| Summary: | 碩士 === 國立中山大學 === 資訊管理學系研究所 === 96 === Under the uncertain and fast-changing business environment with price hikes, growing expenses, shrinking margin benefits, and increasing risks, how to reduce various items of operating expenses and enhance operating efficiency has become the primary subject for modern enterprises. This paper conducted a research on 3C hypermarket with its commodity characteristics---high level of same configuration pattern and lots of alternative substitutes, as well as its sales characteristics--- more and more hypermarket with increasingly bigger dimension, low standards for retail store to access to market, and the popular on-line shopping, which resulted in furious competitions and reductions of profits. During the era of narrow margin of profits, expenses control is more important than ever.
Well commodity managements can enable us to know the inventory turnover rate, and to avoid loss from falling price, dull sale or commodity loss which could cause serious loss for the company, therefore we should establish an effective inventory system, and assist in internal control to reduce error and fraudulent practices, which will facilitate the rapid development of branches smoothly.
This paper took Company A as a typical case for studying 3C hypermarket, to conduct in-depth discussion on whether the brand new dynamic inventory system is more effective than ordinary inventory methods in managing inventory and meeting the requirement of internal control based on the consideration of cost and benefit. This research adopted the method of semi-structural in-depth interviews, to conduct analysis on the difference between the internal control as before and after the introduction, the impact of the introduction, and the reason and solution of the problems, etc, according to the framework containing five key factors of internal control in COSO report, such as control environment, risk appraisal, control activity, information and communication and monitoring as well as supervision.
The result of this research study indicated that after the case company introduced the dynamic inventory system, its operating expenses has been dramatically reduced, the number of abnormal adjustments of inventory has been decreased, while the efficiency of controlling and managing commodities has been enhanced. As for the internal control, it was shown that there were some items needed to be adjusted along with the changes in risks, including establishing the system of managing agent, implementing the mechanism of cross-managing confirmation, setting unified standard for commodity display and shelf exhibition, and putting the standard into effect, continuing serving the function of risk and error alert, putting relevant documents and files of operation and instruction in subject to centralized management, strengthen irregular field auditing and inventory test checking, reinforcing the chief manager checking and auditing system, ensuring staff to operate in conformity to procedure, enhancing the deploying of computer-assisted auditor and the knowledge related to computer-assisted auditing, etc.
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