LD公司销售业务内部控制问题研究

发布时间：2018-06-05 12:20

本文选题：内部控制 + 销售业务　；参考：《辽宁大学》2014年硕士论文

【摘要】：随着社会经济的不断发展，企业间的竞争越来越剧烈，为了扩大市场占有率，增加销售额，获取高额利润，越来越多的企业滥用赊销策略。但是，这样的做法会给企业带来较大的风险，如果无法及时回收应收账款，就会造成坏账损失大量增加，严重影响企业营运资金周转和正常的生产经营活动。尤其是那些不具规模的民营企业，本身没有雄厚的资金实力，坏账的冲击使企业再无翻身之力只得宣告破产。因此，如何把握风险的形式动态，树立高度的风险防范意识，对企业面临的各种风险进行有效评估，，并积极采取积极有效措施防范、抵御、化解风险，是企业亟待解决的问题。 LD公司面临着激烈的市场竞争环境，在不断抢占市场份额，追求利润的同时，经营风险也随之产生。公司面临的问题有销售业务职责分配不清、销售定价不合理、销售费用管理失控、应收账款难以收回等。本文从LD公司的实际情况出发，运用内部控制这一重要的风险控制手段，加强LD公司对销售业务的内部控制，增强LD公司在市场竞争中防范风险的能力，同时也可提高应收账款的质量，增强企业资金周转能力，为企业健康发展提供合理保障。本文写作共分五部分，第一部分是绪论，主要介绍了本文的研究背景、研究目的及意义、研究方法及内容，阐述了本文所采用的研究方法和遵循的研究思路以及本文的基本框架。第二部分介绍了内部控制基本概念、要素和原理、以及销售业务内部控制的目标和控制方式。第三部分主要介绍了LD公司的基本情况，销售业务的概况及销售业务内部控制的现状以及存在的问题。第四部分运用相关理论对LD公司销售业务中存在的内部控制方面的问题进行分析，找出问题存在的原因。第五部分是针对LD公司销售业务内部控制存在的问题提出改善公司销售业务内部控制的具体措施。从控制环境、信息与沟通、控制活动、风险等方面提出改进建议，最后对整个框架分析做了研究结论与启示。
[Abstract]:With the development of social economy, the competition among enterprises is becoming more and more fierce. In order to expand the market share, increase the sales volume, obtain the high profit, more and more enterprises abuse the credit selling strategy. However, such a practice will bring greater risk to the enterprise, if it is unable to collect accounts receivable in time, it will result in a large increase in the loss of bad debts, which will seriously affect the turnover of working capital and normal production and operation activities of enterprises. In particular, those non-scale private enterprises do not have a strong financial strength, the impact of bad debts so that enterprises can no longer have the power to declare bankruptcy. Therefore, how to grasp the dynamic form of risk, establish a high awareness of risk prevention, to effectively assess the risks faced by enterprises, and take active and effective measures to prevent, resist and defuse risks, is an urgent problem to be solved. LD Company is faced with the fierce market competition environment, while constantly preempting the market share and pursuing the profit, the management risk also comes into being. The problems faced by the company include unclear distribution of sales duties, unreasonable pricing of sales, uncontrolled management of sales expenses, and difficult collection of accounts receivable. Based on the actual situation of LD Company, this paper uses internal control, which is an important means of risk control, to strengthen the internal control of the sales business of LD Company, and to enhance the ability of LD Company to guard against risks in the market competition. At the same time, it can also improve the quality of accounts receivable, enhance the liquidity of enterprises, and provide a reasonable guarantee for the healthy development of enterprises. This paper is divided into five parts, the first part is the introduction, mainly introduces the research background, research purpose and significance, research methods and content, This paper describes the research methods adopted, followed by the research ideas and the basic framework of this paper. The second part introduces the basic concept, elements and principles of internal control, as well as the goal and control mode of internal control in sales business. The third part mainly introduces the basic situation of LD company, the general situation of sales business, the present situation of internal control of sales business and the existing problems. In the fourth part, the author analyzes the internal control problems in the sales business of LD Company by using relevant theories, and finds out the causes of the problems. The fifth part is to put forward the concrete measures to improve the internal control of the sales business of LD company in view of the problems existing in the internal control of sales business. Suggestions for improvement are put forward from the aspects of control environment, information and communication, control activities, risk and so on. Finally, the conclusion and inspiration of the whole framework analysis are given.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.86;F406.7

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