摘要:存货的内部控制在企业的经营过程中十分重要,直接影响企业的盈利能力和资金的使用率,因此本文从SL超市的存货订货、验收、仓储等环节着手,分析其存货内部控制存在的问题,并提出了相关的优化建议,为其他超市的内部控制建设提供一定的借鉴。
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