MA公司销售收款循环内部控制研究

发布时间：2018-01-17 21:01

本文关键词：MA公司销售收款循环内部控制研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：销售收款循环是指企业向客户出售商品(或提供劳务)并收取款项等相关活动,它是企业价值实现过程中的重要环节,直接影响利润的实现。那么作为企业经营的重要业务循环,不可避免地会产生风险。而销售收款循环内部控制是防范销售收款环节风险的一系列管控措施。因此,企业制定符合自身特点的销售收款内部控制制度,可以有效保障企业实现销售收入、规范销售行为,防范销售收款风险。本文研究的MA公司属于燃气销售行业,主要经营天然气、液化石油气、汽车加气、燃气器具等。自2013年起,MA公司开始逐步建立自己的内部控制制度,现在已形成一套较为完整的内部控制体系。然而自建立起,MA公司并未对自身内部控制进行具体检查。目前又处于全球一体化市场竞争发展的关键时期,天然气市场环境发生变化,需求放缓。面对市场的变化,MA公司要在保证销售增长的同时降低经营风险,加强自身的销售收款循环内部控制就成为重中之重。2014年1月财政部会计司发布了《石油石化行业内部控制应用指南》来指导行业内部控制的构建,MA公司的销售收款内部控制是否遵循行业的应用指南,对其销售收款循环内部控制制度的设计和运行方面的有效性进行研究并完善就显得十分必要。本文在研读相关文献的基础上,结合销售收款内部控制的相关理论,从天然气销售收款流程逐步分析,首先介绍了MA公司销售收款循环内部控制流程,并进行分析,发现其控制流程存在的缺陷。然后运用观察、检查、询问以及问卷调查法,对MA公司在销售收款内部控制流程执行情况进行了解,通过对问卷结果的分析,并检查相关文件,总结出MA公司销售收款循环内部控制执行过程中存在的问题。最后结合行业指南中销售收款内部控制目标,对MA公司销售收款循环内部控制流程中的销售计划、客户信用管理、销售合同控制、应收账款管理、销售考核等方面进行改进设计。为了使改进后的流程更好的运行,又从基层员工培训、管理层风险意识、信息沟通效率、内部监督方面提出了保障措施。
[Abstract]:The circulation of sales receipts refers to the related activities such as selling goods (or providing labor services) and collecting money to customers. It is an important link in the process of realizing the value of enterprises. Direct impact on the realization of profit. Then as an important business cycle. The internal control of sales collection cycle is a series of control measures to guard against the risk of sales collection link. Therefore, the enterprise formulates the internal control system of sales receipts in accordance with its own characteristics. The MA company studied in this paper belongs to the gas sales industry, mainly engaged in natural gas, liquefied petroleum gas, automobile gas. Since 2013, the company began to establish its own internal control system, now it has formed a relatively complete internal control system. However, since the establishment of the system. The MA company has not carried on the concrete inspection to its own internal control. At present, it is also in the key period of the global integration market competition development, the natural gas market environment changes, the demand slows down, faces the market change. MA wants to ensure sales growth while reducing operating risks. In January 2014, the Accounting Department of the Ministry of Finance issued the "Application Guide to Internal Control in Petroleum and Petrochemical Industry" to guide the construction of internal control in the industry. Whether MA Company's internal control of sales receipts follows industry application guidelines. It is necessary to study and perfect the design and operation of the internal control system of the circulation of sales receipts. Combined with the related theory of internal control of sales receipts, this paper analyzes the process of natural gas sales collection step by step, first introduces the internal control flow of MA company's sales collection cycle, and analyzes it. Find out the defects in the control process. Then use the observation, inspection, inquiry and questionnaire method to understand the implementation of MA company in the internal control process of sales receipts, through the analysis of the results of the questionnaire. And check the relevant documents, summed up the MA company sales collection cycle of internal control problems in the implementation process. Finally, combined with the industry guide sales collection internal control objectives. Sales plan, customer credit management, sales contract control and accounts receivable management in the internal control process of MA sales collection cycle. In order to make the improved process run better, this paper puts forward the safeguard measures from the aspects of basic level staff training, management risk awareness, information communication efficiency and internal supervision.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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