The Study On Internal Control Of Sales Management In The LD

By development of social economy,the competition between enterprises,moreand more companies by using sell on credit in order to expand market share,increasesales and to gain higher profits. however,sell on credit will also bring bigger risk tothe enterprise,if you can’t take the credit back to account on time,it brings more baddebts, influence enterprise working capital turnover and the normal production andoperation activities,declare bankruptcy will be caused by the impact of bad debts toenterprises lack the strength to roll over on the small firms which registration bycitizen has no much capital strength.Therefore how to manage the risk in themarketing,sets up the high consciousness of risk prevention,to evaluate enterprise byfacing various risks,and making effective action on precaution defence dissolve therisk,is the enterprise problems to be solved.LD companies facing the fierce market competition environment,the operatingrisk also arises in a growing share of the market share and making profit at the sametime.Unclear responsibility assignment,the sale price is not reasonable,the sales costmanagement out of control,accounts receivable is difficult to recover is the problemsfacing by the company. In this paper,starting from the actual situation of LD company,using the internal control is an important measure of risk control, strengthen theinternal control of LD company on sales,strengthen risk prevention ability in LDcompany in the market, improve the quality of accounts receivable at same time, moreefficient on capital turnover, to provided healthy developing environment for theenterprise.This paper is divided into five parts,the first part is introduction,mainlyintroduced the research background,research purpose and significance of this paper,research methods and content, expound the research method adopted, and follows theresearch train of thought and basic framework of this paper.The second partintroduces the internal control,sales business internal control,some basic concept andprinciple of system, internal control theory development and research work. The thirdpart mainly introduces the basic situation of LD,sales General situation and salesbusiness of internal control present situation and existing problems. The fourth part analysis of the LD company sales business of internal control find out where theproblem is,by using the related theory.The fifth part is aiming at to improve theexisting problem on sales business internal control of LD company from the controlenvironment,information and communication,control activities etc,put forwardsuggestions for improvement. Improve the company sales business internal control isthe key point.