Research On The Improvement On Internal Control System For Sales Business Of Qianjin Food Co.,Ltd

The global economic declining leads to fierce competition between the market enterprises,especially in the snack food industry that exhibits serious homogenization.The snack food industry is an industry with numerous subject s,low entry and exit threshold and fierce competition.The level of sales performance directly leads to the survival and development of enterprises.The sales business internal control system thus is the key to the enterprise operational management.To prevent risks,improve market competitiveness,ensure the enterprise’s growth,stability,and sustainability,it is particularly urgent and important to establish and refine sales management.The Qianjin Food company is a food manufacturing enterprise specialized in deep-processing of agricultural products,which involves development,processing and sales of agricultural products.Although the company has established internal control,but only involves the surface,there are still some problems with the sys tem and implementation.This article according to related theories of internal control and uses the “Company Internal Control Application Guidelines No.9-Sales Business” as a guide.From the internal process for the sales business analysis,In view of th evarious business link problems,such as unreasonable sales planning,customer credit management is not perfect,the single sales model,lack of execution in promotion,the delivery system is not strictly enforced,lack of accounts receivable recovery mechanism,incompatible posts are not separated,the system of authorized examination and approval has defects.In combination with the practical situation of the company,in this way,the following improvement programs are put forward: perfect the marketing planning process,properly keep original document sales plan,improve the customer credit archives management,strict management arrears customer delivery,expand product sales and strengthen the promotion,strengthen the management of the delivery process,improve the accounts receivable management mechanism,strict separation of incompatible positions and functions and powers,strictly implement the system of examining and approving.Finally,put forward safeguard measures from three different aspects: optimization of the enterprise internal control environment,strengthening the internal information communication system,perfecting the internal supervision mechanism.Starting from the actual situation of the Qianjin Food Company,based on the premise of the particularity of the snack food industry,this paper combined with the internal control theory and the specific sales business to find out the control defects and put forward optimization scheme,so as to provide assistance for the effectiveness of the internal control operation of sales business of the Qianjin Food Company.Enhance the company’s market competitiveness and achieve the company’s strategic objectives.At the same time,give the related enterprise the sales business internal control system some certain reference significance for the optimized improvement in the snack food industry.