Research On The Optimization Of Internal Control Of Sales And Receivables Of A Company

The outbreak of COVID-19 has changed the global economic situation,affecting the economies of all countries to varying degrees,and the world has entered a "post-EPIDEMIC era".Traditional offline retail has been severely affected by the slow growth of the domestic economy due to the impact of COVID-19.The publishing industry is one of the industries severely affected by the epidemic,especially the traditional offline publishing retail industry.At present,the global epidemic has not been eliminated,the domestic economic situation also has great uncertainty,many publishing enterprises began to explore a new way out,by exploring new retail,integrated publishing,publishing retail organization optimization and strengthening control measures to cope with the increasingly severe challenges.Sales and collection is the most important link in enterprise value realization,in the current situation,in the face of the changing way of sales with each passing day of sales channels,how to adjust and optimize the sales and payment of internal control,to sales and collection efficiency and the effect to make internal control more in line with the new development strategy and business model,for the enterprise is very important.This paper takes the internal control of sales and collection of A company,A large domestic publishing enterprise,as the research object.Literature research method and case analysis method are mainly used to conduct in-depth analysis of the internal control status quo of sales and collection of publishing company A.Combined with the changes of sales mode and sales channels of publishing industry in the post-epidemic era,external industry risks and internal risks of A are analyzed.Focus on the A enterprise sales and collection of internal control status of in-depth analysis and explore the cause of the problem.In the research process,ahp and fuzzy comprehensive evaluation are used to evaluate and analyze the current situation of internal control of sales and payment of enterprise A.The evaluation results are verified with the current problems of the enterprise.Finally,targeted suggestions are put forward for these problems.Through analysis,it is found that A company’s main problems in sales and collection are as follows: System behind the strategy and business model,the backward integration industry,risk assessment system is not comprehensive,not set risk response,frequent discounts and market activity process of internal control,lack of scientific,intensification of accounts receivable management control system,old credit control methods,the low degree of information technology,business and financial lack of visual communication goods sales analysis tools,industry integration Low efficiency,lack of internal audit supervision of sales and collection.This paper gives specific suggestions for these problems,such as: Departments formulate standard operating procedure,perfecting the financial BP and responsibilities,and improve the risk management system and risk response,improve credit analysis models and methods,establish a dynamic scientific credit mechanism,standardize the market activities,and sales discount approval process,push the accounts receivable management digitalization and visualization,outsourcing SAP data system,and to promote Power BI visualization tools,the establishment of continuous supervision mechanism and other improvement suggestions.Safeguard measures are added under specific optimization measures to ensure the feasibility of the proposal.This study has reference significance for the internal control of sales and collection of publishing company A,and can also provide reference for other enterprises.