关于千禾味业销售环节内部控制分析-审计-毕业论文.docxVIP

摘要及关键词 摘要：随着世界经济的飞速发展，我国企业正处于蓬勃发展的阶段。但是，由于企业自身对内部控制建设不到位而导致了一系列发展滞后的问题，这大大的限制了企业的发展空间和市场。为了更好的适应市场经济环境，越来越多的企业高层更加重视自我内部控制的建设健全。 首先，本文主要以千禾味业销售环节的内部控制为主体研究方向，结合销售环节的内部控制体系，找出其销售环节存在的对未来市场不确定、对经销商过于依赖、信用管理不严、应收账款追回方式过于简单等问题，其次，参考企业内部控制体系建设的规范，针对其存在的相关问题。从计划销售管理、客户信用管理以及应收账款管理等方面，提出了相对应的优化解决方案。最后，根据传统调味品行业现状和千禾味业公司的实际销售情况，并结合销售环节的内部控制理论知识，找到具有针对性的问题解决方案。研究内容很好的针对了我国销售环节内部控制的问题，同时，希望能为调味品行业内公司的销售环节内部控制管理奉献出自己的绵薄之力。 关键词：内部控制；销售环节；业务流程；调味品行业 Abstract and Key words Abstract: With the rapid development of the world economy, Chinese enterprises are in the stage of vigorous development. However, due to the enterprises own internal control construction is not in place, resulting in a series of problems of lagging development, which greatly limited the enterprises development space and market. In order to better adapt to the market economy environment, more and more enterprise executives pay more attention to the construction of self-internal control sound. First of all, this article mainly QianHe flavor industry sales link of internal control as the main research direction, combined with the internal control system of the sales link, find out the link is not precise sales plan, not strict customer management, and such problems as the unreasonable promotions, secondly, the reference specifications for the construction of enterprise internal control system, aiming at the existence of its related problems. From the aspects of planning sales management, customer credit management, promotion and sales channels, the corresponding optimization solutions are proposed. Finally, according to the status quo of the traditional condiment industry and the actual sales situation of qianhe weiye company, and combined with the theoretical knowledge of internal control in the sales process, we find a targeted solution to the problem. The research content is well targeted at the internal control of the sales link in China, and at the same time, I hope to contribute to the internal