| In the era of economic globalization,enterprises are facing increasing uncertain risks.Good and effective internal control can promote enterprises to improve risk management ability and reduce losses.At the same time,the effective implementation of internal control can provide reasonable guarantee for enterprise operation,help enterprises improve management efficiency and achieve strategic objectives.Among them,sales and collection business is an important link in the operation and development of enterprises.While bringing economic profits to enterprises,there are also many risks.In order to prevent risks in business activities,enterprises should pay attention to the internal control of sales and collection business and formulate an internal control system of sales and collection business in line with the actual situation of enterprises,so as to ensure the legitimacy and compliance of business behavior,achieve the company’s sales target.Under the background of increasingly strict medical reform policy and drug quality supervision,the paper selects H company as the research object,introduces the internal control of sales and collection business of H company,selects case analysis,literature research and research methods,summarizes its existing defects,and gives operable countermeasures,so as to provide reference for optimizing the internal control of sales and collection business of H company.Firstly,after combing the references of domestic and foreign scholars on internal control research,this paper determines the research contents and methods of the paper,then expounds the theoretical basis and policy basis,then introduces the sales and collection business process and the implementation status of internal control of H company,and further finds the deficiencies of the company in relevant internal control through exchanges and interviews with internal personnel of the company,It mainly includes: unreasonable sales performance appraisal system,imperfect customer credit management,ineffective collection of accounts receivable,lax control of sales return,etc.,and analyzes the causes of the problems;Finally,aiming at the problems,this paper puts forward some optimization suggestions,such as improving enterprise human resources policy,optimizing customer credit management,strengthening accounts receivable collection management,tightening sales return system,strengthening internal communication and strengthening internal audit supervision.The research of this paper not only helps to enrich the case study results of internal control,but also provides a reference for other pharmaceutical sales enterprises to optimize internal control. |
