Research On Optimization Of Internal Control Of ZL Company’s Sales Business

With the increasing pressure of market competition,enterprise management is gradually becoming meticulous and professional,and internal control has attracted more and more attention.Internal control is an internal mechanism to provide guarantee for enterprises to achieve their goals.It can not only help enterprises reduce loopholes and prevent risks,but also improve enterprise efficiency by improving internal management.At the same time,it also improves the authenticity and reliability of reports provided by enterprises to the outside world and enhances the transparency of information disclosure.For small and medium-sized manufacturing enterprises,the integrity of internal control system affects the long-term development of the whole enterprise,but it is often ignored by this type of enterprises.As the core business of enterprise management,sales business is an important link of enterprise internal control.Therefore,improving the internal control of sales business is of great significance to control the whole business,improve the operation efficiency,improve the operation level and the long-term development of the whole enterprise.ZL company is a large base of rubber products in Northwest China.The actual situation of sales business is related to the operating results of the whole company and provides an important guarantee for the development of the company.This paper mainly studies the internal control of sales business of ZL company.Firstly,it summarizes and arranges the research results at home and abroad,expounds the relevant concepts and theoretical knowledge,and lays a theoretical foundation for the writing of the article;Secondly,it analyzes the current situation of internal control of sales business of ZL company by using the methods of interview,control test and data analysis;By means of questionnaire survey,combined with fuzzy comprehensive evaluation method,this paper evaluates the effectiveness of internal control of sales business of ZL company.Combined with the interview content,it is analyzed that there are some problems,such as non-standard sales plan formulation process,weak customer development and credit management,unreasonable pricing approval process,inadequate control of contract management process and non-compliance of accounts receivable management;Finally,combined with the actual situation of ZL company,this paper designs the optimization scheme of internal control of sales business,and then puts forward the corresponding guarantee measures.Through the application research of this paper,we hope to provide help for the optimization of internal control of ZL company’s sales business,further improve the company’s management level and make the enterprise develop stably and healthily;At the same time,take ZL company as an example to provide reference for other small and medium-sized enterprises,reasonably avoid risks in operation,and ensure the legality and safety of enterprise operation.