The Improvement Research On Internal Control Of Sales And Collection Cycle In A Pharmaceutical Company

as an important part of the nalional economy,The pharmaceutical industry is undoubtedly a special subject in the market economy,which has strong technical barriers and is closely related to people's health.In addition,the wide variety of diseases determines that the pharmaceutical industry will have more kinds of drugs than other industries,but its marketing channels are unique,generally for a variety of public,private hospitals or pharmacies.Sales and collection business is a circular business of enterprise management and development,is an important link in the integration of enterprise value chain,and plays a vital role in the sustainable operation of enterprises.Therefore,the establishment of internal control system of sales receipts in accordance with its own characteristics can effectively guarantee the realization of sales income,standardize sales behavior and prevent the risk of sales receipts.A pharmaceutical company is a listed company established before the 21st century.After years of development,company A trademark has become a well-known trademark in China and enjosys a good reputation at home and abroad.As the scale of the company grows gradually and the market share increases gradually,the internal control system of the company does not adapt to its development,which is embodied in the existence of a series of system loopholes in the links of sales and collection.On the basis of reading relevant documents and combining the relevant theory of internal control of sales receipts,this paper analyzes the process of medical sales receipts step by step,first introduces the internal control flow of A company's sales collection cycle,and analyzes the internal control flow of A company's sales receipts cycle.Find the defects in the control flow.Yes After the use of observation,inspection,inquiry method,company A in the sales collection internal control process to understand the implementation,through the analysis of the results of the questionnaire,and check the relevant documents,Summarize the problems existing in the execution of internal control in company A's sales collection cycle.Finally,combined with the internal control objectives of sales receipts in the industry guide,the sales plan,customer credit management,sales contract control,accounts receivable management in the internal control process of sales collection cycle in Company A,Sales assessment and other aspects of improvement design.In order to make the improved process run better,training of basic level staff,risk awareness of management,information gap Efficiency,internal supervision put forward salfeguards.