The Optimization Research On Internal Control System For Sales Business Of A Company

In recent years, the China’s ministry of finance, securities regulatory commission, insurance regulatory commission, the auditor and the China banking regulatory commission jointly issued "a complete set of internal control guide lines for enterprise". Along with the basic internal control norms for enterprises", we have formed our country enterprise internal control basic norms system, which required the listed companies, the large and medium-sized unlisted companies set up perfect internal control. Indicating that China’s relevant departments has focused on the construction of the internal control system. Due to slow economic growth, domestic economic structure adjustment and so on reasons, the cable manufacturing industry overall downturn in our country, and the cable business situation become much more severe.To ensure the enterprise’s growth, stability and sustainability, it is particularly important and urgent to establish and refine sales and receivables internal control and regard its management as a significant part of the business management.lt is not only the primary means by which the managers strengthen sales management, control sales activities, but also the important content which to enhance the effectiveness of internal governance and to maintain the competitiveness of the industry.A company located in Zhuhai City, Guangdong Province isn’t the listed company, but it has a large scale, ranking the first in the cable industry, which is very competitive in research and market shares. The company has established the internal control system, but the system and the implementation still exist some problems.To optimize A company internal control system, this paper based on recent research results of domestic and international and the internal control theory, such as the principal-agent theory, system theory and risk management theory, combined with the operating status of A company, propose the problems which happened in the sales and receivables cycle process, and analyze the existing problems according to "enterprise internal control application guideline ninth-sales business".This paper give advice for the perspective of eight elements:credit management, sales plan management, sales contract management, sales orders and logistics management, sales settlement management, after sales service management, accounts receivable management, accounting system control.At the same time, I put forward safeguard measures from three different aspects:internal control environment, information communication, internal supervision. This paper try to provide reference for the continuous improvement of internal control system and its effectiveness of the company’s sales process and give the related enterprise sales cycle internal control system some certain reference significance for the optimized improvement in this industry.