Research On Internal Control Of Sales Opration Of Tian Mei Hua Ru Food Co.,Ltd

The living standard of modern residents is improving constantly.In order to improve the overall quality of Chinese residents,the government has begun to vigorously support the development of the dairy market in our country.The dairy industry market in our country has entered a period of rapid development,and the dairy industry has expanded rapidly.Private dairy enterprises in our country have also got the opportunity to develop.However,the private dairy enterprises in our country have the characteristics of short life span,and their mortality rate is much higher than that of large enterprises.The lack of strict internal control is one of the important reasons for the rapid bankruptcy and short life of the private dairy enterprises.The potential risk within the enterprise is gradually shown with the continuous growth of the enterprise,especially when the enterprise is in the expansion period of the life cycle,the risk point is also increasing and expanding.If the role of internal control in avoiding risks can not be fully brought into play,the management loopholes will easily appear in the course of operation.For the private dairy manufacturing enterprises,the sales business is an important link in the normal operation of the enterprise and the return of funds.Therefore,the reasonable completion of the construction is necessary.Good internal control system of marketing business of private dairy enterprises is conducive to the long-term development of small and medium-sized enterprises of private dairy products.It is also a necessary means for private dairy enterprises to survive in the fierce market competition and get a piece of the soup.This paper makes a study of the Tian Mei Hua Ru Food Co.,Ltd.,which is a representative of the private dairy enterprises.The paper analyzes the internal control elements into the current situation of the enterprise sales business,and finds out the risk points in the internal control of the enterprises in each link of the sales business.Besides,it uses the method of risk identification to all aspects of sales of the marketing plan link,the customer development and credit management link,the sales contract management link,the sale and delivery link and the collection link risk point make analysis,and then combined with the actual operation of the enterprise and the relevant requirements of the market for dairy products enterprises to formulate the corresponding optimization measures.Finally,from four aspects of the optimization of the enterprise internal control environment,strengthening the internal information communication system,perfecting the internal supervision mechanism and perfecting the performance evaluation system to ensure that the internal control of enterprise sales business can be effectively implemented.The purpose of this paper is to provide valuable guidance and ideas for the company and other small and medium-sized private dairy enterprises.