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    Strengthening Internal Control And Management Of Finance In Enterprises

    2014/10/5 19:43:00 17

    FinanceEnterpriseInternal Control Management

    Around the enterprise's prior inspection, process monitoring and ex post examination, many enterprises' financial personnel only did the post examination, but many unreasonable phenomena happened after the event. After examination, even if we found problems, we could not recover the losses for the enterprises.

    The following eight examples of internal control of enterprises are discussed.

      

    (1)

    Sales receivables

    Cycle.

    Under the credit sale mode, sales and receivables business processes include: processing customer orders, approving credit sales, sending goods, issuing sales invoices, recording sales and collection business, regular reconciliation and collection of accounts, approving sales returns and allowances, and approving the cancellation of bad debts.

    enterprise

    After receiving the customer order.

    The sales order should be made immediately, and the names, specifications and quantities of the goods ordered by customers should be listed as the basis for processing orders.

    Before issuing the merchandise, investigate the customer's credit status according to the credit sale policy.

    After the authorized officer approves the customer's credit limit, the goods are allowed to be shipped. The invoice must be signed, invoiced to the customer and registered for sale.

    Prepare regular accounts and send accounts receivable to customers and check account records with customers.

    The accounts receivable aging analysis table should also be compiled. Customers who have exceeded the normal credit period will collect money in various ways.

    And notify the credit manager.

    Collect payment and record

    cash

    The most important thing is to ensure that all income must be recorded in cash or bank accounts and relevant subsidiary ledgers.

    Reduce the collection of large amounts of cash, strictly prohibit non-financial personnel from contacting money or deposit money into personal bank cards.

    (two) procurement payment cycle.

    Financial affairs should be involved in the formulation of a standardized enterprise procurement process and check whether it is implemented in the process. Whether the materials to be purchased by the requisition list are made according to the production plan, whether the requisition department and the purchasing department have separated their functions and powers, whether the inquirers and the actual purchasers are the same person, whether they have followed more than 3 price policies, and whether the large-scale procurement has implemented the bidding mode.

    In the process of purchasing, finance needs to be supervised and even directly involved in large purchases, so as to avoid causing losses to enterprises. Only through the process of the above specifications can the purchase materials be allowed to go into storage and the purchase invoices are accounted for.

    Payment must be paid directly to the supplier through the bank and not by the purchaser.

    (three) production and inventory cycle.

    Now the market economy is a buyer's market, deciding that enterprises must also sell products instead of fixed sales. First, we must check whether the production departments arrange production according to the sales orders issued by the sales department, and compare the production notifications with the sales orders, so as to avoid differences, cause inventory backlog and occupy all kinds of resources of enterprises.

    Whether the requisition list is issued according to the production notice, whether the material ratio is within the ratio of the approval of the technical department, and whether there is discrepancy with the previous comparison, whether the labor cost is counted according to the output and working hours, and whether the distribution is correct among the products.

    Check warehouse stock, customer orders have been issued, resulting in a large number of reasons for backlog, irregular stock storehouse surprise check, check whether the accounts are consistent.

    Clean up warehouse stock, classify inventory items, which items can continue to sell, which items need to be cleaned or disposed of.

    (four) the cycle of fixed assets.

    The fixed assets management of an enterprise shall be designated by a special person, but the financial personnel shall also assist in the management. The purchase of fixed assets shall be submitted to the general manager's office by the departments concerned, and the annual demand plan shall be submitted to the general manager's office. The reasons, prices, models, quantities, and functions of the fixed assets shall be stated in the plan. The general manager's office shall submit the report to the leader, and the purchase shall be carried out according to the plan after approval by the competent leader.

    The purchase of planned external assets shall be submitted to the general manager's office by the Department that needs to be purchased, and the general manager's office shall submit the report to the general manager, and the general manager shall make the purchase after examination and approval.

    The purchase of fixed assets shall be held by the general manager's office in principle. After special circumstances are agreed by the head of the general manager's office, they can be purchased by the departments themselves.

    The purchase of fixed assets should be based on the principle of "goods ratio three, quality and low price", so as to maximize the use efficiency of funds.

    After purchase, the "check list of fixed assets" should be completed jointly by the person in charge and the special management personnel. The relevant personnel should sign the corresponding column in the "fixed assets acceptance list".

    The manager takes account of the "fixed assets acceptance list" and related invoices to the accounting department for reimbursement.

    After the completion of the acceptance of the fixed assets, the "special asset card" and "fixed assets audit" shall be completed by the special management personnel and classified management.

    The daily maintenance and repair work of fixed assets is responsible for the use department, and regular check and inventory.

    The office of the general manager at the end of the year shall conduct a comprehensive inventory of all kinds of fixed assets with the finance and accounting department, and submit the list of check results and attached reports to the leader in charge.

    The scrapping of fixed assets should be reported by the use department. After the joint appraisal is made by the relevant departments, the office of the general manager shall examine the audit and fill in the "scrap application form for fixed assets", and the relevant personnel shall sign the corresponding column in the "scrap application form for fixed assets" and go through the cancellation procedures after approval by the competent leader.

    The damage or loss of fixed assets caused by personal reasons shall be compensated by the responsible person.

    If the fixed assets are scrapped and cleaned up, if they have income, they should be turned over to the accounting department.

    Before pferring, the employees should return all kinds of fixed assets borrowed and borrowed from the general manager to the general manager's office, and return the formalities. They should be pferred to the human resources department according to the notice and other supporting documents issued by the general manager's office.

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