木材企业销售与收款循环内部控制设计毕业论文.doc

木材企业销售与收款循环内部控制设计毕业论文 毕业论文 (2010届) 木材企业销售与收款循环内部控制设计 摘 要 巨峰木业属于木材企业。买方市场的到来和行业竞争的加剧增大了企业生存难度,在企业经营活动中,销售环节是企业生存的命脉、利润的源泉。然而和大多数成长中的企业一样,巨峰木业重视销售业绩的同时却忽略了对销售与收款环节的整体内部控制,以至于营销人员舞弊、货款流失等现象时有发生;同时由于该环节内部控制制度的不健全,使企业销售业务漏洞增多、赊账风险凸现。 销售与收款是决定企业经营管理绩效的一个主要业务领域,它直接决定或影响企业的资金效率和利润水平。中小民营企业发展的过程中往往更重视销售业绩,而忽略了销售与收款环节的整体内部控制,尤其是最近几年信用方式的普遍应用,导致企业的经营性风险日益增大,中小民营企业在经营管理中面临的最大问题就是净利润大幅下降及资金供应不足,在这种新的市场环境下,企业只有建立安全、有效的销售与收款系统,才能顺利完成价值实现过程,实现价值增值。 本文运用内部控制理论对该公司进行分析,以关键控制点为核心,提出销售与收款环节的内部控制设计和实施方案。本文的研究对该公司杜绝销售环节的内部隐患、防范风险具有现实意义,同时对于上市公司内部控制的完善也有一定的借鉴意义。 关键词:内部控制;销售与收款;经营绩效 Abstract Jufeng wood is wood enterprises. The arrival of a buyers market and industry competition increases the difficulty of the enterprise to survive in business activities, the marketing chain is the lifeblood of business survival, a source of profit. However, in most growing businesses, Jufeng wood attention, while sales ignore the part of the overall sales and collection of internal control, so that marketing staff of fraud, loan loss and other phenomena occur; the same time as the link inadequate internal control system to enable enterprises to increase sales loopholes, credit risk apparent. Sales and Collection management is a major factor in those areas where it has at impact on business decisions or capital efficiency and profits. The top management of small and medium-sized private enterprises always pays more attention to sales revenue, and overlooked internal control for sales and AR collection, especially in the last few years the popular of application of credit, leading to the operational risks of growth of small and medium-sized private enterprises. The biggest problem they facing are sharp decline of net profit and shortage of capital, in this new market, only a safe, effective sales and collection system can help the medium and small-sized enterprises to achieve the goal they set. In the former developing stage, it often take revenue seriously