Diagnosis Report On The Sales And Receipt Circulation Internal Control Of A Firm

Along with the updating from feature phones into smart phones,popularization of 4G networks and the down-regulation of mobile charges,industries which rely on mobile internet get in a fast track.Responding the call,mobile internet advertising enterprises were born and mobile internet advertising transaction platforms are established based on the mobile internet terminals.The mobile internet advertising enterprises are distinguished from the traditional advertising enterprises in the diversity and complexity.Since the consumer demand in internet advertising industries converts rapidly,and the innovation points for the profit patterns are multiple,the mobile internet industries have relatively severe risks because of uncertainty of the retrieval of the payments,which poses a challenge to the sales and receipt circulation of the inner control of the newly emerging mobile internet advertising enterprises.A firm stands ahead among the mobile internet advertising industry,and thus has typicality of all cases.This paper selects A firm as the diagnosis target.On the basis of systematic combing and analysis towards the references both domestically and abroad,and in accordance with the relevant theories between sales and receipt circulation of the inner control,and in view of the status quo of A firm,this paper reasonably constructs the diagnosis model by synthetically utilizing questionnaire survey,statistical analysis method and also by comparing with the benchmarking enterprises' effective procedures.This paper diagnosed and analyzed the problems of the sales and receipt circulation internal control system of A firm and thus provides the optimization advice.The advice in this paper guarantees a benign development of A firm,and also provides a reference to control a benign capital flow when the mobile internet advertising enterprises set to meet the demand of the consumers.Through diagnosis in this paper,it was found that in every primary process of the sales and receipt circulation management of A firm,there exists distinct shortcomings.To meet the demand of rapid development of the firm and out of corporate managerial perspective,A firm sets the rule that the mother corporation centrally leads each divisional companies,and sets relative sales and receipt circulation inner control management system.The firm puts into action the stock incentive and prohibition of business strife thereby stabilizing the managerial team and technical personnel,and thus avoids the risk which wouldbe brought by the demission of the core employees.The firm reinforces the management of consumers' files and credit,reasonably determines individual consumer's credit sales standard and credit line thereby promoting a smooth running of the sales business.The firm sets an account checking of N+1 mode for sales,regulates the confirmation time,amount and basis of sales revenue thereby accurately actuating the amount of receivables.In addition,the firm establishes activity ID based on product items in the operating backstage system thereby facilitating the job of profit calculation of individual product items,and thus by all means reflects the running result of the sales and receipt circulation business,which provides effective decision-making support.The firm strengthens the retrieval of the receivables by guiding the sales clerks with a set sales performance evaluation scheme.The firm establishes a information communication platform thereby accomplishing the consumers' periodical checking and clearing,which provides a guarantee to the effective and accurate passing of the information and data of sales and receipt circulation business,and facilitates a benign development of the sales and receipt circulation business.