Research On Internal Control Of RT Company’s Sales Business

Enterprise internal control is the key to enterprise governance and plays an important role in enterprise management.At present,China’s economy is in a transitional period,and it is facing the deterioration of the international trade environment,and the economic situation is severe and complicated.In this case,improving the internal control of enterprises and perfecting the company’s management system has become a way for them to cope with the severe economic situation.RT Company is an enterprise that sells building materials paints and coatings.It has a one-stop service system of procurement,sales and service,and is representative in the local industry market.As the core of RT business activities,sales business is the main source of profits.RT enterprises should pay attention to the management of internal control of sales business if they want to achieve sustainable and benign development and stabilize their market position.In this paper,RT company is taken as the research object,and with the help of COSO internal control theory framework and five elements of internal control theory,the internal control of RT company is systematically evaluated,and the existing problems and reasons of internal control of enterprise sales are obtained,and on this basis,the relevant suggestions of internal control of company sales business are given.Specific to the problems existing in the internal control of RT company’s sales,this paper analyzes the control environment,risk assessment,internal control activities,information communication and supervision and control,and concludes that RT company has not established a special risk assessment mechanism,customer credit management is relatively lacking,performance appraisal standards are not detailed enough,information channel communication efficiency is low,and the supervision mechanism is not perfect,and it lacks attention.In view of these problems,this paper suggests that RT Company should: first,add individual core functional departments,effectively optimize talent team management and optimize product mix;Second,identify risks existing in business processes,strengthen customer credit management and add credit management personnel;Third,strengthen the management of accounts receivable collection and refine the performance appraisal indicators;Fourth,combining formal communication channels with informal communication channels;Five,enhance the intensity of control and supervision,and improve the supervision mechanism.The purpose of this paper is to find out the problems and reasons of internal control in RT company’s sales,and to improve the internal control mechanism in combination with the specific situation of RT company.At the same time,it provides some reference for companies in the same industry whose core business is sales operation.