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MBA硕士毕业论文_TR公司销售业务内部控制研究

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更新时间:2020/3/20(发布于广东)

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文本描述
摘要
TR公司销售业务内部控制研究
企业内部控制作为一种内在机制是实现现代企业经营发展的重要手段。建立有效
的内部控制可以改善企业经营成果,提高企业经营效益;可以保持企业财务信息的真
实公允,加强信息沟通,增强监督力量。内部控制涉及企业的各个业务环节,而销售
业务更是占有重要的关键地位,它决定了公司是否可以在竞争市场中成功占据有利的
地位,实现有效经营。因此,为了实现企业的持续经营,建立和完善有效的销售内控
业务体系,提升内控水平非常必要
TR公司已经在光伏市场上走过20余年,致力于为全球提供清洁可靠的太阳能电力
能源。近些年来,面对内外部环境的变化,TR公司为了在市场上保持自己的领先地位,
实现经营的快速发展,逐渐忽略了销售业务的内部控制,完善TR公司的销售业务内部
控制是公司稳步健康发展的必经之路,是公司内部治理的重中之重
因此,本文着重研究TR公司销售业务环节存在的问题,以内部控制五要素理论为
基础,遵循理论结合实际的原则,为了寻找有效的销售内部控制方法来提高公司的市
场竞争力,通过进行实地考察和访谈,分析了公司目前的销售现状和销售环节中存在
的问题。首先,阐明内部控制五要素的内涵和相互关系,提出销售业务基本流程和各
环节存在风险和控制点。然后,对TR公司的销售业务及其内部控制的现状进行介绍
基于内部控制五要素方面研究,揭示了TR公司在客户信用管理、销售合同订立、发货
管理、应收账款回款存在若干问题,指出正是由于缺少有效的控制环境、销售合同管
理不规范、沟通与信息共享不畅、应收款项回款机制尚未建立、监督机制未健全造成
的。最后,提出改进措施,改善销售业务环节中存在的问题。内部控制重在落实,设
立专门的信用管理部门、规范合同管理、完善发货流程、加强信息沟通、健全应收账
款回款机制、强化内外部监督尤其关键,需要公司每位员工成为内部控制的执行者和
监督者,最大力量发挥内部控制的作用。本文期望通过对TR公司进行研究,找到降低
公司销售业务环节风险的改善对策,也为其他企业进行销售业务活动时可能出现的问
题提供参考
关键词:
销售业务,内部控制,五要素,措施
I
Abstract
The Study on Internal Control of Sales Operation in the TR
As an internal mechanism, enterprise internal control is an important means to realize
the development of modern enterprises. The establishment of effective internal control can
improve the operating results and the operation efficiency of enterprises. It can also maintain
the true and fair financial information of the enterprise, strengthen the communication of
information and strengthen the supervision power. Internal control involves the various
business segments of the enterprise, and sales business occupy an important key position
which decides if the company can successfully get a dominant position in the competitive
market and realize effective operation. Therefore, in order to realize the continuous operation
of the enterprise, it is necessary to establish and improve the effective internal control
business system and improve the internal control level.
TR Corporation has been in the PV market for more than 20 years and it is committed
to providing clean and reliable solar energy for the whole world. In recent years, in the face
of changes from internal and external environment, TR Corporation has gradually neglected
the internal control of the sales business in order to maintain its leading position in the
market and realize the rapid development of operation. The internal control of TR
Corporation's sales business is the only way for the company to develop steadily and
healthily. It is also the top priority of corporate governance.
Therefore, this paper focuses on the internal control problems of TR Corporation's sales
business. Its’ views is presented on the basis of internal control's five elements theory. This
paper analyzes the current situation and problems of TR Corporation's sales business and
sales links by means of field trips and interview survey based on the principle of combining
theory with practice. It tries to find effective internal control measures to finally improve the
company's market competitiveness. Firstly, this paper clarifies the connotation and
interrelation of the five elements of internal control and puts forward the basic process of
sales business and the risk and control points of each link. Then, introduce TR Corporation's
sales business and the present situation of its internal control. By studying internal control's
five elements theory, it reveals that TR Corporation has some problems in customers' credit
management, sales contract, delivery management, accounts receivable. It's for these reasons:
lack of control environment, lack of standardized sales contract management, lack of
communication and information sharing, the payment collection mechanism has not been
III。