农垦人酒业销售业务内部控制制度改进研究

发布时间：2019-05-23 00:05

【摘要】：近年来国内经济增长速度放缓,企业销售业绩下滑、赊销比例增大、资金回收缓慢等问题日益彰显,越来越多的管理者关注企业的内部管理,尤其是对销售业务板块的内部控制。企业欲想长期可持续发展,并在市场中占有一席之地,应该把销售业务内部控制的效果作为企业发展的核心部分,重点是制定企业销售业务内部控制制度,因为这是增强销售管理、控制销售流程、提高资金回收效率的重要手段,更是增强企业内部治理有效性、控制销售风险、增加行业核心竞争力的重要内容,对企业的蓬勃发展具有积极的作用。农垦人酒业作为传统的酒类生产销售企业目前在市场上具有较强的竞争力与占有率,企业发展前景良好。但是,在对销售业务内部控制制度建立上,仍存在如风险认识不足,风险评估程序局限,销售业务流程控制不到位等缺陷,因此企业若想保持其现有的行业竞争优势,完善销售业务内部控制制度是关键。通过对农垦人酒业销售业务内部控制制度资料的分析以及对企业的实地调研,在总结梳理国内外研究现状的基础上,介绍控制理论、系统理论和信息理论,并对内部控制、销售业务循环内部控制进行概念界定,进而分析农垦人酒业销售业务内部控制制度运行现状,对案例相关背景详细介绍,以内部控制五要素为基础,发现农垦人酒业销售业务内部控制存在的问题,结合酒类生产销售企业的实际情况,以企业内部控制基本规范和指引为参照,分别从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面,对农垦人酒业销售业务内部控制制度问题提出改进意见,为公司销售业务的规范化起到积极有效的推动作用。
[Abstract]:In recent years, the domestic economic growth rate has slowed down, the sales performance of enterprises has declined, the proportion of credit sales has increased, and the slow recovery of funds has become increasingly prominent. More and more managers pay attention to the internal management of enterprises. In particular, the internal control of the sales business section. In order to achieve long-term sustainable development and occupy a place in the market, enterprises should regard the effect of internal control of sales business as the core part of enterprise development, with emphasis on the formulation of internal control system of enterprise sales business. Because this is an important means to strengthen sales management, control sales process and improve the efficiency of capital recovery, and it is also an important content to enhance the effectiveness of internal governance, control sales risk and increase the core competitiveness of the industry. It plays a positive role in the vigorous development of enterprises. As a traditional liquor production and sales enterprise, the wine industry has a strong competitiveness and share in the market, and the development prospect of the enterprise is good. However, in the establishment of the internal control system of sales business, there are still some defects, such as lack of risk understanding, limitation of risk assessment procedure, inadequate control of sales business process, etc., so if enterprises want to maintain their existing competitive advantage in the industry, Perfecting the internal control system of sales business is the key. Through the analysis of the data of the internal control system of the sales business of the reclaimed wine industry and the field investigation of the enterprises, on the basis of summing up and combing the present research situation at home and abroad, this paper introduces the control theory, system theory and information theory, and gives the internal control. The concept of the internal control of the sales business cycle is defined, and then the operation status of the internal control system of the sales business of the wine industry is analyzed. The relevant background of the case is introduced in detail, based on the five elements of the internal control. It is found that the problems existing in the internal control of the sales business of the wine industry in agricultural reclamation, combined with the actual situation of the liquor production and sales enterprises, taking the basic norms and guidelines of the internal control of the enterprise as the reference, respectively, from the internal control environment, risk assessment, control activities, In five aspects of information and communication and internal supervision, this paper puts forward some suggestions for improving the internal control system of the sales business of the wine industry, which plays a positive and effective role in promoting the standardization of the sales business of the company.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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