With the improvement of people's quality of life, people pay more and more attention to the purchase of dairy products. As the most populous country in the world, the demand for dairy products is considerable and there is huge room for development. After the "melamine" incident in china dairy, the competition among enterprises became more intense with the rising purchase price of raw materials, the shortage of milk supply and the emergence of safety and quality problems. In recent years, Bright Dairy has been squeezed by Yili and Mengniu because of business mistakes, and its product share has suffered heavy losses. In particular, a series of defects of internal control are exposed, one of which is the defect of inventory internal control system.

With the improvement of people's quality of life, people pay more and more attention to the purchase of dairy products. As the most populous country in the world, the demand for dairy products has huge room for development. After the "melamine" incident in China dairy industry, with the shortage of raw materials, milk supply and quality and safety problems, the competition among enterprises has become more intense. In recent years, Bright Dairy has suffered a loss in product share due to the closure of enterprises and the squeeze of Yili and Mengniu giants. In particular, a series of exposures on the lack of internal control, on the one hand, is the defect of inventory internal control system.

By understanding and mastering the conceptual basis of internal control, especially the conceptual basis of inventory internal control. In this paper, the inventory status and inventory internal control system of Bright Dairy are studied by comprehensive and rigorous research methods, and the problems faced by inventory internal control are studied in detail, and the feasible methods to improve inventory internal control of Bright Dairy are listed. Faced with limited market demand and brutal competition, Bright Dairy should adopt new ideas and means, actively adopt innovative market strategies, and at the same time, take effective internal inventory control.

This is achieved by understanding and mastering the concept of internal control, especially the concept of inventory control. Aiming at the present situation of inventory and inventory internal control system in Bright Dairy, this paper adopts a rigorous and comprehensive research method, studies the internal control problems of inventory in detail, and lists the feasibility of improving the internal control methods of inventory in Bright Dairy. Facing the limited market and fierce competition, Bright Dairy should adopt new ideas and methods, adopt active and innovative marketing strategies, and at the same time, take effective internal control over inventory.