Research On The Improvement Of Internal Control System Of Sales And Collection Of TD Elevator Company

In recent years,market competition has become increasingly fierce,and internal control is an important means of enterprise management,which can effectively enhance the market competitiveness and operational efficiency of enterprises.The sales and collection business is a high-risk business activity in which elevator sales and installation companies realize profits.In order to seek development,such enterprises must improve the internal control of sales and collections to improve their risk prevention capabilities and improve the efficiency of business management.This paper is guided by cybernetics,system theory,risk management theory,and based on the internal control norms of enterprises,analyzes the objectives,principles and key points of internal control of sales and collections.Combined with the particularity of the internal control of elevator sales and installation,starting from the key business process links with high risk,the paper analyzes the internal control of sales and collection of TD Elevator Company,and finds that it has the following problems,customer credit and contract management is not perfect,engineering project supervision is difficult,maintenance service quality is not properly managed,and receivables management is not good.TD Elevator Company shall take effective measures to improve customer credit and contract management,increase credit management procedures,formulate sales credit policies,strengthen contract management control;improve project management procedures and improve the rules and regulations for installation staff;and strengthen the quality management of maintenance services,improve the quality assurance service evaluation system,establish a performance appraisal mechanism for maintenance service;improve the sales repayment management process,establish an account receivable collection system,and formulate a repayment responsibility system.Finally,through strengthening the risk management concept,strengthening corporate information and communication management,and improving internal control and supervision mechanisms,ensure the effective implementation of internal control of sales and collections.This paper conducts a case study on the internal control of sales and collection of TD Elevator Company,by improving the internal control of the key links of the sales and collection business,improves the internal control level of the case enterprise,andprovides reference for the establishment of sound internal control for the elevator sales and installation industry.It has important theoretical and practical significance for improving the internal control level of small and medium-sized construction enterprises and improving the institutional framework and content of China's small enterprise internal control norms.