Research On The Evaluation Of Effectiveness And Improvement Of Z Travel Agency's Internal Control In Sales Business

Internal control plays a key role in the enterprise management system.It is a management mechanism and system established to improve the efficiency of enterprises,reduce the cost of principal-agent,eliminate waste,fraud and abuse of authority.Effective internal control is modern.Enterprises to prevent financial fraud,improve management,to achieve good development and other aspects of the important protection.Z travel agents face the new entrants to the tourism industry threat and low-cost competition and other market conditions,the tourism product sales business is facing increasing pressure on the travel agency sales business internal control effectiveness of the increasingly high demand.Therefore,the purpose of this paper is to evaluate the effectiveness of the internal control of Z travel agency sales,find out the shortcomings of the internal control of sales,and put forward suggestions to optimize and improve the sustainable and healthy development of Z travel agency sales business.First of all,this paper introduces the research background and significance,as well as the internal control of domestic and foreign research status,and pointed out the content and methods of this paper.Secondly,it introduces the theory of internal control,including the basic theory of internal control and the internal control evaluation method used in this paper,namely the concept of fuzzy comprehensive evaluation method and its feasibility in the internal control evaluation.Based on the above theoretical basis,this paper designs the index system of the internal control effectiveness evaluation of the sales business with the actual situation of the internal control design and operation of Z travel agency sales business.Through the analytic hierarchy process,the weight of each index in the evaluation system is determined,and the comprehensive evaluation result of the internal control of Z travel agency sales business is obtained by fuzzy comprehensive evaluation method.Then,according to the analysis results,the author points out the problems existing in the internal control of Z travel agency sales business.Finally,according to the actual situation of Z travel agency,the author puts forward some suggestions on how to improve the human resources policy,set up the professional credit management system and standardize the sales business Link control system,strengthen the sales business information communication between departments to strengthen the internal supervision of sales operations.