Study On Internal Control Of Sales Of LD Petroleum And Chemical Company

Along with the rapid development of economic society,there is a silent and fierce competition among different enterprises.Enterprises expand sales markets and adjust product structure through a variety of ways,they take the increasing of their market share and the improving of profitability as the ultimate goal.However,in the process of continuous development,they also face with all kinds of problems.For example,the increasing sales expenses,sharp rise of accounts receivable,delay of the recovery cycle and so on.These problems not only seriously reduce the efficiency of the use of funds,they also affect cost effectiveness.If the receivable accounts cannot be recovered in time,they will eventually affect the operation of the enterprise capital chain.Therefore,enterprises must increase the internal control of sales business,prevent and avoid various risks,they can be in an invincible position in the fierce market competition.LD petrochemical company is a medium-sized private enterprise with the color of fa mily enterprise,who increases sales income through reforming technology,and devel oping new markets.At the same time,the existing problems of internal control of s ales business also increasingly highlight out.Through the way of theoretical and ana lysis,as well as the analysis of sales business control status,taking the five element s of internal control as the breakthrough point,this article summaries the existing pr oblems in the internal control of sales business in LD petrochemical company,mainl y including the lack of good internal environment of sales business,the unsound ris k assessment system,the existing problems of sales business control activities,the p oor access to information and communication channels,as well as the imperfect inte rnal supervision mechanism,And analyzes the causes of these problems from two as pects: internal factors and external factors.Through the analysis of these problems,this paper studied the optimized measures to the internal control of the enterprise sales business.The concrete measures are as follows: Improve the overall quality of the staffs,build the excellent enterprise culture and implement the individual family members avoidance system;set objectives of sales business internal control,reasonably identify,analyze and deal with risks of sales business;strictly separate incompatible positions,optimize sales contract management,Standardize the sales business delivery process and implement the new management model of receivable accounts;optimize internal information communication mechanism and establish unified information and communication channels;build an independent internal audit department,strengthen the consciousness of self assessment.The proposed measures,make LD petrochemical company optimized in the management of internal environment,risk assessment,control activities,information and communication and internal supervision.