The Study On Shen Zhen ZC Company Internal Controls Of Sales

From 2011 to 2014,with the explosive growth of the mobile intelligent terminal industry,the mobile intelligent terminal accessories industry also ushered in the golden period of development.Since 2015,the global smartphone shipments have slowed down significantly,tablet PC shipments have been declining,and the mobile smart terminal industry has entered a period of adjustment.With the adjustment of the mobile smart terminal industry,the development of the mobile smart terminal accessories industry has also been restricted.Mobile intelligent terminal accessories industry form the time late,the current industry to engage in ODM/OEM and brand operation of small and medium-sized private enterprises,the current industry enterprise sales business internal control present situation of internal control on sales business value,sales business internal control primitive,not enough to establish comprehensive sales business internal control system.In the face of the adjustment of the mobile intelligent terminal industry,it is of practical significance for the mobile intelligent terminal parts enterprise with fierce competition to study the internal control of its sales business,propose corresponding improvement measures,and deal with the challenges brought by the adjustment period of the mobile intelligent terminal industry.Foreign researches on the theory of internal control are relatively early,and a relatively perfect internal control framework has been formed.The internal control integration framework issued by the COSO commission of the United States in 1992 has become an effective tool to analyze the internal control of enterprises,which has been widely used in the world.In 2008,China's ministry of finance and other five ministries jointly issued the "basic norms for enterprise internal control",followed by the "guidelines for evaluation of enterprise internal control" and "guidelines for application of enterprise internal control",marking the formal establishment of the internal control standard system suitable for China's national conditions.When domestic enterprises implement internal control,they can not only use the international authoritative internal control integration framework as an effective tool,but also have the guidance of China's own internal control norms.As a small and medium-sized mobile intelligent terminal accessories enterprise with brand operation as the core,ShenZhen ZC company's sales mode is representative in the industry.From ShenZhen ZC company sales business internal control according to the reality of,with reference to the COSO internal control integrated framework,enterprise internal control basic standard and the content of the guide,follow the principle of combining theory with practice,based on the COSO internal control integrated framework is constructed of ZC company sales business internal control evaluation system,introducing the analytic hierarchy process(AHP),determine the weight vector of comparing two indicators,using the fuzzy comprehensive evaluation method to ZC company sales business internal control evaluation.Based on the results of internal control evaluation of sales business,the problem analysis was conducted for the indicators with low scores,and targeted optimization Suggestions were proposed on the basis of the problem analysis.In terms of controlling the environment.At present,the board of directors is not sound and human resource policy is not in place.It is suggested to improve the governance of the board of directors and strengthen the construction of human resources.In terms of risk assessment.At present,the company lacks risk identification mechanism and risk analysis.The risk identification mechanism should be improved and the risk analysis should be emphasized.In terms of controlling activities.At present,the company is short of sales plan,customer credit management is not strict,customer contract management is not in place,and performance appraisal is not fair.It is suggested to pay more attention to the sales plan,strengthen the management of accounts receivable,strengthen the management of customer contracts,and pay more attention to the fairness of incentive assessment.Information and communication.At present,the company has problems of incomplete information acquisition and poor communication mechanism.It is suggested to expand the channels of information acquisition and improve the communication mechanism of the company.In terms of monitoring activities.At present,the company is short of internal audit and does not pay much attention to external auditors' Suggestions on internal control.It is suggested to attach importance to the internal audit work,the improvement Suggestions of external auditors on internal control,and improve the reporting mechanism of internal control defects.Based on the COSO internal control integration framework theory,this paper analyzes the problems of internal control in the sales business of ShenZhen ZC company and puts forward optimization Suggestions through establishing the internal control evaluation system of ZC company's sales business.The research significance of this paper is as follows: firstly,given that the risk point of sales business has a certain universality in the industry of mobile intelligent terminal parts,the research in this paper has a certain reference significance for other enterprises in the industry of mobile intelligent terminal parts,especially for the internal control of enterprise sales business which is also centered on brand operation.Secondly,it provides reference for mobile intelligent terminal parts enterprises to use fuzzy comprehensive evaluation method to carry out internal control evaluation of sales business based on the internal control integration framework.Finally,it is helpful for mobile intelligent terminal parts enterprises to improve their management level and cope with the challenges brought by the industry adjustment of mobile intelligent terminal.