随着百姓生活质量的上升，大众越来越重视乳制品的购买。作为世界第一人口大国，奶制品需求相当之大，发展空间巨大。我国乳制品行业经过了“三聚氰胺”事件以后，伴随着原材料采购价格上涨以及奶源供应短缺和安全质量的问题，企业间竞争变得更为激烈，近些年光明乳业因为经营失误和受伊利和蒙牛两大巨头的挤压，光明乳业产品占有率损失惨重。特别是内部控制上一系列不足的暴露，其中一个方面就是存货内部控制制度的缺陷。
本篇通过了解和掌握内部控制的概念基础，特别是存货内控的概念基础。对光明乳业的存货和存货内部控制制度现状采取全面严谨的研究方式，详细的研究了存货内部控制面对的问题，列出改善光明乳业存货内部控制的可行性完善方法。光明乳业面对有限的市场需求和残酷的竞争，应当采取新的思路和手段，在积极采取创新的市场战略的同时，也要采取有效的存货内部控制。
With the continuous development of China's economic level, people's living level increases, the public pay more and more attention to nutrition and health. As the world's most populous nation, demand for dairy products, huge space for development. China's dairy industry after the "melamine incident", along with raw material purchase prices and quality of the milk supply shortages and security problems, competition between enterprises become more intense, bright dairy in recent years because of business failures and squeezed by yili and mengniu giants, bright dairy market share losses. Especially in the internal control on the management of a series of problems exposed, one aspect is the problem of inventory internal control system.
This by understanding and mastering the related theories of internal control, especially the basic theory of inventory control. Of Bright Dairy inventory and stock on the status of internal control system, in-depth analysis, detailed and thorough research the inventory problems of internal control, is put forward to improve the feasibility of Bright Dairy inventory internal control solution.In the face of limited market demand and fierce competition, the bright dairy industry should adopt new ideas and methods, and take effective inventory internal control in the active and innovative market strategy.