The Problem And Countermeasures Of The Internal Control Of The Marketing Iink Of The Caquature Enterprises

In this paper,company A on breeding specialties in the comprehensive strength hundred counties of a country with characteristics of economic development was taken as a case study company.By the method of case analysis,the author collected data and recorded some data and relevant situation through field investigation by long-term internships in company A.The Case analysis starts from three aspects:the company's internal control environment,control activities and control methods.This paper selects internal control environment analysis factor and the analysis index method of Ma Jun(2012)as reference.Focusing on the required data,the author carried out field investigation in company A and selects the data investigation to determine the score.This process mainly adopts literature analysis method,the investigation method and the inspection method.through case study,the author finds out that company A has problems in the internal control environment,mainly in the following four aspects:the organizational structure is not reasonable,the internal audit management is missing,the human resource management is ignored,and the corporate culture is not paid enough attention.The power of the founder is too centralized so the other small shareholders are difficult to restrict such power;the allocation of the company department is not complete enough;the division of labor is not clear enough;the audit department has no standard setting and insufficient staffing;the staff related training is too insufficient;the awareness of the enterprise culture is not strong,and the Company A has no standard,rigorous and good internal control environment to carry out sales control activities.As for the control activities,the author mainly takes the Company A's marketing as the starting point,and applies the method of consulting and field investigation to find out the problems in the control activities and marketing of Company A,mainly:there are too many loopholes in the marketing process,for example,taking the purchase order as the shipping certificate,having no consecutive numbering of the warehousing department's shipping documents;shipment return,discount discounts have no detailed description;sales plan is not perfect,for example,the sales representative blindly set up various sales targets to pursue performance,and the credit situation of the other company and credit evaluation are imperfect;meanwhile,accounts receivable and bad account preparation is too much;the sales department and the competent department of examination and approval are not separated,which increases the risk of sales.Analyzing the control means,mainly from two aspects of information communication and supervision,using investigation method and consulting method,found that the company doesn't have perfect communication system so the sales situation can not get timely feedback;special department and personnel haven't been set for information management and relevant facilities are insufficient neither;the company has no separated supervision department and also the supervision focuses on post supervision and lacks of supervision in advance and in matters.According to the problems arising from the internal control and marketing of internal control of Company A,some optimization suggestions are put forward:to implement reasonable human resource management,to strengthen the construction of enterprise culture,to improve staffs awareness of wind control,to implement control activities,and attach importance to the construction of "self-evaluation system" for each department,to set up company risk database and the update dynamically,to establish and improve the company's information exchange system.The author also puts forward the corresponding solutions to these suggestions.