The Research Of Abc Sales Company Financial Control

As the global economic integration, economy has achieved rapid development in our country, more and more Chinese enterprises, enterprise scale is expanding, the market competition. Today’s society, the development of the enterprise is faced with opportunities, and face the challenges, every day, business failures, and every day there are many enterprises, so the survival and development has become the most care about. Sales is the enterprise value chain is the most important link, its economic benefits for the enterprise inflows, at the same time, easy to bring enterprise management risk, it is the source of the lifeblood of enterprise survival, profit, sales financial control intended to regulate the business process, increase the capital inflows, reduce the cost of sales, sales of guard against risk, so the sales financial control is particularly important for enterprises.ABC sales company was established in2004, its parent company AA group was founded in1984, the group company with production, sales, rich food for the main business, as our country food industry leader, AA group to enter the Chinese food consumption market has29years history, since2000AA group falls into a high-speed development period, increasing sales by10%a year10%growth rate. Since the business has developed rapidly, the business division of labor is becoming more and more sophisticated, ABC sales company was founded in2004, the sales companies operate independently, self-financing, independent sales business. From ABC sales company as the research object, this article selects in the business of selling for the study of the main line, first introduced the ABC sales of the company’s financial control present situation, then analysis the company in the customer development and credit management in the process of sales, sales contract, sales delivery, debt collection, sales cost budget and control, credit and allowances, sales data and passing data, inventory management, sales back problems, and then analysis the reasons for these problems, and ABC company sales business can be divided into sales before and after sales, sales in the three stages, put forward the corresponding practical customer development and design of financial control of sales before the contract signing, delivery, collection and sales of cost budget and control, credit and allowances, sales data and passing data in the sales of financial control design, inventory management, sales return after sales of financial control design.This thesis to ABC distribution company will help to solve the problems existing in the sales process, also can draw lessons from other similar enterprises of the financial control design, perfect their own sales of internal financia control.