Research On ZH Company's Internal Control Of Sales Business

The development of market economy has provided an opportunity for many small and medium-sized enterprises to grow up,while the opportunity also with the evolution of the fierce competition.Internal control is just the key for enterprises to against risks effectively and ensure the integrity and safety of assets.Sales as one of enterprise's core business,which is directly linked to cash flows and involving many important link such as the product pricing,payment collection,are more easily to produce the phenomenon of fraud,and it will cause a hidden danger to the safety of goods and funds.Therefore,the construction and improvement of sales business internal control should be the top priority of internal control.In this paper,I choose ZH company of instrument and meter industry as the research object.ZH is a private enterprise that has been established for over twenty years,after years of development,it has formed a business mode of integrating production,learning and research.What's more,the technology level of it's product is highly competitive.With the development of the company,the current sales business internal control can not completely adapt to the sales business characteristics,therefore the defects of the sales business internal control are gradually exposed.How to improve the sales business internal control to adapt to the development of the company is an important problem of ZH company.In this paper,through the way of field visits to ZH company,I understand it's basic business processes,meanwhile obtain relevant system files and financial data,after that I understand the characteristics of ZH company's sales and the present situation of it's internal control.Then,taking the control status of each process as the breakthrough point,combined with the five elements of internal control and the key risk point of sales link,it analyzes what problems exist in designing or operating,and briefly introduces what caused these problems.At last,according to the practical situation of ZH company,from the sales plan,product pricing,market development,customer credit management,the management of the accounts receivable,sales contract management system aspects,it comes up with suggestions to solve these problems,hoping to improve the sales business internal control of ZH company and regulate the sales behavior to prevent the risk of sales.At the same time,it also hopes more enterprises in the same industry sales can learn something in this paper.