Research On Internal Control Of Sales And Collection Problems And Countermeasures In GD Company

Since the reform and opening up,the domestic economy has made considerable progress,the market economy has become more and more developed,and the level of competition has become more and more intense.There are constantly companies that recognize the important role played by internal control of sales and collections in competition.The internal control of sales and collections was originally developed abroad.Later,this concept was introduced from abroad,and the validity and practicality of this management concept was also proved in practice.Internal control of sales and collections is an important part of the company's internal control process.Through this link,the company can complete the transfer of product value before it can bring operating profit.Therefore,the construction of relevant internal control systems is of great significance to the company's long-term development.The implementation of such a system can have a good control effect on sales activities externally,and the company system can be improved internally to promote its healthy development.This article is based on GD company as a research object.GD is a private auto parts manufacturing company.The company has shortcomings in the internal control of sales and collection,which has caused the company's economic benefits and development to be affected..This paper adopts the research methods such as literature method,case analysis method and inductive analysis method.Firstly,it analyzes the possible problems by using coso internal control theory combined with the current situation in the sales and collection process of GD company,and then the problems will be discovered.According to the three periods of “before”,“in the event” and “after the event”,the paper summarizes and discusses the problem.Finally,it analyzes the problems existing in the internal control of sales and collections of GD,and targets “before” and“in the event”.After the event,three practical suggestions and countermeasures were proposed.The innovation of this paper is to summarize the problems analyzed by the internal control theory according to the three periods of “before”,“in the event” and “after the event” and give corresponding solutions.This willhelp the company to do a good job of the corresponding problems.Pre-existence prevention,"in-process control","after-the-fact remedy".Using relevant theoretical knowledge to design an internal control plan that can match the current situation of the enterprise,improve the company's organizational structure,improve the company's mechanism,modify the performance appraisal system,and reduce the ratio of accounts receivable,so as to provide guarantee for the healthy development of the company.The research in this paper has important significance for the improvement of internal management of GD,the prevention of risks and the control of business risks,and plays a positive role in the long-term sustainable development of enterprises.By studying GD company,it can provide a reference for optimizing the internal control of sales and collection for other domestic enterprises of the same type.