Research On Internal Controls Of Sales Management In The LS

Enterprise internal control plays a vital role in the production and operation progress of enterprises.It is a process to achieve good operational results and comply with relevant regulations;it is also a mean to reduce corporate risks,improve economic efficiency and the authenticity and reliability of financial information disclosure.The sales business is a vital and risky part of the business activities.Because of its direct effect on net profit and cash flow,it has caused the company usually pay more attention to the sales business,and has also made the sales business vulnerable for fraud.Taking advantage of the rapid development of new energy vehicles,the power battery industry has also developed rapidly in recent years,and the prospects are very bright.Even it has more opportunities,market competition is also increasing.As an experienced manufacturer of power batteries,LS Company's sales revenue is rising.In the face of fierce competition,enterprises are striving to expand sales.At the same time,the internal control of sales business has also shown so many problems.These problems have been or will be seriously affected.the healthy development of the company.Therefore,improving the internal control of the sales business is an necessary way for the company to achieve effective business objectives.This paper takes LS's sales business as the research object.Firstly,it introduces the basic theories of control elements and control methods of internal control,expounds the main control points of the enterprise sales business and the main risks and countermeasures faced by each control point,and provides theoretical guidance for the following case analysis..Then the paper introduces the status of the internal control of LS company's sales business.Based on the research of the control points of the sales process,it is found that the internal control of sales business has problems such as defects in sales contract authorization and contract control,reconciliation of receivables and lack of dunning system.Through the research of the problem deeply,the reasons are poor internal control environment,lack of perfect risk assessment system,lack of effectiveness of control activities,poor communication of information,and inadequate internal supervision mechanism from five factors and perspectives.Finally,put forward suggestions to improve the internal control of sales business.The suggestions are developing reasonable sales plans,establishing credit management departments,improving the approval and custody system for sales contracts,improving the receivables collection mechanism,and strengthening information communication and internal supervision.This paper analyzes the specific problems of internal control of LS company's sales business,and combines the actual situation of the company,proposes improvement suggestions suitable for the company,and improves the internal control construction of sales business.I hope that through the research in this paper,I will provide some help to the internal control construction of LS Company,and I hope that it can provide reference for other enterprises.