A Case Study On Sales Business Internal Control Of A Home Appliance Manufacturing Enterprise

With the rapid development of today’s social economy and increasingly fierce market competition,in order to further expand market share and effectively enhance core competitiveness,credit sales are increasingly used as credit and marketing strategies to increase sales.But the credit sales strategy will also bring greater risks to the company.In addition,many companies have implemented policies to stimulate dealers’ enthusiasm for sales discounts,thereby expanding market share.However,in the case of large sales volume,a wide variety of products,and a wide distribution of dealers,management confusion and poor management are likely to occur.Therefore,in order to promote the effective turnover of funds in business management,further expand market share and reduce operating costs,it is especially necessary to establish a scientific and complete internal control system for sales operations.As a large home appliance manufacturer,A company still has some problems in sales management:for example,inaccurate sales discount calculations often lead to conflicts with dealers,affecting the enthusiasm of dealers to sell products,and is not conducive to the increase of market share;There are fraudulent acts in the implementation of preferential policies and sales return policies,such as weak implementation and approval,resulting in loss of corporate property.To some extent,these issues can affect A’s sales and market share,and increase the company’s operating costs.Therefore,it is necessary to analyze the problems in the internal control of the sales business and propose feasible solutions.This paper studies the internal control of the sales business of A company.Firstly,the paper analyzes and summarizes the research background and significance of this paper,and organizes and analyzes the domestic and foreign literatures in detail,and elaborates the content and research methods involved in the research.Secondly,the internal control is clearly defined,and on this basis,the professional business process,specific control objectives,and business sales risks involved are analyzed in detail,and scientific and feasible control strategies and implementation measures are formulated according to specific situations.Third,it analyzes the current status of the company,customer credit management and sales prices,accounts receivable,sales discounts and the status of internal control of the returned business.There is a risk of sales business management,and there are certain deficiencies in the internal control of the sales business of the enterprise due to some factors.Through deep analysis to explore the specific problems,this paper formulates reasonable corresponding strategies and treatment plans based on the actual situation,such as raising awareness of internal control,comprehensively coordinating customer credit management,improving the management of accounts receivable,and strengthening internal control.Improve sales discounts and improve sales returns from internal control systems.Finally,a comprehensive analysis of the research content of the paper,and clarify the shortcomings of this paper in the specific analysis and research.Through the research in this paper,the sales risk is effectively reduced.At this time,the operational efficiency of the enterprise in the long-term management is further improved,which greatly promotes the long-term progress of the enterprise.