齐亿化工公司采购成本预控审计研究分析 财务会计学专业

齐亿化工公司采购成本预控审计研究摘要：本文主要研究齐亿化工公司采购成本预控审计问题。第一章绪论，阐明研究目的与意义、国内外相关研究现状文献综述及研究内容和方法。第二章简述齐亿化工公司采购成本现状及问题，一是采购价格偏高；二是运输成本偏高；三是供应商管理混乱；四是采购质量偏低。第三章分析齐亿化工公司采购成本过高的原因，一是采购人员有舞弊行为；二是运输成本采取随运随议的方式，三是对供应商选择没有严格要求；四是事后验收造成质量不达标。第四章探讨运用预控审计的方法解决齐亿化工公司采购成本高的问题，包括解决问题的基本思路和预控审计的实施步骤，以齐亿化工公司为例进行说明。第五章是结论。关键词：齐亿化工公司；预控审计；采购成本；采购质量 Research on Pre-control Audit of Purchasing Cost in Qiyi Chemical Company Abstract: The essay mainly studies the problems on purchase cost pre-control and audit of Qiyi Chemical Company. Chapter 1 is introduction. It is discusses the aim and significance of this research, literature review of related research status of domestically and abroad as well as the research contents and methods. Chapter 2 briefly talks about the current situation and problems about purchase cost of Qiyi Chemical Company. One is the high purchasing cost. Another is the high transportation costs. The last one is a unreasonable amount of purchases. Chapter 3 analyses the causes of high purchase cost. First is a purchasing personnel trick. Second is taking over shipped along with the way of transportation cost. Third is not strict require to supplier selection. Four is caused after the acceptance of the quality is not up to standard. Chapter 4 discusses to solve the high purchase cost problems of Qiyi Chemical Company by applying the methods of pre-control and audit. It is including the steps of implementing pre-control audit and the basic ideas of how to solve the problems, explaining ...