摘要
通过分析制造企业销售业务存在的主要问题,提供了制造企业必须加强对客户信用风险、销售业务合同、发货环节、发票开具、销售账款催收等方面的内部控制策略和方法,为制造企业提高销售业务水平,更好地实施对销售业务的内部控制工作提供借鉴和参考。
By analyzing the main problems in the sales business of manufacturing enterprises,the paper provides the internal control strategies and methods for manufacturing enterprises to strengthen credit risk,sales contracts,delivery links,invoicing and collection of receivables,which provides a reference for improving the level of sales operations,and making better implementation of the internal control of sales operations.
出处
《黑龙江科学》
2016年第21期120-121,共2页
Heilongjiang Science
关键词
制造企业
销售业务
内部控制
销售账款
Manufacturing enterprise
Sales business
Internal control
Sales account