A Company Sales Business Internal Control Case Study

With the continuous deepening of China's opening up to the outside world,the "One Belt and One Road" and the national strategy of military-civilian integration are gradually advancing,facing the great attraction of the world's second largest economy,large multinational companies have come to seize the Chinese market and compete among domestic excellent enterprises.Increasingly fierce,but also facing the challenges of these multinational giants,the competitive pressure of enterprises is increasing,and the probability of occurrence of risks is greatly increased.Under the influence of such internal and external environment,enterprises need to establish a complete internal control mechanism.In the existing market economy environment,in order to cope with market competition and maintain its own development,enterprises need to continuously expand sales scale,actively seize the market and create more economic value.Under the objective environment of increasing market competition pressure,enterprises choose to adopt aggressive credit sales policies to expand sales scale.This market strategy increases the business risk of enterprises.Under this circumstance,enterprises establish an effective sales business.Internal control mechanisms are especially important.Sales business involves contract management,price management,inventory management,accounts receivable management,etc.These links are directly or indirectly related to the company's funds,which will affect the company's capital turnover and use efficiency,and even the company's future development,potential.However,at present,most domestic enterprises have not established a sound and effective internal control mechanism for sales operations.The sales business of enterprises has presented a lot of risk points and high risk levels.Through the use of internal control related theories,this paper takes Company A as a case to refine the outstanding problems of price management without approval,lack of sales contract management,and confusion of accounts receivable management in the company,s sales business control process.The reasons for the deep analysis,analysis and development of effective improvement measures,increase the ability to withstand risks,and provide protection for the healthy development of enterprises.