部门控制职能不强，缺乏对商品成本的监管职能，缺乏对日常费用的审批控制职能。没有单独将成本费用支出情况进行考核与奖惩。产生这些控制缺陷的原因有多个方面，包括组织机构不健全，采购人才储备与培训体系不完善，没有按照重要性原则进行内控制度建设，轻视财务部门的控制职能，没有专门的内部控制团队等。 针对以上内部控制缺陷，本文提出了如下完善措施。进行组织结构调整，在财务部单独设置成本控制室对商品成本进行控制。强化财务部门对日常费用的控制职能。优化业务模式，通过源头采购或多家比价模式降低采购成本。完善商品采购流程，包括建立科学合理的商品品类毛利率控制线；成立临时评审小组，集体决定商品成本。优化非商品招标采购流程，包括强化招采团队的控制职能；进行公开招标，由相对独立的部门对招标过程进行监督。年终对成本费用单独考核，根据费用预算执行结果进行奖惩。为保证以上完善建议得以落实，应完善相应的保障措施，包括营造全员重视内部控制的氛围，强化财务部门的控制职能，打造专业的成本费用控制团队，加强内部审计与监督等。 本文主要通过抓住成本费用这一重点进行内部控制研究，以期帮助C超市集团控制风险、提高效益，确保企业能够长远健康发展，也为同行企业内部控制制度的建设与完善提供参考。
英文摘要：	Strengthening internal controls is an important way to enhance the competitiveness of enterprises, but the improvement of internal control would also to some extend increase the cost of enterprises. So business needs to identify the key areas for improvement, rather than improving all the defects. Therefore, this paper did not elaborate the internal control situation of the case study company in accordance with all five elements of internal control, but found the core weaknesses of the internal control of the case company, which is cost, to study and find out the existing control defects and provide recommendations for optimization. With reference of cost control and internal control theories as well as research achievements in China and internationally, this thesis uses literature research, investigation approach to analyze the case study object C supermarket group’s current situation and existing cost control issues. C supermarket group has established the basic control system and process, but there are still control defects, including lack of audit and supervision on commodity cost determination and change of commodity cost, not paying enough attention to market research, not having an authoritative commodity gross profit standard, lack of supervision on indirect procurement bidding. Finance department is weak in controlling commodity costs and day to day expense approval. There is a reward and discipline mechanism as to the costing and spending. There are various reasons for these control defects, including imperfect organizational structure, imperfect procurement talent reserve and training system, failure to build internal control system in accordance with the principle of importance, neglect of the control function of the finance department, and lack of a dedicated internal control team. In view of the above internal cost control defects, this thesis recommends the following improvement methods and measures. Adjust the organizational structure, set up a separate cost control team in the finance department to control the cost of goods. Strengthen the function of finance department to control the daily expenses. Optimize the business operation model, reduce the intermediate steps and achieve origin sourcing, adopt multiple price comparison model and introduce the competition mechanism, to reduce the procurement cost. Improve the commodity purchase process, including the establishment of scientific and reasonable commodity category gross margin control line; Form a temporary review group to determine the cost of commodities. Optimize indirect procurement bidding process, including strengthening the control function of the bidding and procurement team; To conduct bidding openly, the bidding process shall be supervised by relatively independent departments. At the end of the year, costing shall be assessed as a separate key performance indicator, rewards and disciplines mechanism should be applied in relation with the execution results against the budget. In order to ensure the implementation of the above mentioned improvement targets, necessary actions should take, including creating an atmosphere in which all employees are fully aware of the importance to internal controls, strengthening the control function of the finance department, building a professional cost control team, and strengthening internal audit and supervision. This thesis mainly focuses on cost control aimed to help C supermarket group to control risks and increase profit margin, so as to ensure the long-term robust development of the enterprise, as well as to provide reference for the establishment and improvement of the internal control system of peer companies in the industry.
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