中小制造型企业销售与收款内部控制研究.docx

毕业论文 （2010 届） 中小制造型企业销售与收款内部控制硏究 很多屮小型制造企业的管理层对于内部控制都不够重视，从而导致了企业 的管理效率的低下。在企业的各个经营环节，销售和收款环节是企业获利的关 键环节。该环节内部控制的不健全，会使企业销售业务的漏洞增多、赊销风险 加大。本文从内部控制、屮小制造企业概述着手，对屮小制造企业销售与收款 内部内部控制进行研究，指出屮小型制造企业存在着职务分离不够规范、内控 意识薄弱、网上销售管理不善等问题。通过对宁波正耀汽车电器有限公司销售 与收款内部控制情况的分析，提出屮小制造企业可以借鉴其经验，加强企业对 销售与收款的内部控制力度，减少因企业销售与收款内部难题而产生的坏账损 失，提高企业在险恶市场环境的竞争力，为企业更好地做好销售与收款内部控 制提供参考，为解决企业销售与收款内部难题提供对策。本文的研究，对于其 他屮小型制造企业销售与收款内部控制的发展和完善起到一定的借鉴作用。 关键词：屮小制造企业；内部控制；销售与收款；关键控制点 Abstract Most managers do not attach enough attention to internal control, it causes low efficiency on enterprise management. In all aspects of business operations, sales and receivables link is the enterprise profit key link. The link of internal control is not perfect will make the enterprise sales increased. In this paper, internal control, an overview of small and medium manufacturing companies start with small and medium manufacturing enterprises sales and receivables of internal control within the study, point out that the small and medium-sized manufacturing enterprise in the areas of sales and receivables exists position separation is not standard, the internal control consciousness weak, online sales to bad management and other issues. This article through to Ningbo ZhengYao automobile electric appliance Limited company，s sales and receivables internal control situation analysis, put forward small and medium manufacture enterprise can learn from their experience, to strengthen enterprise with receipts internal control dynamics, reduce company sales and payment for the internal problems caused loss of bad and enhance the enterprise the competitive market environment in sinister. It will provide the reference to do better sales and receivables internal control. It will provide the countermeasure to solve the company sales and receivables internal problems. This article research may help other small and medium-sized manufacturing enterprise to gain the great experience and perfection on sales and receivables development of in