導入銷貨與進貨循環內部控制之探究-以P公司為例

Abstract

內部控制是一種管理過程，旨在通過合理且系統化的方法，確保資訊的可靠性和完整性，提升營運的效果和效率，並遵循法令和規章。因此，設計完善的內部控制制度是實現企業營運目標和永續發展的關鍵因素。本研究旨在深入探討企業在組織架構調整後，如何在新的組織架構調整合併後公司之進銷存內部控制使其完善。在銷貨及收款循環部分，本研究發現(1)個案公司需進行差異分析及制定追蹤考核機制。(2)個案公司應在ERP內新建客戶資料，向銀行申請虛擬帳號，以利客戶匯款。(3)業務職務應明確劃分。(4)需增設出貨前品管人員。在進貨及付款循環部分，本研究發現(1)個案公司需協助銷售單位預估銷售。(2)評選優質供應商。(3)個案公司需導入請購作業流程。(4)對存貨進行投保。

Internal control is a management process designed to ensure the reliability and integrity of information, enhance operational efficiency and effectiveness, and ensure compliance with relevant laws and regulations through a systematic and reasonable approach. A well-structured internal control system is crucial for achieving corporate objectives and ensuring long-term sustainable development. This study explores how to adapt the internal control processes related to purchasing, sales, and inventory management in a merged company’s new organizational structure following a corporate reorganization.In the sales and collection cycle, this study finds that (1) The case company needs to conduct gap analysis and develop a tracking and assessment mechanism. (2) The case company should create new customer information in ERP and apply for a virtual account number from the bank to facilitate customer remittances. (3) Business positions should be divided. (4) It is necessary to add quality control personnel before shipment. In the purchase and payment cycle, this study finds that (1) The case companies need to assist the sales units in estimating sales. (2) Select high-quality suppliers. (3) The case company needs to introduce a purchase request process. (4) Insure the inventory.