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The meaning and purpose of internal control
Meaning of Enterprise Internal Control
Internal corporate controls Broadly speaking, it is one of the corporate management measures. To ensure the normal operation of the enterprise economy . Specifically, the internal control of enterprises refers to the enterprises to adopt a series of adjustments , evaluation , and control measures and systems to ensure the accuracy and authenticity of the letter of accounting information , to ensure the security and integrity of corporate assets , corporate guidelines and policies implementation provide true and reliable data , thus promoting the business to maximize economic benefits. Overall, the enterprise internal control is to ensure that the interests of the majority of company owners and employees , to ensure that the project 's expenses clearly an important means of testing the accuracy of the project 's return on investment .
Meanwhile, internal audit can draw relevant data and experience for companies to develop the next development strategy has an important role. Statistically, the general widely considered the internal control includes three aspects :
Accounting systems of enterprises, the administrative records of business transactions and business economics department summary report .
Control environment, in order to ensure effective management of internal controls in order to establish the internal terms and regulations.
Control procedures , refer to the internal control processes.
Overall, the company's internal control environment determines the internal control objectives or not. Across the enterprise internal control, internal control environment plays a dominant role .
Companies to implement internal control purposes
To ensure that the enterprise's economic activity can be carried out in accordance with appropriate authorization .
Ensure that enterprises of all economic activities amounts to accurately complete and timely accounting records , preparation of financial statements is to ensure compliance with the relevant accounting standards .
Ensure proper authorization to contact and deal with corporate assets and records have been .
Ensure that the accounting carrying amount of the asset is consistent with the actual amount .
Measures to build and perfect the system of internal control catering business
Food and beverage industry is labor-intensive industries, the staff working in the catering business subjective arbitrariness , cash flow is also big , bad once control is easy to cause damage to the enterprise. Raw food and beverage industry has a strong and practical life , manage expired or improper use will deteriorate , resulting in higher costs . Therefore, the healthy development of catering enterprises must need to build a rational scientific enterprise internal control system.
To build a sound sales control systems
Hotels in economic activities program is : Guests carte menu stated , the kitchen dishes after dinner menus checkout. The front desk staff and billing staff belong cashier catering department and finance department. This link includes a la carte menu and billing control . Carte menu can be used multi-type and continuous numbering method, which carte menu is divided into triplicate: the first brought bookkeeping, ordering a second linking into the kitchen , and the third is accounted for by United . When carte menu entry cash register systems, cash register to print bills. Lobby foreman should take good care of blank carte menu. Carte menu numbers should be used continuously , and if there are errors or cancellation of a single meal , it should keep good reference. To facilitate ordering management , the waiter should be responsible carte menu above to sign their names. Guests dine in the Canadian food should be timely and accurate record on the spot menu.
In order to avoid "running list" ( ie cashier personnel after receiving less pay or not to pay the financial officers ) phenomenon , you can use the menu ID issuance method, namely financial officers carte menu number on the payment , according to the guests seated reception foreman Remove the number of cases after the point of release to the a la carte menu waiter . After a day of business on settlement of accounts , financial officers will be subject to the creditors, carte menu coding , void or cancel the cashier handed menus and menu third joint checking , cancellation of registration after verification codes. If you check the discrepancies , the transfer of the second linking the kitchen to see if the menu is not the meal or the meal did not cashier cashier 's presence . Pumping look at the menu , the dishes on the menu on the View menu entry points are consistent with the dishes , dishes prices with no errors. In order to strengthen the management of menus, to avoid the loss of business payments , to ensure that each payment timely basis.
For the amount of income discounted to clear the reasons for the discount , the discount amount of signatures, and consumer customers . All discounts must be entered online entry , can not be taken manually.
Construction of the control system to improve accounts receivable
Strict standardized credit policy : a clear credit standards and credit conditions . Before granting consumer credit customers should investigate the economic ability to repay and credit customers. Clear lines of credit, credit terms , such as repayment of the credit agreement. Second, we must establish strict supervision, including supervision and oversight actual recovery status of accounts receivable , bad debts to build the system . Send the bill to the customer repayment period is about to expire , the repayment notices and statements, collect accounts receivable. And check customer information is complete losses are true, the bill is accurate. Which complete customer information including : consumer bills, payment guarantees , invoices, detailed billing billing address and so on. Every month on a regular basis to analyze the situation of trade recovery , to calculate the actual recovery and accounts receivable turnover ratio this month . For those customers who do not have full and timely repayment of the blacklist registered. For uncollectible receivables established for bad debts , finance department decides whether to take legal proceedings to recover the receivables held accountable conducted in accordance with the actual situation. Accounts can not be recovered by the manager before they can be included in the signature loss .
Build a sound control system material procurement and payment
Material catering industry procurement frequent economic activity , cash flow quickly , in order to ensure the rational use of funds, to avoid the cost of waste and corruption led to the loss of funds , food and beverage companies should establish incompatible with personal responsibility, procurement and payment functions to achieve separation , restraint and mutual supervision . Use the information http://www.ukassignment.org/dxessay/complete and clear purchase order is an element of control . Clear and complete purchase orders to reduce shipping and payment issues arising . Clear and complete purchase orders include the following: business name, purchase order number , purchase invoices, Invoice address , details of the delivery time and shipping address. After purchasing price list approved by the responsible officer must give a receipt , check the price, quantity and specifications of the goods receipt at your convenience . In the process, if we find a shortage of receipt of goods or specifications should match the quality and timely delivery vendors to reduce the amount of the purchase price or replacement of the goods and notify the accounting department . Managers must be signed and approved by the relevant person in charge of all payments to be before . All purchases must be timely and complete the relevant invoice entry accounting items , and check the total accounts. Invoices for the accounts in question , the original invoice should be the accounting credentials , but to mark " temporarily pay " words , the financial sector to retain this amount as a follow-up invoice basis . Procurement staff , receiving personnel and accounting personnel to be more communication and handover , ensuring consistent procurement of goods and the number of actual payment , determined to avoid the vulnerability of people use the work for personal gain .
Construction of the control system to improve the fixed assets and inventories
The most important elements of corporate fixed assets, internal control system is the budget control system. Catering enterprises should establish a sound system of budgetary control of fixed assets , all purchase and disposal of fixed assets will be subject to corporate management certification and licensing , and to develop responsible person in charge . Purchase of fixed assets catering enterprises should adopt centralized purchasing system. By bidding vendor selection , establishment of specialized fixed asset accounts registered , and details of division . Many basic facilities catering business is the customer directly , so the fixed assets to establish a sound protection measures to reduce the destruction of fixed assets. Fixed assets establish accountability system, regular inventory of fixed assets , loss and destruction of fixed assets for processing.
Internal inventory control food and beverage industry , including the procurement of goods , acceptance of storage , storage, receiving and processing. To carry out regular procurement inquiry , confirmed the price of the goods ; acceptance of storage to perform acceptance accountability , a clear acceptance of standards to ensure the quality of goods , quantity and specifications ; to determine the different storage methods and storage for different goods when the goods are stored time ; requisitioned goods requisitioned to strictly regulate the procedures to avoid waste mismanagement requisitioned goods . Regular inventory check inventory , identify problems and timely solutions .
Conclusion
Overall, with the rapid development of the British economy , the development of the UK food industry is also getting better and better , each catering enterprises should strengthen internal control and management of catering enterprises , establish a sound internal control system , and enhance the competitiveness of enterprises, promote the healthy and rapid development of the long-term enterprise .
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