a公司销售管理内部控制的研究

上海交通大学硕士学位论文A公司销售管理内部控制的研究姓名：李业成申请学位级别：硕士专业：会计指导教师：金铭20090524A200720086ACOSOAAAAATHESTUDYONINTERNALCONTROLOFSALESMANAGEMENTINTHEAABSTRACTInternalcontrolisanintegralpartofgoodmanagement.Ithelptokeepthecompanyoncoursetowardsprofitabilitygoalsachievementofitsmissionandminimizeriskalongtheway.AlongwiththeoutbreakofthecreditcrisesIntheUnitedStates,webecomeincreasinglyawarethattheextensivemodeofgrowthisnotsustainable.China'sentrepreneursarefacingunprecedentedchallenges.Atsuchatimetoactagainsttheglobalfinancialcrisis,weshouldhavefullconfidencetoturnchallengesintoopportunities.Enterprisesmustre-examineandimprovetheirowndevelopmentstrategies,strengthenenterprisemanagement,groundhandlingskills,anddoagoodjobofinternalcontrolisthebesthandle.Therefore,oneurgenttaskatpresentistoapplyadvancedtheoriesandmethodsofinternalcontrols,improvetheenterprise'sinternalcontrolsystem,improveriskmanagement.Paperfirstreviewedthetheoryoftheevolutionofinternalcontroltheoryinforeigncountriesandthestandardizationoftheprocessofinternalcontrolinchina,focusingonBasicStandardforEnterpriseInternalControl”jointlyissuedby5Chinesegovernmentauthoritiesandregulators,andbasedonTheStandardoftheinternalcontrolrequirements,writeranalyzesAcompany'sstatusandtheexistenceofinternalcontrol.Regardingtotheexistingproblems,thearticletakestheCOSOinternalcontroltheoryandTheStandardasthebasis,hascarriedontheelaborationtotheACorporation'simprovementofinternalcontrolpractices.Asalistedcompany,Acompanyhasinternalcontroldeficienciesinsalesmanagement.Accordingtothecharacteristicsoffast-movingconsumergoodsindustry,Throughthepreparationofflowchart,confirmationoftheriskandcriticalcontrolpoint,weestablishinternalcontrolproceduresrelateddocuments,andthroughtheuseofdocumentcontrolstandards,wecanobtainfurthereliminationofbottlenecksandredundancytoensurethatthebusinessstrategygoals.AlotofinternalcontrolproblemsinAcompanyarecommon,andhissolutionswillhaveacertainuniversality,Therefore,Acompany'sinternalcontrolpracticecanbeusedforreferenceforothercompanytoimprovetheinternalcontrol.KEYWORDS:InternalControl,Thestandard,SalesManagement,FlowchartMPAccA11.12007,,2009711.2MPAccA2,,MPAccA32.1182030203070193419361947AICPA1949,,1958CAPSAP29197212MPAccA4(AICPA)(ASB)1:20701988AICPAASB55Structure20901992COSOTheCommitteeofSponsoringOrganizationoftheTreadwayCommitteeAAAAICPAIIAFEIIMACOSOInternalControlIntegratedFrameworkCOSOCOSOCOSO199678COSO19971198855::;;200220022002Sarbanes-Oxley2002RegulationsSarbanes-Oxley40440412MPAccA532120049COSOEnterpriseRiskManagementFrameworkERM1-1COSO(),20069()20066COSO200420056200562006715MPAccA8200611172008628,,200971,,,,,,,,,,,,,,1234MPAccA9COSO56789MPAccA10A3.1AA()OO20072.410ISO90011994HACCPISO9001200020043000GMP4.52006-200720072006568,271,302.47530,871,864.2333,950,616.1172,230,404.425,109,737.3740,860,390.84-10,063,619.18-8,072,189.330.020.17MPAccA110.020.17-0.04-0.03%0.514.27%0.544.31%-1-0.84%-1.07-0.850.660.621,675,368,837.361,722,026,404.541,005,604,351.80956,984,750.224.193.9920074,350,755.148,029,754.631,094,250.244,476,128.40MPAccA12-23,481.91572,316.20-3,326,366.1515,173,356.55200775101517.34-1006.36-1%20067600200650200620072007200812200860001200841123200932670.982848.792696.35274.8320032010MPAccA1310010010100607200166,524.752007123145,414.0439,169.026175.7521,110.7120054000200712200223,77915,953.343.2901513%35%(1)(2)(3)MPAccA143000,500,11%,5000~138%100~50007%,,,90;2001WTO512%20037()20062007215114MPAccA152005()20061/20510%GDP1015%3.31114MPAccA16(2)iso9001haccpgmp3.420MPAccA17MPAccA18A4.1,4.1.1123MPAccA19456789123454.1.2MPAccA204.1.3MPAccA21,4.20808MPAccA223-520%4.3123MPAccA234AMPAccA244.44.4.14-1FIGURE4-1Invoiceapprovalflowchart4.4.21)1K12K23K32)1K1CRMMPAccA25AB;C2K25000500010000100003K33)MPAccA264.54.5.14-2FIGURE4-2Accountsreceivableflowchart1MPAccA27+2823034.5.21)1K12K23K32)1K143/436912205MPAccA28CRM15151545151515452K220AB5,30CABABCD3.2.2()CMPAccA29D3K35000500010000100003)4.64.6.1MPAccA3014-3FIGURE4-3Orderflowchart10%10%MPAccA3124-4FIGURE4-4Returnflowchart4.6.21)1K12K2MPAccA323K34K45K56K62)1K1CRMCRM2K210%10%3K34K45K56K6MPAccA333)4.74.7.14-5FIGURE4-5Promotionalfeeloanapprovalflowchart20002000MPAccA344.7.21)1K12K22)1K12000200010002K22)MPAccA354.84.8.137101520CRM//MPAccA364-6FIGURE4-6Promotionalfeeapprovalflowchart4.8.21)1K2K2)1K1ABCD2K2CRM3)MPAccA371/4-14-24-34-424-54-64-1/1/2008/0000000000000000000000000000000000012YYMMDDYMD3……4564-22///012YYMMDDYMD3456CRM7MPAccA384-33//12YYMMDDYMD34……56784-41012MPAccA394-58-1______//4-68-5TGDC3MPAccA40ABC4-74-79///ATGDMBPOPMPAccA41A//BABCABCDMPAccA424.94.9.14-7FIGURE4-7Managementofcustomerprofilesandcreditapprovalflowchart4.9.21)1K12K23K3MPAccA432)1K1ABCDA75%B15%C5%2K23K3,,,,MPAccA44,,3)4.10122003(IIA):,MPAccA45,,32002ACFE1997200260326.90%46.20%26.30%MPAccA4620086A123ERM4,,MPAccA47[1]TreadwayCOSO2005[2]TreadwayCOSO2008[3]2008[4]2008[5]2007114131[6](2004),,,2004[7]2007[8