A Case Study Of Internal Control Of Main Business Revenue For LT Corporation

With the continuous development of China's market economy,modern enterprises are faced with the increasing in the process of operation management risk.As the main source of enterprise profit,main business income should pay enough attention to its internal control enterprises,so as to realize its own sustainable development.So far,the domestic and foreign scholars on main business income of the internal control have done a lot of research,but most of the researches are discussed in theory,involving the specific execution of internal control system of the case.In recent years,with the gradual development of Chinese enterprises and the frequent exchanges with other countries' economic business,the internal control of main business income is more important.However,the relevant system in China is in its early stage,and the actual operation of each enterprise lacks experience,and there are still many problems.As a mechanical processing and manufacturing company,company is also in its initial stage of internal control.The operation time of main business revenue management system is relatively short and incomplete.Based on company as the research object,this paper for LT company's main business income of the internal control problem is studied,find out the existing problems and analyses the reason of its formation,and proposes the corresponding countermeasure,has the important practical significance for LT machinery manufacturing company.This paper is divided into four parts:The first part is the introduction.This paper mainly discusses the research background,research significance,literature review,research ideas and methods.Then there is the concept of internal control of LT machinery manufacturing company.This paper mainly introduces the internal control definition,sales and collection circulation internal control definition,sales and collection circulation business process,sales and collection internal control.The second part is the internal control status of company's sales and receivables cycle.The third part is the reason analysis of the internal control problem of company's sales and receivables business.On the basis of the third part of the problem,analyze it one by one.The fourth part is to improve the internal control strategy of company's sales and collection circulation.According to the problems in the internalcontrol of the sales collection cycle,the countermeasures are given to solve the corresponding problems.It is helpful for company to manage and supervise the revenue of main business,which is of reference to other enterprises in the same industry.