Research On Internal Control Of Sales Link Of M Company

In recent years,Hunan Province has faced the development of high-quality grain and oil brands as a shortcoming in my country,and the rapid development of other food processing industries and digital technology informatization.Therefore,Hunan Province pointed out in the "14th Five-Year Plan" grain and oil industry development plan that it is necessary to To promote the high-quality development of Hunan’s grain and oil industry,it is necessary to deepen the building of brands,implement the strategy of "three highs and four new",and build a grain and oil industry system that adapts to the grain situation in Hunan Province.Therefore,traditional grain and oil enterprises in my country need to reform and reorganize their sales business model and internal control to adapt to the current new situation.The business links of the company’s operations are closely related,of which the sales link is the most important,which is related to the company’s capital flow,operating risks and benefits.Taking this as an entry point,it provides grain and oil companies with suggestions and measures to strengthen internal control,so that the company can develop and grow in a healthy way for a long time..Therefore,this paper takes M company in the grain and oil industry as the research object,and the specific research results are as follows:(1)Company M,as a small and medium-sized grain and oil enterprise,has an imperfect internal control system and problems with capital security.In addition,the management ignores the internal control management related to the sales link,the implementation of each process in the sales link is not effective,the sales targets in recent years have not been achieved,and the operating efficiency continues to decline.To improve the current situation,Company M strengthens the internal control of the sales link.It is the only way for long-term development.(2)Using the analytic hierarchy process and the fuzzy comprehensive evaluation method,the five elements of internal control are used as the first-level indicator framework,and according to the interviews and research results of M Company,it is subdivided into 29 specific second-level indicators to construct a set of indicators suitable for the sales of M Company.The evaluation index system of the internal control of the link is used to evaluate the internal control of the sales link.(3)After the investigation,it was found that in the past three years,company M has experienced many problems such as declining sales revenue year by year,sales fraud by internal sales staff,illegal transfer of property,cancellation of two branches due to the epidemic and poor profitability.,M company’s internal control system is not perfect,the internal control management of the sales link is a mere formality.In order to improve the company’s operating status,this article combines the built internal control system,with the sales link as the starting point,to solve the key risk points of the internal control before,during and after the sales process,such as unscientific sales plan,poor sales execution effect and other problems,to analyze the causes of the problem from the five elements of internal control,and for the construction of the internal control system in the sales link of M company,it is proposed to improve the overall quality of the management and employees,improve the construction of the internal control system in the sales link,and build an information-based intelligent internal control mechanism and other related measures to strengthen the company’s internal control governance Action suggestions.This paper can provide a theoretical basis for M company to strengthen the construction of internal control,and also provide a reference for other similar enterprises in the grain and oil industry.