Research On Internal Control Of Sales Link In Furniture Manufacturing Enterprise A

Furniture,as an indispensable part of housing decoration,can play a role in security and decoration.It is an important demand for people to live.In recent years,the furniture manufacturing industry in our country has been in a new period of development due to the impact of accelerated urbanization,increased disposable income of residents and upgrading of the consumption structure,the market is becoming increasingly competitive.In the complicated and changeable market environment,furniture manufacturing enterprises should keep the stable development of themselves while pursuing the expansion of market share and the enhancement of core competitiveness.In the management of enterprises,the sales link is the key to create profits for enterprises,so the construction and improvement of internal control system in the sales link is the key control point of enterprise management,with a prominent position.This paper takes the furniture manufacturing enterprise A as the research object,with the help of literature research method,the field research method and the interview method to carry out the analysis.Based on the five elements of internal control,the internal control status of the sales link of the furniture manufacturing enterprise A is analyzed,pointing out the internal control defects such as weak control environment,imperfect risk assessment system,inadequate control activities,untimely information communication and weak internal supervision,and it focuses on the analysis of the enterprise sales control activities of the defects,including the bad credit management system implementation,sales pricing confusion,shipment approval is not strict,accounts receivable recovery cycle is long and the local dealers after-sales service is not timely,and then the reasons for the problems are analyzed,and put forward the corresponding optimization strategy,at last,it is pointed out that additional safeguard measures are needed to ensure that the optimization strategy achieves the desired effect.Through the implementation of the above optimization strategies to optimize the organizational structure of furniture manufacturing enterprise A,ensure the smooth and orderly operation of sales links,ensure the timely recovery of accounts receivable and promote the transformation and upgrading of the enterprise.The results of this paper can effectively help furniture manufacturing enterprise A to optimize its internal control of sales links,at the same time,it can also provide ideas and reference value for other enterprises in furniture manufacturing industry to conduct internal control of sales links.