Study On Internal Control Of Sales Business In The Start-up Period Of SK Wall Material Company

Sales business is an important part in the process of enterprise value realization.A sales internal control system that conforms to its own characteristics can effectively prevent sales risks and standardize sales behaviors,thereby ensuring that enterprises achieve sales revenue and achieve strategic goals.SK new wall materials co.,LTD is a newly established large-scale building materials manufacturing enterprise which integrates the production and sales of asbestos-free silicate plate and its derivative green wall materials.Sales business is the main risk link in the operation process of SK company during the entrepreneurial period.Therefore,SK corporate governance and management pay great attention to the sales business,and hope to concentrate on solving the control problems of each link of the sales business first before formal production,so as to reduce the operating risks in the start-up period as much as possible.On the basis of elaborating the relevant theories,this article starts from four aspects: the basic situation of SK company,the economic forecast of the entrepreneurial period,the sales strategy characteristics and the business characteristics of the entrepreneurial period,and identifies the sales personnel in the company ’s sales business that have not yet established clear rights and responsibilities,the business process of each sales link has not been clearly sorted out,the scientific internal control of the sales business has not been established,and the integrated management information system has not been established.In response to these problems,according to the provisions of the "Guidelines for the Application of Internal Control of Enterprises",and combined with the characteristics of SK’s current sales business,Firstly,this article first designed the sales job responsibilities for it;Secondly,by sorting out the sales business at the current stage,identify the links included in the company’s sales business during the startup period,and further design the matching internal control goals.Third,this article uses the Borda ordinal method to carry out risk assessments for each link of SK’s sales business,identify the links that pose a greater risk to SK’s operating benefits,and provide a basis for designing internal control activities of related links.On the basis of risk assessment,this paper adopts the flow chart method to design seven control activities including sales plan,customer information management,engineering project management,sales pricing,signing sales contract,credit and collection management and sales expense management.The risk matrix clarifies the control content,authority,control method,type,frequency,supporting system and documents.Finally,this paper proposes to establish an integrated information communication platform to provide a good medium for information and communication.In order to ensure that the internal control design results can be put into operation,this article also proposes supporting measures such as the establishment of internal control execution incentive measures,the cultivation of all employees’ internal control awareness,the construction and improvement of internal control supervision,and the establishment of employee complaint feedback channels.Through the above design research on internal control of sales business,this article provides a more complete solution for SK company’s sales business risk management and control.While providing an effective guarantee for SK’s sales strategy,it also provides a reference for its comprehensive internal control.This article also has a certain reference to the internal control design of other businesses that are also in the startup period.