畢業(yè)設計，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標準，32400字左右。介紹：
摘要
隨著我國市場經(jīng)濟的發(fā)展，企業(yè)之間的競爭也隨之加劇，企業(yè)要想在競爭激烈的環(huán)境下生存下來，就應提高企業(yè)自身的整體實力。整體實力提高的核心問題就應是加強企業(yè)各個業(yè)務環(huán)節(jié)的監(jiān)督與控制，而在企業(yè)眾多的業(yè)務環(huán)節(jié)當中銷售與收款業(yè)務環(huán)節(jié)尤其重要。對銷售與收款循環(huán)的控制可以增加企業(yè)現(xiàn)金流入、提高償債能力、發(fā)展能力、特別是獲利能力，從而增加企業(yè)自身的整體實力，使企業(yè)在競爭激勵的環(huán)境中始終處于優(yōu)勢地位。設計一個適合企業(yè)自身發(fā)展的銷售與收款制度除了能增加企業(yè)的整體實力，使企業(yè)處于競爭優(yōu)勢，也能解決由于企業(yè)自身經(jīng)營特點而帶來的一系列問題。
xx熱力集團的主要經(jīng)營業(yè)務有：銷售產(chǎn)品，主要的產(chǎn)品有，熱力、鋁塑管、聚乙烯管道、各種管件等；提供勞務，主要提供的勞務有管道鋪設安裝勞務；工程施工，主要涉及的工程為熱網(wǎng)鋪設安裝。由于企業(yè)涉及的業(yè)務比較多，涉及的產(chǎn)業(yè)比較廣，企業(yè)整體的銷售與收款環(huán)節(jié)較為復雜，存在著一定的潛在風險。為了提高企業(yè)的營運效率降低企業(yè)存在的潛在風險，企業(yè)應加強對銷售與收款環(huán)節(jié)的會計制度設計。

關鍵詞：銷售收入 業(yè)務核算 內(nèi)部控制
Abstract
Along with the development of market economy in China, the competition between enterprises, enterprises also want in a competitive environment, should improve survival enterprise strength. To improve the overall strength of the core problem is to strengthen enterprise business of supervision and control, joints and numerous business links in the enterprise of sales and payment services are particularly important. Sales and payment cycle control can increase the cash inflow; improve the solvency and development ability and profitability, thus increasing the overall strength of enterprises, enterprises in the competitive environment of dominance. Design a suitable for enterprise development sales and payment system in addition to increase the overall strength of enterprises, enterprises can solve some of the problems of management.
Dasheng thermal group's main business: selling products, the main products are involved, aluminum heat tube, polyethylene pipes etc. Main services including pipe lying, engineering construction involves mainly for piping laid installation. Its business scope involves selling products, services and engineering construction. Install Due to the enterprises involved in the business, the more widely, industry sales and payment of the enterprise business links are more complex, which also has certain risks. In order to improve enterprise's operation efficiency, enterprises should strengthen the link to sales and payment system design.

Key words Sales Revenue Business accounting Internal control

目錄
摘要 I
Abstact II

第1章XX熱力集團公司概況 1
1.1 企業(yè)自然概況 1
1.2企業(yè)管理概況 1
1.3企業(yè)財務概況： 3
第2章 XX熱力集團銷售與收款經(jīng)營現(xiàn)狀分析 6
2.1xx熱力集團銷售與收款經(jīng)營現(xiàn)狀 6
2.2xx熱力集團銷售與收款會計制度現(xiàn)狀分析 7
2.3銷售與收款會計制度存在問題的原因分析 8
2.4解決企業(yè)銷售與收款會計制度存在問題的建議 9
第3章 xx熱力集團銷售與收款制度設計 12
3.1銷售與收款確認和計量 12
3.1.1銷售收入的確認和計量 12
3.1.2應收款項的確認和計量 13
3.2銷售與收款業(yè)務的賬務處理設計 15
3.2.1.會計核算基礎工作設計 15
3.2.2.銷售商品的會計處理 26
3.2.3提供勞務的會計處理 31
3.2.4工程核算的會計處理 32
3.2.5應收賬款壞賬準備的會計處理 34
第4章. XX熱力集團的銷售與收款內(nèi)部控制設計 35
4.1銷售與收款崗位分工與授權批準 35
4.2xx熱力集團的銷售與發(fā)貨控制 36
4.3xx熱力集團的收款內(nèi)部控制 37
4.4xx熱力集團監(jiān)督檢查控制 43
4.5xx熱力集團票據(jù)管理辦法控制 45

結(jié) 束 語 46
致 謝 47
參 考 文 獻 48