HBL股份有限公司销售与收款循环内部控制改进研究
发布时间：2018-08-18 16:11
【摘要】：当前经济发展放缓,企业的经营发展也开始滞缓,企业整体收入水平开始有所下降,企业产品销售中赊销部分占比日益不断增加,账款回收不及时等问题愈发严重。尤其对于从事新能源开发的行业而言,产生的影响更加突出。故此,在当前的市场发展环境中,如何实现高效的销售与收款内部控制管理机制,已经成为当前企业管理中重要的组成部分,这也是确保企业能够实现稳定发展的重要保障。通过积极有效的销售与收款内控管理机制能够增强企业对销售活动的有效管理,同时,也能够切实提高企业赊销款项的及时回收。通过对企业销售与赊销账款的管理,能够增强企业自身的监督机制,实现财务风险的有效防范,对于企业综合竞争实力的提升也是具有重要意义的。HBL股份有限公司主营产品为异丙醇胺以及高阻燃的聚氨酯保温板产品。当前在国内外的同类产品市场竞争中,是具有较强的竞争实力的。整体表现出了良好的发展态势,而且市场份额也在不断提升。然而,企业在销售与收款管理方面仍旧存在较大不足,还存在很多突出问题未能够实现有效的解决,比如管理层对于风险防范缺乏足够的重视,未能建立起积极有效的风险评估体系,控制活动不够规范,有效的信息反馈机制仍未建立及内外部监督不力等等。因此,企业应当重视完善其当前在销售和收款管理方面的内控建设,以此推动企业综合竞争实力的提高。本文结合国内外的相关理论,立足HBL公司的具体发展状况,从内部环境、风险评估、控制活动、信息沟通和监督等角度入手,对于该公司在销售与收款的内部控制建设方面展开了分析与研究,并对其中存在的问题进行了阐述与分析,并且提出了针对性的改进建议。通过本文的研究希望能够推动其销售与收款内控机制的不断健全,这对于其他企业来说,也是具有重要的参考和借鉴意义的。
[Abstract]:At present, the economic development is slowing down, the business development is also slowing down, the overall income level of the enterprise has begun to decline, the proportion of credit sales in the sales of enterprise products is increasing, and the problem of accounts recovery is not timely is becoming more and more serious. Especially for the industry engaged in new energy development, the impact is more prominent. In the market development environment, how to realize the efficient internal control and management mechanism of sales and receipts has become an important part of the current enterprise management, which is also an important guarantee to ensure the stable development of enterprises. Through the management of enterprise sales and credit accounts, it can strengthen the supervision mechanism of the enterprise itself, and realize the effective prevention of financial risks. It is also of great significance to enhance the comprehensive competitiveness of the enterprise. Alcohol amine and high flame retardant polyurethane insulation board products. At present, the same products at home and abroad in the market competition, is a strong competitive strength. The overall performance of a good development trend, and the market share is constantly rising. However, the sales and receipts management of enterprises are still relatively inadequate, there are still many outstanding. The problems can not be solved effectively, for example, the management lacks sufficient attention to risk prevention, fails to establish a positive and effective risk assessment system, the control activities are not standardized, the effective information feedback mechanism has not been established and the internal and external supervision is not effective, etc. Therefore, enterprises should pay attention to improving their current sales and receipts management. In this paper, combined with the relevant theories at home and abroad, based on the specific development of HBL company, from the perspective of internal environment, risk assessment, control activities, information communication and supervision, the internal control construction of the company in sales and receipts is analyzed. Through this study, we hope to promote the continuous improvement of its internal control mechanism of sales and receipts, which is also of important reference and reference significance for other enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7
本文编号：2189993
[Abstract]:At present, the economic development is slowing down, the business development is also slowing down, the overall income level of the enterprise has begun to decline, the proportion of credit sales in the sales of enterprise products is increasing, and the problem of accounts recovery is not timely is becoming more and more serious. Especially for the industry engaged in new energy development, the impact is more prominent. In the market development environment, how to realize the efficient internal control and management mechanism of sales and receipts has become an important part of the current enterprise management, which is also an important guarantee to ensure the stable development of enterprises. Through the management of enterprise sales and credit accounts, it can strengthen the supervision mechanism of the enterprise itself, and realize the effective prevention of financial risks. It is also of great significance to enhance the comprehensive competitiveness of the enterprise. Alcohol amine and high flame retardant polyurethane insulation board products. At present, the same products at home and abroad in the market competition, is a strong competitive strength. The overall performance of a good development trend, and the market share is constantly rising. However, the sales and receipts management of enterprises are still relatively inadequate, there are still many outstanding. The problems can not be solved effectively, for example, the management lacks sufficient attention to risk prevention, fails to establish a positive and effective risk assessment system, the control activities are not standardized, the effective information feedback mechanism has not been established and the internal and external supervision is not effective, etc. Therefore, enterprises should pay attention to improving their current sales and receipts management. In this paper, combined with the relevant theories at home and abroad, based on the specific development of HBL company, from the perspective of internal environment, risk assessment, control activities, information communication and supervision, the internal control construction of the company in sales and receipts is analyzed. Through this study, we hope to promote the continuous improvement of its internal control mechanism of sales and receipts, which is also of important reference and reference significance for other enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7
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