The Study On X Biotechnology Company Sales And Collection Internal Control Improvement

Recent years have witnessed the development of people’s living standard, and more attention have been paid to food safety. As an important part of People’s Daily diet of poultry, livestock and other meat products’ safety is closely related to people’s health, as to birds and beasts’ health are largely affected by biological medicine, there is no doubt that the biological pharmaceutical industry is increasingly playing its important role. The intensifying competition of recent biological pharmaceutical industry leads to blind expansion in order to maintain its market share, increase sales, at a result, they expand credit limit and increase the risk of debt expense. But it’s not conducive to the sustainable development of the enterprise. Only cash flow comes from business activities is healthy cash flow, the enterprise can’t live without it. If an enterprise doesn’t collect its debt timely as a guarantee of funds, it’s meaningless to talk high sales performance no matter how high is it. Sales and collection internal control, which is the core of the enterprise, should be paid more attention to by enterprises.X company is a small and medium-sized private enterprise, whose main production is livestock medicine. In the process of its development, sale and collection internal control problems are increasing, this paper depended on the background. On the study of the problem, this paper firstly drew lessons from the research results both at home and abroad and expounded the theoretical basis of internal control, secondly deep into the enterprise interior to describe the current situation. According to the order of internal control environment, risk assessment, control activities, information and communication, the internal supervision, this paper was based on the five elements of internal control as the train of thought, and put forward the problems existing in the company in sales and collection link, and analyzed the reason. At last, this paper put forward the improvement measures by the form of flow chart.This paper is aiming to improve the system of internal control, strengthening supervision and solving the problems existing in the X company in the link, so as to improve the collection efficiency of the enterprise, and change the blind expand market pattern, realize the fast flow and enhance the effect of enterprise competitiveness, make certain reference significance on the industry.