Study On Internal Control Of The Business Of Selling Of SH Company

In the interlocking business links of the company,the sales link is a process that can ultimately transform commodities into circulating capital,and the timely recovery of payment for goods is the guarantee of cash flow,which determines whether the profit target of the enterprise can be achieved.At present,the traditional manufacturing industry is facing the pressure of reconstruction under the rapid development of Internet,big data and other technologies,and the business model and internal control also need to adjust accordingly to the new situation and new business forms.If the sales and collection of these important links out of control,there will be enterprise capital turnover is not smooth,facing operational risks,thus reducing the possibility of profitability.Based on SH company as the research object,with SH company sales and payment link as starting point,to SH company's overall situation and the company's business of selling of the current situation of internal control,according to the actual situation,company set up the evaluation index,establishing index system of the secondary,using the analytic hierarchy process and fuzzy comprehensive evaluation method,on the company's sales and credit business internal control evaluation and the evaluation results put forward the corresponding applicable relatively weak level improvement solutions.Through the study on the internal control of sales and collection of SH company,the following problems are found: lack of culture,unreasonable human resource system,imperfect risk identification mechanism,imperfect customer credit managementmechanism,ineffective implementation of return system,poor information communication,etc.Combined with SH sales internal control problems of the company and the actual operating conditions of themselves,put forward the corresponding control measures,the integration of corporate culture,to optimize human resources system,perfecting the risk identification and evaluation,set up independent credit management department,promote sales policy implementation effect,build the information sharing platform,perfect the internal supervision,etc.Countermeasures and Suggestions.It is expected that through the research on the internal control of the sales and collection cycle of the manufacturing industry,on the one hand,I can find the shortcomings of the comprehensive construction of the internal control system of the manufacturing industry,and on the other hand,I can provide some theoretical and practical guidance to companies with similar problems in the same industry.