A Case Study Of Internal Control In Sales And Collection Of Company D

With the rapid development of China’s economy in the 21 st century,the capital market among domestic enterprises has also undergone tremendous changes.Enterprises need to continuously expand their sales business to ensure the smooth completion of their sales targets.The content of the internal control system in the sales and collection links is explained in detail.Enterprises not only need to improve product competitiveness from product quality,cost control,etc.,but also need to attract more customers from marketing strategies.Enterprises will use the form of credit sales to help enterprises rapidly increase sales,but the accompanying will also Increase the probability of bad debts of enterprises,so enterprises need to pay attention to collection while paying attention to the sales business.According to the business cycle of sales and collection,the thesis summarizes the defects existing in the internal control of the current media enterprises,and proposes corresponding solutions.Starting from the business process,internal control system,key control points,supervision and evaluation of the selected target company’s sales and collection links,the internal control system of this business link is described in detail.The thesis is divided into five parts.The first part is the introduction,which outlines the background and significance of internal control research.Secondly,it collects and consults a large number of literatures on the theoretical research of internal control in sales and collections.The method adopted;the second part,firstly expounds the internal control theory,and then clarifies the internal control objectives and the internal control design of this business link in turn;the third part,the thesis takes D company as an example to discuss the internal control problem of the enterprise sales business: firstly an overview The basic situation of D company is then explained in detail,and the design and implementation of D company’s sales and collection links,as well as the self-evaluation of the current internal control system in the sales and collection links,and points out the effectiveness and stillness of this link after improvement.Existing problems;the fourth part,the thesis puts forward relevant optimization plans for the internal control of D company’s sales and collection links;the fifth part is the summary and prospect,making a summary based on the previous article,and explaining the shortcomings of the thesis.