YT公司销售业务内部控制体系改进研究

发布时间：2018-12-14 14:41

【摘要】：当今,正处在市场经济高速发展的时代,在市场中运行的各个主体之间的竞争也日渐激烈。面对激烈的外部竞争,企业如何在激烈的竞争环境中保持自身高速、有效地运转显得尤为重要。在经营管理过程中处于核心地位和关键点的内部控制制度,在公司治理方面起着至关重要的作用,奠定了整个公司治理的基础,已经成为衡量一个公司是否具有有效、科学经营管理的重要标尺。销售业务作为直接创造利润价值的关键业务,具有流程复杂、金额大等显著特点。因此,销售业务内部控制制度的逐步建立与不断优化成为了经营管理活动中的重中之重,具有突出的地位,良好的内部控制制度对于提高经营效率、降低销售风险、保证公司持续运转具有重要意义。将YT公司作为研究对象,以该公司目前的内部控制现状为基础,综合运用销售业务及内部控制基本理论对该公司内部控制存在的问题进行分析研究,寻求改进优化方法。通过对YT公司现行销售业务流程和内部控制制度进行阅读研究、实地考察、控制测试、访谈,对现行的内部控制的运行状况进行调查研究与数据分析,并对YT公司销售业务整体运行流程及相应的内部控制制度进行梳理,以销售计划、客户开发与信用管理、产品定价、产品发货、销售回款和客户服务六大环节为主要内容来明确YT公司销售业务内部控制现状。以建立和完善YT公司销售业务内部控制制度作为根本目标,针对当前YT公司内部控制存在的问题对现存内部控制体系进行整体优化设计,提出各个关键环节的具体改进措施,并提出相应的实施保障建议,以保障改进措施得以顺利有效地实施并发挥作用。通过对YT公司销售业务各个关键环节内部控制体系的改进与完善,从制度上和实施上共同对销售风险进行防范与应对,以期达到优化YT公司内部控制体系,完善公司制度,规范销售行为,提高公司治理水平的目的。并希望能够对同行业其他公司的内部控制制度的建立健全起到一定的借鉴作用。
[Abstract]:Nowadays, with the rapid development of market economy, the competition among the main bodies running in the market is becoming increasingly fierce. In the face of fierce external competition, it is very important for enterprises to keep their own high speed and run effectively in the fierce competition environment. The internal control system, which is in the core position and key point in the process of operation and management, plays a vital role in corporate governance, and has laid the foundation of the whole corporate governance, and has become a measure of whether a company has an effective or not. Scientific management of the important scale. As the key business to create profit value directly, sales business has the characteristics of complicated flow and large amount of money. Therefore, the gradual establishment and continuous optimization of the internal control system of the sales business has become the most important part of the management activities and has a prominent position. A good internal control system can improve the management efficiency and reduce the sales risk. It is of great significance to ensure the continuous operation of the company. Taking YT Company as the research object, based on the present situation of internal control of the company, the problems existing in the internal control of the company are analyzed and studied synthetically by using the basic theory of sales business and internal control, and the optimization method is sought to be improved. Through reading research, field investigation, control test, interview, investigation and data analysis on the current internal control operation status of YT Company, the current sales business process and internal control system are studied. And the overall operating process of YT sales business and the corresponding internal control system are combed to sales plan, customer development and credit management, product pricing, product delivery, Sales payback and customer service as the main content to clarify YT sales business internal control status. In order to establish and perfect the internal control system of sales business of YT Company, aiming at the problems existing in the internal control of YT Company at present, the overall optimization design of the existing internal control system is carried out, and the concrete improvement measures of each key link are put forward. And puts forward the corresponding implementation safeguard suggestion, in order to guarantee the improvement measure to carry out smoothly and effectively and exerts the function. Through the improvement and perfection of the internal control system of every key link of the sales business of YT Company, the author tries to prevent and deal with the sales risk from the system and implement, in order to optimize the internal control system of YT Company and perfect the company system. The purpose of standardizing sales behavior and improving the level of corporate governance. And hope to play a reference role in the establishment and perfection of internal control system of other companies in the same industry.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.4

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