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Research on Improving Key Internal Control about Sales and Distribution of U Co.Ltd

Author: WenYuMing
Tutor: LiuGuiLiang
School: Hunan University
Course: Accounting
Keywords: Internal control Entity sales Virtual sales Cold chain-distribution Information construction
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 54
Quote: 0
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Abstract


With the development of social economy and the improvement of the livingstandard of the people, the meat enterprises promote market continually, make entitysales and virtual sales run synchronously, and improve the cold chain logistics systemby the way of self-built and the third-party logistics, which will protect the safety ofmeat, promote the meat product upgrades and the channel upgrade s.Company cancope with the complicated environment, build a risk-based internal managementsystem, achieve enterprise development strategy by means of effective internal control.Due to the particularity of animal husbandry, the meat companies is different fromordinary market sales in the sales, distribution processes, risk and control measures.The existing literature rarely involves the internal c ontrol study about sales anddistribution of the meat business, this study will help improve the level of that.This paper takes the meat enterprise as the study field, learns from the internalcontrol researches of general corporate sales and distribution on the basis of relatedtheory, analyses its internal control combined with industry and business features byinterviews and research. The paper introduces the basic background of the company,discovers the existent problems, such as single brand value of entity selling, lowincome of virtual sales, formalized internal supervise, through the analyses of thecompany. And then the paper makes further dissect, finds the reasons for the existentproblems. The paper improves internal control research about YouHui Company inphysical sales, virtual sales, cold chain logistics and other aspects by the use of thebasic principles and practice of internal controls.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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