本文選題：內(nèi)部控制 + 銷(xiāo)售業(yè)務(wù)　； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展，企業(yè)間的競(jìng)爭(zhēng)越來(lái)越劇烈，為了擴(kuò)大市場(chǎng)占有率，增加銷(xiāo)售額，獲取高額利潤(rùn)，越來(lái)越多的企業(yè)濫用賒銷(xiāo)策略。但是，這樣的做法會(huì)給企業(yè)帶來(lái)較大的風(fēng)險(xiǎn)，如果無(wú)法及時(shí)回收應(yīng)收賬款，就會(huì)造成壞賬損失大量增加，嚴(yán)重影響企業(yè)營(yíng)運(yùn)資金周轉(zhuǎn)和正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)。尤其是那些不具規(guī)模的民營(yíng)企業(yè)，本身沒(méi)有雄厚的資金實(shí)力，壞賬的沖擊使企業(yè)再無(wú)翻身之力只得宣告破產(chǎn)。因此，如何把握風(fēng)險(xiǎn)的形式動(dòng)態(tài)，樹(shù)立高度的風(fēng)險(xiǎn)防范意識(shí)，對(duì)企業(yè)面臨的各種風(fēng)險(xiǎn)進(jìn)行有效評(píng)估，，并積極采取積極有效措施防范、抵御、化解風(fēng)險(xiǎn)，是企業(yè)亟待解決的問(wèn)題。 LD公司面臨著激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境，在不斷搶占市場(chǎng)份額，追求利潤(rùn)的同時(shí)，經(jīng)營(yíng)風(fēng)險(xiǎn)也隨之產(chǎn)生。公司面臨的問(wèn)題有銷(xiāo)售業(yè)務(wù)職責(zé)分配不清、銷(xiāo)售定價(jià)不合理、銷(xiāo)售費(fèi)用管理失控、應(yīng)收賬款難以收回等。本文從LD公司的實(shí)際情況出發(fā)，運(yùn)用內(nèi)部控制這一重要的風(fēng)險(xiǎn)控制手段，加強(qiáng)LD公司對(duì)銷(xiāo)售業(yè)務(wù)的內(nèi)部控制，增強(qiáng)LD公司在市場(chǎng)競(jìng)爭(zhēng)中防范風(fēng)險(xiǎn)的能力，同時(shí)也可提高應(yīng)收賬款的質(zhì)量，增強(qiáng)企業(yè)資金周轉(zhuǎn)能力，為企業(yè)健康發(fā)展提供合理保障。 本文寫(xiě)作共分五部分，第一部分是緒論，主要介紹了本文的研究背景、研究目的及意義、研究方法及內(nèi)容，闡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。第二部分介紹了內(nèi)部控制基本概念、要素和原理、以及銷(xiāo)售業(yè)務(wù)內(nèi)部控制的目標(biāo)和控制方式。第三部分主要介紹了LD公司的基本情況，銷(xiāo)售業(yè)務(wù)的概況及銷(xiāo)售業(yè)務(wù)內(nèi)部控制的現(xiàn)狀以及存在的問(wèn)題。第四部分運(yùn)用相關(guān)理論對(duì)LD公司銷(xiāo)售業(yè)務(wù)中存在的內(nèi)部控制方面的問(wèn)題進(jìn)行分析，找出問(wèn)題存在的原因。第五部分是針對(duì)LD公司銷(xiāo)售業(yè)務(wù)內(nèi)部控制存在的問(wèn)題提出改善公司銷(xiāo)售業(yè)務(wù)內(nèi)部控制的具體措施。從控制環(huán)境、信息與溝通、控制活動(dòng)、風(fēng)險(xiǎn)等方面提出改進(jìn)建議，最后對(duì)整個(gè)框架分析做了研究結(jié)論與啟示。
[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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.86;F406.7

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本文編號(hào)：1981970