The Research On The Internal Control Issues Of Zhenghui Decoration Company Sales Business

Among the several links of production and operation of enterprises, only the sale is the process that can be directly converted into capital, which determines whether the enterprise can get a return or not, and whether the profit can be realized. Therefore, it can be said that sales is essential to enterprises. With the development of the real estate industry, the development of decoration industry is becoming more and more stronger. However, due to fierce competition in the homogenization of industry sales, sales of decorative enterprises face many pressures, in order to expand the sales business, internal control problems occur more easily.This paper selects Zhenghui decoration company as the object of study, in the case of the battle for market,customers intensified, Zhenghui only elevates the immediate interests, not pay attention to internal controls of sales, resulting in many problems in the sales business. Based on practical investigation and analysis of the company, this paper finds such problems as, The flow of sales capital is poor, decoration designers seek personal gain, the contract fraud is general, company supervision colluded with the project manager, project quality is poor is poor, and so on. In view of the sales problems existing in Zhenghui decoration company, combined with its sales business processes and internal control situation and referring to the relevant internal control theory, this paper discovers the roots lie in many sales internal control points, such as lack of credit check, independent accounts receivable collection authority, lack of supervision of the sales contract, excessive concentration of decoration engineering authority, etc. then puts forward the corresponding suggestions for improvement, such as distribution of power and responsibility, accounts receivable management, contract signing.This paper not only improves the company's sales business process, which is helpful to improve company sales business control, and ensure the healthy development of the company, but also has a good reference value for the use of internal control in the decoration industry...