xx藥集團制藥總廠銷售內(nèi)部控制制度設(shè)計

摘要

銷售環(huán)節(jié)是企業(yè)最重要的環(huán)節(jié)，它決定資金流動的速度和企業(yè)的經(jīng)營成果。因此，對銷售收入的確認、應(yīng)收賬款信用體系的建立和銷售內(nèi)部控制制度的設(shè)計都對銷售環(huán)節(jié)有著重要的影響。針對xx藥集團制藥總廠應(yīng)收賬款信用體系建立問題，簡述了企業(yè)的自然概況和管理概況，概括了國內(nèi)外信用管理體系的研究動態(tài)，對本設(shè)計的研究范圍進行了界定。在銷售收如確認上，分別進行已實現(xiàn)的銷售收入的確認和可實現(xiàn)的銷售收入的確認。銷售業(yè)務(wù)核算中，選擇了現(xiàn)銷和賒銷進行核算，并列出會計分錄。對xx藥集團制藥總廠的銷售內(nèi)部控制制度做出了具體的規(guī)定，職責(zé)分工與授權(quán)批準(zhǔn)制度設(shè)計、銷售與發(fā)貨控制制度的設(shè)計、銷售與收款業(yè)務(wù)會計核算控制制度的設(shè)計、應(yīng)收賬款業(yè)務(wù)內(nèi)部控制方法的設(shè)計、其他應(yīng)收款業(yè)務(wù)內(nèi)部控制方法的設(shè)計、預(yù)付業(yè)務(wù)內(nèi)部控制方法的設(shè)計，方便于企業(yè)的管理。

關(guān)鍵詞　銷售核算　信用體系　內(nèi)部控制

Abstract

Sales is the most important aspect, which determines the speed of capital flows, operating results and businesses. Therefore, sales revenue recognition, accounts receivable credit and marketing system of internal control system design has an important link to the sales impact. Harbin Pharmaceutical Group for the pharmaceutical plant to establish a credit system for accounts receivable problems, a brief overview of the enterprise and management of the natural profile, a summary of domestic and international credit management system of research, the design of this study were defined. Admission, such as in the sales confirmation, the separate sales have been achieved can be achieved recognition and confirmation of sales. Sales accounts, select the credit for the current marketing and accounting, and accounting entries are listed. General Pharmaceutical Factory of Harbin Pharmaceutical Group's sales of the internal control system has made specific provisions for division of responsibilities and powers delegated by the system design, sales and delivery control system design, sales and receivables business accounting control system design, should be accounts receivable business methods of internal control design, other receivables business methods of internal control design, pre-paid business methods of internal controls designed to facilitate the management of enterprises.

Sales link is the most important link, its decision of cash flow speed and business results. Therefore, the confirmation of sales, accounts receivable credit system and the establishment of internal control system design sales are sales link has important influence. For group pharmaceutical factory establish accounts receivable credit system, describes the general and management of enterprise nature, credit management system were summarized the research dynamic range of design research, this paper define. In the sales confirmation on the charge such as, has realized sales confirmation and can achieve sales confirmation. Sales business accounting, the choice of the pin and the credit accounts and accounting entries. For group general pharmaceutical factory, the internal control system of the sales made specific provision, responsibilities and authorized system design, sales and delivery control system design, sales and payment business accounting control system design, the account receivable internal control method of business design, other receivables business internal control method of design, business internal control method of advance design, convenience in enterprise management.

key words  Sales Accounting  Credit system  Internal Control

 
目錄
摘要 
Abstract 

第1章 xx藥集團制藥總廠企業(yè)概況 
1.1企業(yè)自然概況 
1.2企業(yè)管理概況 
第2章 xx藥集團制藥總廠應(yīng)收賬款信用體系的建立 
第3章 xx藥集團制藥總廠銷售核算制度設(shè)計 
3.1銷售收入確認設(shè)計 
3.2會計科目設(shè)計 
3.3賬簿設(shè)計 
3.4銷售業(yè)務(wù)處理設(shè)計 
3.4.1現(xiàn)銷 
3.4.2賒銷 
第4章 xx藥集團制藥總廠銷售內(nèi)部控制制度的具體設(shè)計 
4.1銷售業(yè)務(wù)與收款業(yè)務(wù)控制制度的設(shè)計 
4.1.1職責(zé)分工與授權(quán)批準(zhǔn)制度設(shè)計 
4.1.2銷售與發(fā)貨控制制度的設(shè)計 
4.1.3銷售與收款業(yè)務(wù)會計核算控制制度的設(shè)計 
4.2應(yīng)收及預(yù)付業(yè)務(wù)控制制度的設(shè)計 
4.2.1應(yīng)收賬款業(yè)務(wù)內(nèi)部控制方法的設(shè)計 
4.2.2其他應(yīng)收款業(yè)務(wù)內(nèi)部控制方法的設(shè)計 
4.2.3預(yù)付業(yè)務(wù)內(nèi)部控制方法的設(shè)計 
結(jié)束語 
致謝 
參考文獻 
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