Study On The Problems Of The Internal Control Of The Sales And Receivables Gaga Food Company

The global economy is running low,the process of enterprise development risks,the reduction of the proportion of corporate income,increase the proportion of credit,payment process is slow and so has become increasingly prominent,the enterprise sales and collection of internal control is the key link of enterprise operation and management,is an important measure of internal governance,prevent operation risk,improve the competitiveness of enterprises is to strengthen the industry.The enterprises improve the sales process,the main way to improve the enterprise payment rate.In order to further ensure the smooth operation and development of enterprises,and solve risks encountered in the development of enterprises,how to do well in the establishment and improvement of internal control of sales and receivables is particularly important.Jiajia food company is a seasoning enterprise with soy sauce and edible vegetable oil as the main product.In the domestic condiment industry,Jiajia food company has developed rapidly and has strong competitiveness in the market.It is a competitive,developing and potential company.However,there are still some problems arising from the internal control of sales and collection during the development of Jiajia food company.Therefore,it is imperative to establish and improve the internal control of sales and receivables,which is of great significance for the development of Jiajia food company.Based on the company's many deep-seated Jiajia food research,carries out analysis from the sales and receivables in the business process link,all kinds of problems in various aspects,such as the scope of customer credit management is not strict,the sales plan target is not accurate,the customer delivery review standards are not unified,promotions policy implementation is not reasonable,the contract management process the control is not in place,management is not standardized,logistics efficiency is not high enough,the collection of overdue accounts receivables system extension approval authority is not clear,the customer service level of high-end,sales return system implementation is not in place,the risk assessment process is not perfect,the information feedback mechanism is not comprehensive,audit and supervision methods are not advanced,supervision and evaluation is not wide enough.Combined with the actual development of company and the whole industry,the enterprise internal control system construction norms For reference,starting from the sales plan management,customer development and management,credit sales channels and marketing links,management,sales contract,delivery link collection link,customer service link and accounting system control environment eight aspects,put forward thecorresponding optimization solution.The specific standard in the traditional food industry,according to the actual situation of the Jiajia food company,company specific sales and receivables and the internal control theory,in order to find out the problems of internal control and optimization program to control the current situation of internal control of the business to analyze the sales and collection elements into sales and receivables.And this paper aims to improve the effectiveness of internal control operation of Jiajia food company.The research content has a good industry orientation,and can play a reference management role for the internal control management of other companies in the industry.