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

Environmental sanitation equipment is an indispensable infrastructure for the sustainable development of the national environmental sanitation industry.Since the 21 st century,the industry as a whole has entered a period of rapid development,and the prospects are very broad.Sales and collections are the key links for the profitability of environmental sanitation equipment companies.They are also high-risk links that must be focused on,which have a great impact on the survival and development of enterprises.Establishing and improving the internal control of the sales and collection business is essential for preventing business risks,protecting the integrity and integrity of corporate assets,and ensuring that enterprises operate in accordance with regulations.Based on the relevant internal control rules and the management theory,system theory and principal-agent theory,this paper analyzes the status quo and problems of Z company's internal control of sales and collection,and finds that there are improper customer development management and customer credit rating.The system is imperfect,the cross-regional sales business approval process is not strict,the collection management efficiency of accounts receivable is low,and the quality of after-sales service is not high.The reasons behind the flaws in internal control are the imperfect internal supervision mechanism,the high risk of environmental protection equipment industry,the lack of complete reliance on the original parent company and the weak sense of internal control.In view of the existing problems,it is proposed to establish a strict customer approval system;improve the bid management process;establish a comprehensive customer credit rating system;improve the customer credit management process;strictly control the cross-regional sales operation process;improve the accounts receivable collection management;Suggestions for after-sales return visit system and improvement of the quality of after-sales service personnel.Z Company is the leading enterprise in the sales of environmental sanitation equipment in China.This paper conducts a case study on the internal control of sales and collection of Z company,proposes optimization suggestions,and improves the internal control level of other enterprises in the environmental sanitation equipment industry and improves the internal control system.,content,has important theoretical and practical significance.