The Research On Internal Control Of Sales And Collection In The GN Company

With the development and progress of society,domestic and foreign scholars on the theory of internal control is very much,more and more enterprises pay attention to internal control.Along with our country the development of economic globalization,China's economy is becoming more and more international,which produced a variety of problems,but in essence,is mainly caused by the lack of internal control,the Chinese enterprises have gradually realized the internal control and enterprise development are closely related,therefore,how to establish the internal enterprise control system in accordance with the actual situation of the enterprise become China business concern.Enterprise can achieve continuous depend mainly on sales operations,the sales and collection links become an important part of the internal control system of the enterprise.It is regarded as an important indicator to judge the operation performance of the company,to improve the sales link control to strengthen enterprise internal control internal control level is very important.The sales business characteristics of listed companies have trading complex degree is high,wide involving stakeholders,such as to make the company can effectively cope with sales business risks,improve the company risk control level;For better realize the long-term development strategy,the company achieved sales of business process management,as a listed company is very necessary to optimize the sales business of internal control system.In this paper,GN Co.,Ltd.(hereinafter referred to as "GN")as a research object,GN is the Corps agricultural industrialization business outstanding enterprises.After so many years of development,GN has been the first fruit and vegetable industry to the main business of a single company to develop into a fruit and vegetable,sugar and related agricultural products sales and marketing of agricultural systems to local endemic mineral resources and hydropower resources development supplement Large enterprise group.Has been the first in the field of fruit sales,GN company is trying to expand market share and actively develop new technologies,has a very strong sense of competition.Fruit sales is GN's biggest source of interest,is the basis for the benefit of the whole company,if there is a problem in the sales and collection process,so the GN company will have a big impact,so it is necessary for sales and collection of internal control report to and enhance its competitive advantage in the industry.This paper mainly through the use of internal control theory,combined with GN sales and collection of the status quo analysis,to internal control of the five elements as a starting point to discuss,by the GN company in the sales and collection cycle internal control problems,Put forward practical and feasible solutions to practical problems and countermeasures,and hope that these recommendations on the future development of GN companies can play a positive role.The research of this paper has a positive effect on the improvement of internal management of GN,the prevention of risk and the control of business risks.It also helps the improvement of the enterprise's economic efficiency,the improvement of the organizational structure of the company,and even the long-term sustainable development of the enterprise.Positive meaning.Through the study of GN,it provides a way to optimize the internal control for other domestic enterprises.