A research on internal control of procurement management in coal enterprises from the perspective of supply chain
SHEN Xiao
Abstract：Amid the grand objective of"carbon neutrality and carbon peak"coal enterprises are compelled to strive for cost reduction and efficiency enhancement,optimize the internal management system,and enhance production and operating profits,thereby facilitating the stable and healthy transformation of enterprises under the new circumstances.Material procurement and supply chain management constitute the critical links in the production and operation of coal enterprises and are also the effective measures for reducing production costs,increasing profits and enhancing the competitiveness of enterprises.Based on the current situation of procurement management in coal enterprises,this paper examines numerous problems existing in the procurement process of coal enterprises and,grounded on the theory of supply chain management,offers several suggestions for the development of internal control of procurement management in coal enterprises,so as to provide a reference for the procurement personnel and management departments of coal enterprises.
Keywords：supply chainprocurement managementinternal controlcoal enterpriseevaluation methodoptmization strategy
Publication Date：2024-06-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 110-113 )