KK公司出口業(yè)務(wù)流程的內(nèi)控研究
發(fā)布時(shí)間：2018-11-01 15:43
【摘要】：近年來，國際工藝品蠟燭市場競爭激烈，我國的工藝品蠟燭出口企業(yè)面臨著前所未有的挑戰(zhàn)。在如此嚴(yán)峻的形勢下，KK公司作為我國一家規(guī)模較大的工藝品蠟燭制造企業(yè)，，公司出現(xiàn)了客戶流失，出口業(yè)務(wù)收入減少，國際競爭力下降等一系列問題。究其原因，其中之一是由于出口業(yè)務(wù)流程中的內(nèi)部控制不到位，致使控制活動(dòng)失效，從而增加了KK公司出口業(yè)務(wù)的訂單成本，降低了公司的利潤收入。本文針對KK公司存在的問題，提出該公司應(yīng)“加強(qiáng)出口業(yè)務(wù)流程中各環(huán)節(jié)的內(nèi)部控制”這一解決方案，以期降低經(jīng)營風(fēng)險(xiǎn)，保證公司整體安穩(wěn)運(yùn)行，從而提高該公司在國際市場上的競爭能力。 本文首先以國內(nèi)外學(xué)者內(nèi)部控制的相關(guān)研究為支撐，通過對KK公司的實(shí)地調(diào)研，研究其出口業(yè)務(wù)流程中包括交易磋商環(huán)節(jié)、采購環(huán)節(jié)、貨物生產(chǎn)環(huán)節(jié)、倉儲環(huán)節(jié)、商檢報(bào)關(guān)環(huán)節(jié)和收款等六個(gè)環(huán)節(jié)的內(nèi)控現(xiàn)狀。然后把內(nèi)部控制五要素作為評價(jià)標(biāo)準(zhǔn)，對KK公司出口業(yè)務(wù)流程中各環(huán)節(jié)內(nèi)部控制的設(shè)計(jì)與執(zhí)行進(jìn)行評價(jià)，找出其存在的問題和對應(yīng)的風(fēng)險(xiǎn)。最后以完善KK公司出口業(yè)務(wù)流程的內(nèi)部控制為目的，根據(jù)完善目標(biāo)與原則，對KK公司上述出口業(yè)務(wù)流程中各環(huán)節(jié)的內(nèi)部控制提出完善建議。進(jìn)而提升公司整體實(shí)力、降低公司的經(jīng)營風(fēng)險(xiǎn)、保障公司持續(xù)健康發(fā)展，并為提升同行業(yè)公司的內(nèi)部控制能力提供理論基礎(chǔ)與指導(dǎo)。
[Abstract]:In recent years, the international handicraft candle market competition is fierce, our country handicraft candle exportation enterprise faces the unprecedented challenge. In such a severe situation, KK Company, as a large-scale handicraft candle manufacturing enterprise in China, has a series of problems, such as customer loss, export business revenue reduction, international competitiveness decline and so on. One of the reasons is that the internal control in the export business process is not in place, which results in the failure of the control activities, which increases the order cost of the export business of KK Company and reduces the profit income of the company. In view of the problems existing in KK Company, this paper puts forward that the company should "strengthen the internal control of each link in the export business process" in order to reduce the operating risk and ensure the whole company to run safely and stably. In order to improve the company's competitiveness in the international market. In this paper, based on the domestic and foreign scholars' internal control research as the support, through the field investigation of KK, the export business process includes transaction negotiation, procurement, goods production, warehousing. The current situation of internal control in six links, such as customs declaration and collection. Then taking the five elements of internal control as the evaluation standard, this paper evaluates the design and implementation of internal control in each link of export business process of KK Company, and finds out its existing problems and corresponding risks. Finally, in order to perfect the internal control of export business process of KK company, according to the consummation goal and principle, put forward the perfect suggestion to the internal control of each link in the export business process of KK company mentioned above. Then it can improve the overall strength of the company, reduce the company's operating risks, ensure the company's sustained and healthy development, and provide theoretical basis and guidance for enhancing the internal control ability of the same industry companies.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.72;F752.62
本文編號：2304373
[Abstract]:In recent years, the international handicraft candle market competition is fierce, our country handicraft candle exportation enterprise faces the unprecedented challenge. In such a severe situation, KK Company, as a large-scale handicraft candle manufacturing enterprise in China, has a series of problems, such as customer loss, export business revenue reduction, international competitiveness decline and so on. One of the reasons is that the internal control in the export business process is not in place, which results in the failure of the control activities, which increases the order cost of the export business of KK Company and reduces the profit income of the company. In view of the problems existing in KK Company, this paper puts forward that the company should "strengthen the internal control of each link in the export business process" in order to reduce the operating risk and ensure the whole company to run safely and stably. In order to improve the company's competitiveness in the international market. In this paper, based on the domestic and foreign scholars' internal control research as the support, through the field investigation of KK, the export business process includes transaction negotiation, procurement, goods production, warehousing. The current situation of internal control in six links, such as customs declaration and collection. Then taking the five elements of internal control as the evaluation standard, this paper evaluates the design and implementation of internal control in each link of export business process of KK Company, and finds out its existing problems and corresponding risks. Finally, in order to perfect the internal control of export business process of KK company, according to the consummation goal and principle, put forward the perfect suggestion to the internal control of each link in the export business process of KK company mentioned above. Then it can improve the overall strength of the company, reduce the company's operating risks, ensure the company's sustained and healthy development, and provide theoretical basis and guidance for enhancing the internal control ability of the same industry companies.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.72;F752.62
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 李榮梅;陳良民;劉爽;;我國企業(yè)內(nèi)部控制環(huán)境研究——基于調(diào)查問卷的分析[J];企業(yè)經(jīng)濟(jì);2014年03期
本文編號：2304373
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