Font Size: a A A

Study On The Anti-Rollover Model And Control Method Based On Torsionally Flexible Structure Of Tractor Semi-Trailer

Posted on:2020-11-13Degree:MasterType:Thesis
Country:ChinaCandidate:R R LiFull Text:PDF
GTID:2439330572984563Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous improvement of the living standards of Chinese residents,but also benefited from the demographic dividend and other favorable factors,the leisure food industry has developed rapidly in recent years.However,compared with developed countries,China's consumption of leisure food has great room for development,and the leisure food industry still has a large market to be developed.Due to the low entry threshold and fierce competition,China's leisure food industry has serious homogeneity of products and low gross interest rate.The internal control of sales and collection cycle of small and medium-sized food enterprises has become increasingly prominent.There are many problems,such as high expenditure on sales expenses and difficult management of accounts receivable,which lead to the decline of enterprise profitability.At the same time,the continuous development of e-commerce technology has greatly changed customers' buying habits,enterprises' sales channels.In order to expand sales,enterprises often use different channels for direct or indirect sales,forming distribution channels suitable for their own development.Because different distribution channels have different processes,the problems in sales and collection cycle are different,and the corresponding control measures and methods are different too.Discussing the internal control of sales and collection cycle from the perspective of distribution channels can provide more targeted control measures to help enterprises improve internal control.Traditional internal control of sales and collection cycle,starting from the sales business process,analyses the problems of credit management,contract management,customer management,receivables management and so on.This paper discusses the internal control of sales and collection cycle from the perspective of distribution channels,analyses the problems existing in each distribution channel,and puts forward control measures to help enterprises improve the internal control of sales and collection cycle.W company is a small and medium-sized private enterprise which produces beef products and bean products,and has five distribution channels online and offline.With the rapid expansion of enterprises and the development of industry,the internal control of W company's sales and collection links has become increasingly prominent.This paper is based on this background to start this research.Through sorting out the existing research on the internal control of sales and collection cycle,learning from its research ideas,conducting in-depth field research within enterprises,this paperexpounds the basic status of sales and internal control of W Company.Then it analyses the key problems of internal control of sales and receipts under different distribution channels of W company from five elements of internal control,and draws lessons from the internal control experience of similar enterprises,and puts forward pertinent suggestions and improvement measures according to the actual situation of W company.It has certain practical significance for improving the internal control of small and medium-sized leisure food enterprises,and provides new management ideas for the healthy development of small and medium-sized leisure food enterprises in China.
Keywords/Search Tags:distribution channel, sales and collection cycle, internal control
PDF Full Text Request
Related items