xx热力集团销售与收款及内部控制制度毕业设计.doc
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xx热力集团销售与收款及内部控制制度毕业设计,毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，32400字左右。介绍：摘要随着我国市场经济的发展，企业之间的竞争也随之加剧，企业要想在竞争激烈的环境下生存下来，就应提高企业自身的整体实力。整体实力提高的核心问题就应是加强企业各个业务环节的监督与控制，而在企业众多的业务环节当中销售与收款业务环节...
内容介绍
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毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，32400字左右。介绍：
摘要
随着我国市场经济的发展，企业之间的竞争也随之加剧，企业要想在竞争激烈的环境下生存下来，就应提高企业自身的整体实力。整体实力提高的核心问题就应是加强企业各个业务环节的监督与控制，而在企业众多的业务环节当中销售与收款业务环节尤其重要。对销售与收款循环的控制可以增加企业现金流入、提高偿债能力、发展能力、特别是获利能力，从而增加企业自身的整体实力，使企业在竞争激励的环境中始终处于优势地位。设计一个适合企业自身发展的销售与收款制度除了能增加企业的整体实力，使企业处于竞争优势，也能解决由于企业自身经营特点而带来的一系列问题。
xx热力集团的主要经营业务有：销售产品，主要的产品有，热力、铝塑管、聚乙烯管道、各种管件等；提供劳务，主要提供的劳务有管道铺设安装劳务；工程施工，主要涉及的工程为热网铺设安装。由于企业涉及的业务比较多，涉及的产业比较广，企业整体的销售与收款环节较为复杂，存在着一定的潜在风险。为了提高企业的营运效率降低企业存在的潜在风险，企业应加强对销售与收款环节的会计制度设计。
关键词：销售收入 业务核算 内部控制
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
目录
摘要 I
Abstact II
第1章XX热力集团公司概况 1
1.1 企业自然概况 1
1.2企业管理概况 1
1.3企业财务概况： 3
第2章 XX热力集团销售与收款经营现状分析 6
2.1xx热力集团销售与收款经营现状 6
2.2xx热力集团销售与收款会计制度现状分析 7
2.3销售与收款会计制度存在问题的原因分析 8
2.4解决企业销售与收款会计制度存在问题的建议 9
第3章 xx热力集团销售与收款制度设计 12
3.1销售与收款确认和计量 12
3.1.1销售收入的确认和计量 12
3.1.2应收款项的确认和计量 13
3.2销售与收款业务的账务处理设计 15
3.2.1.会计核算基础工作设计 15
3.2.2.销售商品的会计处理 26
3.2.3提供劳务的会计处理 31
3.2.4工程核算的会计处理 32
3.2.5应收账款坏账准备的会计处理 34
第4章. XX热力集团的销售与收款内部控制设计 35
4.1销售与收款岗位分工与授权批准 35
4.2xx热力集团的销售与发货控制 36
4.3xx热力集团的收款内部控制 37
4.4xx热力集团监督检查控制 43
4.5xx热力集团票据管理办法控制 45
结 束 语 46
致 谢 47
参 考 文 献 48
摘要
随着我国市场经济的发展，企业之间的竞争也随之加剧，企业要想在竞争激烈的环境下生存下来，就应提高企业自身的整体实力。整体实力提高的核心问题就应是加强企业各个业务环节的监督与控制，而在企业众多的业务环节当中销售与收款业务环节尤其重要。对销售与收款循环的控制可以增加企业现金流入、提高偿债能力、发展能力、特别是获利能力，从而增加企业自身的整体实力，使企业在竞争激励的环境中始终处于优势地位。设计一个适合企业自身发展的销售与收款制度除了能增加企业的整体实力，使企业处于竞争优势，也能解决由于企业自身经营特点而带来的一系列问题。
xx热力集团的主要经营业务有：销售产品，主要的产品有，热力、铝塑管、聚乙烯管道、各种管件等；提供劳务，主要提供的劳务有管道铺设安装劳务；工程施工，主要涉及的工程为热网铺设安装。由于企业涉及的业务比较多，涉及的产业比较广，企业整体的销售与收款环节较为复杂，存在着一定的潜在风险。为了提高企业的营运效率降低企业存在的潜在风险，企业应加强对销售与收款环节的会计制度设计。
关键词：销售收入 业务核算 内部控制
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
目录
摘要 I
Abstact II
第1章XX热力集团公司概况 1
1.1 企业自然概况 1
1.2企业管理概况 1
1.3企业财务概况： 3
第2章 XX热力集团销售与收款经营现状分析 6
2.1xx热力集团销售与收款经营现状 6
2.2xx热力集团销售与收款会计制度现状分析 7
2.3销售与收款会计制度存在问题的原因分析 8
2.4解决企业销售与收款会计制度存在问题的建议 9
第3章 xx热力集团销售与收款制度设计 12
3.1销售与收款确认和计量 12
3.1.1销售收入的确认和计量 12
3.1.2应收款项的确认和计量 13
3.2销售与收款业务的账务处理设计 15
3.2.1.会计核算基础工作设计 15
3.2.2.销售商品的会计处理 26
3.2.3提供劳务的会计处理 31
3.2.4工程核算的会计处理 32
3.2.5应收账款坏账准备的会计处理 34
第4章. XX热力集团的销售与收款内部控制设计 35
4.1销售与收款岗位分工与授权批准 35
4.2xx热力集团的销售与发货控制 36
4.3xx热力集团的收款内部控制 37
4.4xx热力集团监督检查控制 43
4.5xx热力集团票据管理办法控制 45
结 束 语 46
致 谢 47
参 考 文 献 48
