The Study On Internal Control Of Sales Management In The ZS

In the global economy has not come out of the haze today, more and more companies are beginning to realize that an effective internal control can help the company to stay away from the company’s management failure. At present, China’s internal control standard system only principled framework and guidelines, and do not detaile document on internal control. Internal control for different different company is not the same. So it is very necessary to study the internal control of the company’s business. In such a big background, ZS company still maintained a high development trend. As a R & D, production and sales of magnetic products in one of the company, due to the rapid development of the company gradually ignored the internal control, resulting in sales of internal control and corporate disjunction. Although it did not affect the company’s overall internal control effectiveness, but still restricts the company to the goal that a combination of environmental protection with the world’s leading companies Magnets. This paper focuses on the ZS company sales of internal control, internal control five elements as the research framework, in order to find out a conducive to the company continue to grow and develop effective sales of internal control, and ultimately improve the ZS company overall competitiveness. Finally, in the hope of providing guidelines for the ZS company and also has a certain reference significance for other companies to establish internal control sales business.The thesis is divided into six parts.The first part of the introduction. From the research background, research significance, research contents and methods of three aspects.The second part, the related concepts and theoretical basis. Mainly expounds the meaning of internal control, the five elements of internal control, control theory, information asymmetry theory.The third part, the current status and problems of internal control of ZS company sales. First of all, the ZS company was introduced; then, the current situation of internal control of sales is introduced from the five elements; finally finds out the problems existed in the internal control of the sales mangement.The fourth part, ZS company sales of internal control the cause of the problem analysis, mainly from the following several aspects to the lack of good internal control environment, sales business assessment system design is not perfect, accounts receivable payment mechanism has not yet been established, the lack of detailed rules of contract management fan, communication and information sharing is not smooth, audit departments of supervision.The fifth part, countermeasures of perfecting the internal control of the sales business. Mainly from the following several aspects to begin to create a good internal control environment, improve sales evaluation system, should be established in the accounts receivable reminder machine, standardize the management contract for the sale, enhanced communication and information sharing, strengthening the function of audit supervision department.The sixth part, conclusion.