Research On The Internal Control Improvement Of Sales And Collection Cycle In TQ Pharmaceutical Industry

Internal control is an important link to ensure the normal operation of enterprises.It penetrates into all aspects of enterprise operation,good and effective internal control makes the enterprise's operation have scientific process and orderly execution,improves the efficiency of enterprise operation and management,and promotes the development of enterprise.Among them,sales and receipts are the most basic business activities of every enterprise,which can bring high economic benefits to the enterprise and is one of the key links for the survival and development of the enterprise.Doing well the internal control of sales and collection cycle can avoid the mistake or fraud in this link to bring the loss to the enterprise,and it is beneficial to the long-term development of the enterprise.First of all,the paper introduces the strong characteristics of the pharmaceutical industry.The current two-vote system,so that the circulation of the gray space gradually reduced.Driven by consistency evaluation policy and quantity procurement policy,the purchase price of drugs is relatively lower,which has an impact on the profits of the pharmaceutical industry.Next,the paper summarizes the overall control level of the current pharmaceutical industry.Although the internal control system already exists and has been applied in the management of many pharmaceutical enterprises in our country,due to the restriction and influence of various factors,the level of internal control of the entire industry is still relatively general.Taking the background and characteristics of pharmaceutical industry as the starting point,this paper expounds the key significance of optimizing the internal control of the current sales and receipts cycle,and based on the cognition and mastery of the current internal control system,combing the key business processes in the circulation of sales and receipts,starting with the operating conditions of enterprises,this paper analyzes the actual situation of the internal control system developed by TQ pharmaceutical industry at present,and makes reference to the investigation conclusions of its staff,from the point of view of the five elements of internal control to the various links of sales and collection-related business,this paper analyzes the shortcomings of TQ pharmaceutical in the related internal control,and combines the actual situation of enterprises,this paper puts forward to improve the sales incentive system of TQ pharmaceutical,increase the training of employees' internal control consciousness,establish new customer credit management and more effective account collection mechanism,improve the business signing,return and other links in the process and information communication mechanisms,the establishment of supervision departments and other improvement proposals.