The Research On The Optimization About The Internal Control System Of Sales Of HY Co.,Ltd

The small and medium-sized private enterprises are faced with new challenge of upgrading,and it is one kind of key issues about doing self governance work further to do the internal control of sales and receivables really true and wel l.HY Company is a private medium-sized enterprise mainly engaged in producing mine ventilating fan for over 30 years.In recent years,HY Company is confronted with a powerful pressure of cost saving,breaking out of the encirclement.It is the important method to improve the company's compressive capacity and competitiveness and the key factors of achieving sustainable development that the internal control of sales and receivables is really done truly and well.In the thesis,Chapter 1 sums up the academic trends about the internal control of sales and receivables,and considers that it has certain theory value and application value to do sample analysis with a small and medium-sized private enterprise and to research the internal control of sales and receivables.Chapter 2 introduces some important support theories,that is,principal agent theory,venture management theory,strategic management theory and activity chain theory.According to these theories,we should appreciate the internal control of s ales and receivables in its totality,from the perspective of motivation and restriction,to emphases on cost savings.Chapter 3 introduces HY Company's organizational structure and main system,analyzes the inadequacy in the field of sales and receivables,which illustrate HY Company have some foundation and space to optimize the internal control of sales and receivables.Chapter 4 point outs at last that to optimize the internal control of sales and receivables in HY Company need the subject of responsibility with audit committee as a represent,and all staff should take part in the work.To optimize the internal control of sales and receivables must abide by the state laws and HY Company 's realities,must insist on balance between cost and benefit,must emphases on restriction and coordination.At the same time,The goals of optimizing the internal control of sales and receivables of HY Company are to expand market share with steady progress and to enhance the efficiency of fund use.The article put forward the way of thinking about how to design the optimization scheme of the internal control of sales and receivables in HY Company.As to concrete measure to optimizing this work,in the part of sale,we should add important sectors and perfect organization structure,conscientiously separate incompatible duties,correct the deviation when systems are carried out;in the part of receivable,we should efficiently solve the legacy issues,improve every system design,practically facilitate the support and cooperation from other departments.In order to make these optimization step effective,we must have full protection in some respects,that is corporate culture,human resources,information handing,customer relationship,and so on.The innovative points in the thesis mainly involve three fields,that is,the article pays close attention to the internal control of sales and receivables of small and medium-sized private enterprise that is not researched fully in academia;and the article has strong sense of question,which put out concrete reform and optimization scheme aimed at main problems in sales and receivables;at last,the optimization scheme will promote the work of internal control of sales and receivables of other relevant enterprises.