The Optimize On Internal Control Of Sales And Collection Of AB Cement Co

With the development of market economy and sociainternal control.Strengthening the internal supervision and control of enterprises are important guarantee for the healthy development of enterprises.Sales and collection of internal control is one of the core aspects to improving the level of profitability,expanding market share,ensuring the cash flow is normal and improving their own competitiveness competition.It is an important means of enterprise management sales activities,but also an important part of enterprises to internal governance and maintain the competitiveness of the industry.More and more companies are beginning to realize the importance of control of sales and collection.In this paper,AB cement company as the research object.This company is a large stateowned enterprise.In the field of cement production and sales in Xinjiang,AB cement company market share is high,with a strong competitive edge.However as is well known,Cement industry is a typically resource-based and energy-inefficient industry that has regional restriction as well.As increasing industry competition enhances he survival difficulty of cement corporations,an effective marketing approach is undoubtedly the lifeline of the company and source of profit to survive.As meanwhile,there is an urgent problem for cement enterprises as well which is how to enhance the internal control of the sales and receivables cycle.On the basis of the basic principle of internal control of sales and collection cycle,the article follows the principle of internal control system design,according to the actual situation of AB cement company.The most important points of this research are the Business Architecture,salesman management,customer management,accounts receivable management,and finds inside sales and receivables cycle control system defects and propose workable solutions measures.The research of this paper consummates the internal control of the sales and collection of the company.At the same time,it can effectively prevent the company’s business risk and improve the economic efficiency of the company,which is beneficial to the sustainable development of the company.In addition,to improving the other companies in the same industry to also has a reference and guidance.