Study On Internal Control Of Sales And Collection Of A Jujube Company

Jujube industry,as a characteristic and advantageous industry in xinjiang,is an important part of xinjiang fruit industry.In recent years,the industrial environment has become increasingly severe.In particular,in the management of such enterprises,employees' awareness of internal control is generally insufficient,the effectiveness of internal control is low,and the design and implementation of the system are defective.Under such circumstances,how to construct an internal control mode suitable for the development of xinjiang jujube industry is of great significance to promote the upgrading of jujube industry and drive the development of xinjiang fruit industry.In processing and sales enterprises,stable sales is the basis of their business development,and effective internal control of sales and collection can escort the enterprise's sales process.Improving the internal control level of sales and payment collection is an indispensable part of the enterprise's overall internal control construction,and is an important measure to strengthen internal governance,prevent risks and enhance competitiveness.It is also an important way to enhance sales capacity and raise the rate of return.The research object of this paper is company A,A local enterprise operated and managed by xinjiang production and construction corps.Its main business is the production,sales and wholesale of dried fruit products with red dates as the main business.It has good competitiveness and potential in xinjiang market,but its sales growth in recent years is sluggish and its profit declines significantly.Through the hierarchical investigation of company A,it is found that it has A typical problem of internal control failure of sales and collection.In the business process of sales and collection,there are defects in the control of key links.For example,there is a lack of rigor in the formulation of sales plan,and the sales target is not in line with the reality,and the product structure is not reasonable;Customer credit management link system is not sound,lack of effective management measures;There are some problems in the promotion activities,such as non-standard implementation,lack of overall audit and supervision;There are risks in the negotiation,conclusion and review of contract management;Defects in the delivery link;Customer follow-up service links are deficient;Accounts receivable collection efficiency is low;On the whole,there are such defects as unclear division of business rights and responsibilities,weak awareness of internal control,and imperfect information transmission mechanism.In view of the above problems in the business process,this paper proposes measures to improve them from seven aspects,including sales plan management,credit management,promotion activities,sales contract management,delivery,after-sales and payment collection,supplemented by guarantee measures.The aim is to enhance the effectiveness of internal control of sales and collection cycle,enhance the awareness of internal control and the ability to resist risks,so as to steadily improve the business ability and comprehensive competitiveness,and drive the vigorous and sustainable development of jujube industry from xinjiang to the whole country.