Research On Internal Control Of Sales And Collection Business Of Y Company

In recent years,with the influence of economic globalization,my country's economy has developed rapidly,and competition among enterprises has become increasingly fierce.While maintaining their own steady development,enterprises must continuously pursue the expansion of market share and the increase of core competitiveness,and the perfect internal control system of enterprises can provide important guarantees for the development of enterprises.The internal control system is in a key position in the operation and management of the enterprise.It can not only improve the level of risk management,but also prevent financial fraud and strengthen the efficiency of operation and management.Sales and collection business is an important link in the process of enterprise value realization,which directly affects the realization of profits.As an important business operated by an enterprise,risks inevitably arise.The internal control of sales and collection business has become an important measure to prevent risks in sales and collection.Formulating an internal control system for sales and collections that conforms to the characteristics of the enterprise can not only effectively protect the enterprise's sales revenue,standardize sales behavior,and prevent sales collection risks.This article takes the internal control of the sales and collection business of Y Company as the research object,and conducts a research on the current internal control operation status by conducting field visits,interviews,benchmarking analysis and other methods on the internal control of the sales and collection business of Y Company.With the data analysis,it intends to discover the problems in its internal control and propose effective countermeasures to provide a reference for Y Company to improve its internal control of its sales and collection business.This article first introduces the background and significance of the research,as well as the current research status at home and abroad and the research ideas and structural framework of the paper;secondly,it describes the internal control related theories and the related theories of the internal control of sales and collection business;The internal control system for sales and collections is subject to benchmarking and penetration testing,looking for deficiencies in the design and implementation of the internal control system for sales and collections,such as:unscientific sales plans,unreasonable pricing,improper contract management,Credit management is superficial,and the collection of accounts receivable is weak.Finally,the paper proposes corresponding optimization measures for the problems analyzed,and also proposes safeguard measures from the aspects of internal control awareness,system implementation,and performance evaluation to ensure the optimization measures.The effectiveness.This research has an important reference value for strengthening the internal control of Y Company and preventing risks,and can also provide a reference for other companies to improve the internal control system for sales and collection.