Analysis and Improvement of YH Supermarket Inventory Internal Control Problems

Abstract

For the retail industry, inventory serves as the foundation of business survival. The management and internal control of inventory directly impact the daily operations of supermarkets. Taking YH Supermarket as a case study, this research identifies three primary issues in its current inventory control system: delayed information transmission, flawed inventory counting procedures, and irrational procurement quantities. These problems stem from inadequate inventory information sharing mechanisms, incomplete inventory management systems, and insufficient control over material procurement budgets. Based on these findings, the study proposes measures including improving information sharing mechanisms, refining inventory management systems, strengthening budgetary control for material procurement, enhancing digitalization capabilities, and optimizing supervision and management effectiveness.