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论文编号：	8941
作者编号：	2120132686
上传时间：	2016/12/12 1:19:54
中文题目：	基于内部控制的存货管理问题研究-以奥的斯(中国)电梯有限公司为例
英文题目：	Research on internal control of inventory-taking OTIS(China) as an example
指导老师：	郝臣
中文关键字：	内部控制;存货管理;奥的斯
英文关键字：	Inventory; Internal Control; Otis
中文摘要：	在世界经济飞速发展，市场信息千变万化的背景下，现代企业管理越来越复杂，内部控制的重要性越来越高，内部控制也逐步成为现代企业管理的核心，特别是在国内外内控失效导致一些著名公司破产的案例接连发生，使企业管理者开始意识到内部控制对企业管理的重要性。存货作为企业的一项重要的流动资产，直接影响企业的资金占用，也影响了企业的运营能力，因此存货的内部控制在企业的内部控制制度中占有非常重要的地位。存货包含的主要业务也十分复杂，从材料采购到材料出库，库存管理等，这些都给存货管理增加了难度，制定一套完善的存货内部控制制度，可以加强对存货各个环节的控制，避免舞弊行为，加强成本控制，减少企业资产损失，促进企业完成可持续发展目标。 本文通过对国内外有关存货管理及内部控制文献的回顾，概述了内部控制的发展史，存货管理理论的发展史以及存货内部控制的定义、目标及内容。本文作者结合在奥的斯电梯公司10年的工作经历，介绍了奥的斯电梯公司的内部控制体系，并且结合自己的财务工作背景，采用理论联系实际的案例分析法，首先介绍了奥的斯电梯公司的下属部门备件中心的概况和组织架构，对备件中心存货管理的内部控制进行分析，找出内部控制中存在的问题，并且根据这些问题提出一些改进建议，希望通过本文的分析可以提高备件中心存货管理水平，为公司带来更大的经济效益。奥的斯电梯公司作为500强的国际大型生产企业，经过百年发展，公司已经拥有一套比较完整成熟的内部控制制度，本文希望通过对奥的斯公司存货管理流程的问题分析，提出改进优化的建议，并且可以为国内工业企业提供借鉴和参考，希望对国内企业改善经营管理起到一定的作用。
英文摘要：	With the rapid development of world economy, the market information the myriads of changes under the background of modern enterprise management is becoming more and more complex, the importance of internal control is more and more high, and gradually become the core of modern enterprise management, especially in the domestic and foreign internal control resulted from the failure of some famous company bankruptcy cases have occurred, the enterprise managers are beginning to realize the importance of internal control on enterprise management. Inventory is an important flow of assets of enterprises, directly affect the enterprise's capital, also affected the operating capacity of the enterprise, so the inventory internal control in the enterprise's internal control system plays an important role in. The inventory contains the main business is also very complex, from material procurement to material warehousing, inventory management, the inventory management to increase the difficulty, establish a set of perfect internal control of inventory system, can strengthen the control of all aspects of inventory, avoid fraud, strengthen cost control, reduce enterprise assets loss, promote the goal of sustainable development enterprise. In this paper, the domestic and foreign literatures about inventory management and internal control are reviewed, and the development history of internal control, the development history of inventory management theory and the definition, objectives and contents of inventory control are introduced. Combined with the author's experience in Otis Elevator Co 10 years of work, the system of internal control of Otis Elevator Co, and with their financial background, the theory and practice of the method of case analysis, introduces the general situation and organizational structure of Otis spare parts center, spare parts inventory management center of the internal control to carry on the analysis, find out the problems existing in the internal control according to these problems, put forward some improvement suggestions, hoping to improve the level of spare parts inventory management center, to bring greater economic benefits for the company. Otis Elevator Co as the top 500 international large-scale production enterprises, after 100 years of development, the company has a complete set of internal control system, this paper hopes to inventory management process Otis problem analysis, put forward the improvement suggestions, can provide reference for domestic industrial enterprises, hope to a certain effect on domestic since the improvement of enterprise management.
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