Case Study On Internal Control Of Sales Business Of X Company

With the advancement of economic globalization,the domestic and foreign economic environment has become increasingly complex,and market competition has intensified.The significance and role of improving internal control of enterprises has gradually become prominent..The Enterprise Internal Control Standards and Enterprise Internal Control Supporting Guidelines jointly developed by the five ministries and commissions of china in 2006 are designed to allow companies to adapt to domestic and foreign regulatory requirements and to increase their self-sustainability and ability to resist risks.It is also to allow companies to adapt to the needs of domestic and foreign capital markets.As a carrier for cultural communication,the publishing industry plays an important role in building a socialist cultural power and enhancing the international influence of Chinese culture.The perfection of the internal control of the sales business of the publishing company not only helps the company to enhance its market competitiveness and expand overseas markets,but also helps Chinese socialist cultural construction and enhance the international influence of Chinese culture.Especially under the current relatively competitive in publishing industry and the mission of promoting the development of the national cultural strategy,it is particularly important to improve the internal control changes of the sales business of publishing companies.This paper takes the X publishing company as an example to conduct a case study on the internal control of the company's sales business.Firstly,this paper introduces the background and significance of case studies,combs and analyzes relevant research literature at home and abroad,and elaborates the research content and writing methods of this paper in detail.Secondly,by defining the concepts related to the internal control of the sales business,this paper analyzes in detail the specific control objectives,various control methods,and main risks and control measures in basic activities of the internal control of the sales business in order to accurately grasp the basics of writing this paper.Thirdly,by analyzing the business process and internal control of each link of X company's sales business,this paper finds that its sales business internal control system is complete,but there are still defects such as lack of customer credit management,insufficient rigorous management of price adjustments for sales fixed price,inadequate approval of sales discounts for general book products,and inadequate review and management of issued products.Finally,this paper deeply analyzes the existing defects and the reasons for the internal control of X company's sales business through a deep analysis,This paper propose specific suggestions and measures such as detailing customer credit management,strengthening sales pricing approval management,optimizing sales discount management processes,and improving approval procedures for delivery link.