Research On The Improvement On Internal Control System For Sales Business Of K Company

Since 2014,under the new economic normal,corporate performance has slowed down,and the internal control flaws that performance cover up have become more apparent.Although listed companies have increased their emphasis on internal audit,internal audit has also played a certain supervisory role,and the evaluation report on internal control has gradually improved and improved,but most of the companies are still weak in internal control and internal audit has not yet fully fulfilled in the context of oversight functions.In 2015,with the release of the civil explosion price and the blasting business regulations,the market structure and price system of the civil explosive industry have undergone major changes,and market has become more open and competition has become more intense.Sales business has always been the most important part of creating value for enterprises.Optimizing business processes and improving economic efficiency are necessary for enterprise development.Based on the background,this article takes K company as a research case.It is a large-scale listed company in the national explosion industry and has a relatively complete internal control system.Although it has established internal control in the relevant aspects of the sales business,there are still some internal control defects in system design and execution.This paper combines the internal control application guidelines of the sales business,the civil fire safety management regulations and the civil explosion industry sales license implementation method to build a civil control industry enterprise sales business internal control research framework.They are sales planning management,customer credit management,sales pricing management,sales contract management,billing and collection,shipping and transportation,accounting system control.Firstly,the status quo of each link of K company's sales business internal control is described.Then,it is found that the internal control of its sales business has imperfect sales plan management,lack of customer credit management,defective sales contract management,delivery and transportation.The implementation is weak,the billing and collection management is not strong,and the accounting system is not in control.Finally,the optimization plan is proposed for the analyzed problems,and the safeguard measures are proposed from three aspects: internal control environment,risk assessment and information and communication.