Research On Sales Internal Control Within Tobacco Commercial Enterprises

With the development of the times,the management idea of the enterprise also needs to improve continuously.In the modern enterprise management,the sales of the internal control system is essential,it is the core part of enterprise management,can effectively reduce the enterprise sales and payment collection caused by poor risk,so as to ensure the realization of the strategic goal of enterprise development.Under the background of economic globalization,to strengthen enterprise internal control for enterprises in the future into the global economic system has an important role and significance,the internal control system has become enterprises to guard against operational risks,improve the internal management level and enhance the market competitiveness of the main means.With the change of social demand,China's tobacco industry is facing new opportunities and challenges,the market environment is bound to become more diversified and complex,the risk of the old system will gradually highlight.China's tobacco industry is currently in the sales process of internal control,there is the problem of the many problems which are urgently to be solved or improved,mainly for: monopoly industries leads to the lack of cognition,internal check and balance mechanism is not perfect,management system there are loopholes in the.In order to achieve a more long-term development,China's tobacco enterprises need to further strengthen the internal control and construction of enterprises.Firstly,this paper briefly reviews the domestic and foreign internal control theory in different stages of development,and the tobacco industry internal control related research,and on the internal control theory and tobacco system of internal control features in-depth analysis.Then,it analyzes relevant internal control theories and the characteristics of internal control in tobacco industry.It also carries out detailed analysis of the problems,key controlling points and risks in the internal control within the sales section of Chizhou Tobacco Co.,Ltd.The study found that tobacco under monopoly situation,the enterprise internal control has many defects,such as channel high inventory costs,"two smoke" cost accounting is not fine,sales payment recovery adversely,delivery management omissions,lack of risk assessment and early warning mechanism,communication mechanism is not smooth,the supervision and management of material inventory is not standard etc.,is not conducive to the healthy development of the tobacco companies.In order to the healthy development of the industry,thecauses of internal control deficiencies analysis,combined with the actual management situation in Chizhou Tobacco Co.,Ltd,the concept of lean management is introduced in this paper,this article from the internal control environment,risk assessment,control activities,information and communication,internal oversight and links to sales of Chizhou Tobacco Co.,Ltd internal control system of five aspects are put forward about the construction of internal control environment,strengthen the sales activities of the risk assessment,key point control,information exchange platform,to improve and perfect the performance appraisal and evaluation mechanism etc.reasonable suggestions and specific measures for implementation,so as to strengthen our internal control of sales,has certain research value to the sustainable development of the core competitiveness of tobacco enterprises and strengthen the tobacco industry.