Case Study On Internal Control Of Sales Of EP Company

Only by improving the governance level of the corporation and the internal controlling of the company,which is the solution to the survival and development of enterprises since modern enterprises are facing complex business environment and fierce market competition.At present,the application of internal control of company at home and abroad,which is mainly guided by the "Internal Control-Integrated Framework"--the research on the internal controlling of sales is mainly conducted at the theoretical level released by the COSO Committee.It is necessary to study since sales is related to the survival and development of a company for the final realization of the profit a company.EP company is mainly studied in this paper,which is a leading enterprise in the production,manufacture and sales of PCB products in China.The manufacture and sale of PCB products and network broadband access services are main business.The sales of the EP company also makes itself unique due to the particularity of products.The article mainly studies the internal control of EP’s sales business through literature researching and fieldwork.It finds out the existing problems from the current situation analysis to put forward the specific solutions and suggestions for further improving the internal control of EP sales business and providing reference for other enterprises in the same industry by combining the relevant theoretical knowledge of internal control.The thesis introduces the background,significance,contents,methods,innovations and shortcomings of the researching at first in the introduction part.The theoretical basis of this article is determined by the review of literature review at home and abroad.Secondly,the thesis serves as the theoretical basis of the dissertation and grasping the foundation of writing in detail through the introduction of the concept of internal control of sales business,the objectives and methods of internal control of sales business and the specific introduction of key control processes.Thirdly,EP company is briefly introduced based on EP company itself to take internal control five elements as research frame and analyze the current situation of EP company’s internal control of the sales business and only to find that EP company’s internal control of sales business is overall effective,but there are still contradictions and problems in the internal control of the sales business between theory and practice in EP.And the contradictions and problems is caused by the weak internal control environment,the lack of specific risk assessment,the inadequate control activities,the imperfection of internal supervision and the poor information and communication.Then,the article starts from the five elements of the internal control of the internal control of the sales business of EP Company,analyzes it in a targeted manner,and puts forward specific suggestions through concrete analysis of specific problems.Summarizing in the paper and putting forward the prospect of the research on the internal control of the future sales business,which is at last.