宜兴JLH装饰砖厂销售业务的内部控制研究

发布时间：2018-04-29 04:19

本文选题：内部控制 + 销售业务　；参考：《安徽财经大学》2017年硕士论文

【摘要】：全球经贸一体化进程的推进以及电子信息技术的快速发展对企业的销售运营带来了深刻的变革。随着我国市场化进程的进一步加剧,我国企业国际化步伐正在进一步的扩展,各行各业在市场中遭遇前所未有的竞争。尤其是近年来很多中小企业在运营的过程中,由于内部经营管理不擅而导致破产或被吞并,惨遭淘汰。故如何对销售这一关键环节进行控制,保证企业实现内部的有效治理,是企业长盛不衰的重要法宝。国内外均对如何加强企业内部销售运营控制机制进行了多方面多层级的研究,尤其是近年来,我国财政部、保监会、银监会、审计署、证监会等相关部门针对性的采取了一些措施来改善我国企业内部控制情况,相继颁布了《企业内部控制配套指引》《企业内部控制基本规范》,要求我国上市公司以及具有一定规模的非上市公司按照指引和规范的要求建立企业内部控制管理体系。通过以上内容可以看到内部控制制度的完善已经成为了我国相关部门的重点关注内容。众所周知,世界经济正在面临着严峻的考验,全球性经济增速放缓、经济结构调整,同样装饰砖行业也是一样,需要调整的方面还很多。JLH装饰砖厂的前期的工作中已经开展了改变,但是面对企业内外部环境的变化,其内部控制制度存在的问题已经开始显现。近年来,伴随这宜兴这一享有瓷都美誉的市场中逐渐增加的竞争者,JLH装饰砖厂在销售控制过程中出现诸如应收账款拖延、客户信用管理缺陷等一系列问题。正对JLH装饰砖厂快速扩张的市场战略造成严重制约。故立足公司当前困境,树立风险防范意识并建立科学系统的内部评价指标体系对运营过程中的各种风险进行评估、防范和抵御是是宜兴JLH装饰砖厂亟待解决的问题。所以,本研究以JLH装饰砖厂的销售业务为着手点,结合装饰砖的销售实际,设计评价指标,建立三级指标体系,运用G1分析法和模糊综合评价法对JLH装饰砖厂的装饰砖的销售内部控制进行综合评价,结合对JLH公司的销售运营的持续跟踪、走访及调研情况,对JLH装饰砖厂的总体运行请款进行分析,找出JLH装饰砖厂运营过程中存在的问题,指出需要防范的风险控制节点。
[Abstract]:The advancement of global economic and trade integration and the rapid development of electronic information technology have brought profound changes to the sales and operation of enterprises. With the further aggravation of China's market-oriented process, the pace of internationalization of Chinese enterprises is expanding further, and various industries are encountering unprecedented competition in the market. Especially in recent years, many small and medium-sized enterprises in the process of operation, because the internal management is not good and lead to bankruptcy or annexation, was eliminated. Therefore, how to control the key link of sales and ensure the effective management of the enterprise is an important magic weapon. At home and abroad, there have been many studies on how to strengthen the internal sales operation control mechanism of enterprises, especially in recent years, the Ministry of Finance, the Insurance Regulatory Commission, the Banking Regulatory Commission, the Audit Office, The CSRC and other relevant departments have taken some measures to improve the internal control of enterprises in our country. One after another, "Internal Control supporting guidelines for Enterprises" has been promulgated, which requires listed companies and non-listed companies with certain scale to set up internal control management system in accordance with the requirements of the guidelines and norms. Through the above contents, we can see that the improvement of internal control system has become the focus of our relevant departments. As we all know, the world economy is facing a severe test. The global economic growth rate is slowing, the economic structure is adjusting, and so is the decorative brick industry. Many aspects need to be adjusted. JLH decoration brick factory in the early work has been changed, but in the face of the internal and external environment changes, its internal control system problems have begun to appear. In recent years, a series of problems such as accounts receivable delay and customer credit management defects have appeared in the sales control process of JLH decorative brick factory, which is accompanied by the increasing competitor JLH in Yixing, which enjoys a good reputation for porcelain capital. JLH decorative brick factory is the rapid expansion of the market strategy caused serious constraints. Therefore, based on the company's current predicament, setting up the awareness of risk prevention and establishing a scientific system of internal evaluation index system to evaluate various risks in the operation process, prevention and defense are the urgent problems to be solved in Yixing JLH decorative brick factory. Therefore, this research takes the sales business of JLH decorative brick factory as the starting point, combines the actual sales of decorative brick, designs the evaluation index, and establishes the three-level index system. G1 analysis method and fuzzy comprehensive evaluation method are used to comprehensively evaluate the internal control of the sale of decorative brick in JLH decorative brick factory. Combined with the continuous tracking, visiting and investigation of the sales operation of JLH Company, This paper analyzes the total operation request of JLH decorative brick factory, finds out the problems existing in the operation of JLH decorative brick factory, and points out the risk control nodes that need to be prevented.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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