【摘要】：當(dāng)今,正處在市場經(jīng)濟(jì)高速發(fā)展的時代,在市場中運行的各個主體之間的競爭也日漸激烈。面對激烈的外部競爭,企業(yè)如何在激烈的競爭環(huán)境中保持自身高速、有效地運轉(zhuǎn)顯得尤為重要。在經(jīng)營管理過程中處于核心地位和關(guān)鍵點的內(nèi)部控制制度,在公司治理方面起著至關(guān)重要的作用,奠定了整個公司治理的基礎(chǔ),已經(jīng)成為衡量一個公司是否具有有效、科學(xué)經(jīng)營管理的重要標(biāo)尺。銷售業(yè)務(wù)作為直接創(chuàng)造利潤價值的關(guān)鍵業(yè)務(wù),具有流程復(fù)雜、金額大等顯著特點。因此,銷售業(yè)務(wù)內(nèi)部控制制度的逐步建立與不斷優(yōu)化成為了經(jīng)營管理活動中的重中之重,具有突出的地位,良好的內(nèi)部控制制度對于提高經(jīng)營效率、降低銷售風(fēng)險、保證公司持續(xù)運轉(zhuǎn)具有重要意義。將YT公司作為研究對象,以該公司目前的內(nèi)部控制現(xiàn)狀為基礎(chǔ),綜合運用銷售業(yè)務(wù)及內(nèi)部控制基本理論對該公司內(nèi)部控制存在的問題進(jìn)行分析研究,尋求改進(jìn)優(yōu)化方法。通過對YT公司現(xiàn)行銷售業(yè)務(wù)流程和內(nèi)部控制制度進(jìn)行閱讀研究、實地考察、控制測試、訪談,對現(xiàn)行的內(nèi)部控制的運行狀況進(jìn)行調(diào)查研究與數(shù)據(jù)分析,并對YT公司銷售業(yè)務(wù)整體運行流程及相應(yīng)的內(nèi)部控制制度進(jìn)行梳理,以銷售計劃、客戶開發(fā)與信用管理、產(chǎn)品定價、產(chǎn)品發(fā)貨、銷售回款和客戶服務(wù)六大環(huán)節(jié)為主要內(nèi)容來明確YT公司銷售業(yè)務(wù)內(nèi)部控制現(xiàn)狀。以建立和完善YT公司銷售業(yè)務(wù)內(nèi)部控制制度作為根本目標(biāo),針對當(dāng)前YT公司內(nèi)部控制存在的問題對現(xiàn)存內(nèi)部控制體系進(jìn)行整體優(yōu)化設(shè)計,提出各個關(guān)鍵環(huán)節(jié)的具體改進(jìn)措施,并提出相應(yīng)的實施保障建議,以保障改進(jìn)措施得以順利有效地實施并發(fā)揮作用。通過對YT公司銷售業(yè)務(wù)各個關(guān)鍵環(huán)節(jié)內(nèi)部控制體系的改進(jìn)與完善,從制度上和實施上共同對銷售風(fēng)險進(jìn)行防范與應(yīng)對,以期達(dá)到優(yōu)化YT公司內(nèi)部控制體系,完善公司制度,規(guī)范銷售行為,提高公司治理水平的目的。并希望能夠?qū)ν袠I(yè)其他公司的內(nèi)部控制制度的建立健全起到一定的借鑒作用。
[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.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F416.4

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