Research On The Internal Control Of Sales And Receivables In YK Pharmaceutical Company

The global economy continues to be sluggish,and business returns are slow.To ensure the stable and sustainable development of the enterprises,the design of the internal control of the targeted sales and collection links has a far-reaching significance.Not only is the means to improve the rate of return,but also an important way for enterprises to improve the effectiveness of internal governance,to guard against sales risks and to maintain competitiveness.With the increasing competition in the pharmaceutical field,the problem of drug circulation is becoming more and more serious.For example,drug price fluctuation is too large,expensive,bribery and smuggling are becoming more and more serious.These are the behavior that only chases the interests and ignores the security of the enterprise.With the development of enterprises,there will be many new problems of credit management,risk management,enterprise development is restricted by these factors,now these problems have been very serious,the internal control of the sales and receivables has apparently unable to adapt to the development of the enterprise,has become the biggest obstacle to the development of enterprises.Based on the theory of sales and receivables internal control,using case analysis method and various research methods,this paper investigates the current situation of internal control of sales and receivables in YK pharmaceutical company,and analyzes the causes and problems.Through sorting and sorting out the business process,the improvement target of maximizing sales and raising capital turnover rate is put forward,emphasizing the importance of internal control of sale and collection.In this paper,in-depth exploration and Research on internal control provide effective theoretical basis and practical guidance for the sales and collection of internal control construction and implementation of pharmaceutical companies.