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From the column of capital market finance and audit
I. Sales and Payment Planning Links
(1) Main business activities
Making a sales plan is the starting point of the company's entire sales and collection process. At the end of the year, the company should make the annual sales plan for the next year according to the company's overall business plan and customers' purchasing needs, combined with its own products and services, market conditions, judgments on competitors and other factors. On the basis of the annual sales plan, it is further decomposed into monthly sales plans, which are issued and implemented after approval according to the examination and approval authority and procedures stipulated in the sales plan.
(2) Key control points
In the planning stage, the key control points are the formulation, decomposition, implementation and adjustment of the sales plan. Specifically, it includes: whether the formulation of sales plan is scientific and reasonable; Whether the sales plan has been approved by the prescribed authority and process; Whether the decomposition of the sales plan and the realization of the target have been properly fed back; Whether the adjustment of sales plan has fulfilled the corresponding approval procedures, etc.
(3) Main risk points
In the planning process, the main risk points are: there is no clear sales and payment plan or the plan is unreasonable; The sales and payment plan has not been approved by the corresponding management; There is no regular record and feedback on the decomposition and achievement of the plan. The above risks may lead to unreasonable production arrangements of the company, resulting in inventory backlog, capital occupation, insufficient asset liquidity and other problems.
Second, accept customer orders.
(1) Main business activities
When a customer requests an order, the sales department shall accept the customer's order according to the authorized approval.
(2) Key control points
The key control points of this link include: whether the accepted customer orders meet the company's production capacity, sales policy and inventory situation; The customer is in the approved customer list; Every sales activity has an approved sales order.
(3) Main risk points
The main risk points of this link include: there is no customer order; The order is not approved, etc. The above risks may lead to false sales; There are bad customers, resulting in the company's sales payment can not be recovered in time.
The third is credit investigation and credit sale approval.
(1) Main business activities
On the basis of full market research, the company determines different pricing mechanisms and credit granting methods according to different customer groups.
Before signing the sales contract formally, the company must evaluate the customer's credit and determine the customer's credit rating according to its own risk acceptance. The company has set up a credit management department, which is responsible for collecting the information of major customers, establishing customer files and implementing dynamic management, and determining the credit rating, credit sales limit and adopted sales methods of customers, which will be examined and approved by personnel with relevant authority in the sales department and the finance department.
For new customers and overseas customers, a strict credit guarantee system should be established.
(2) Key control points
The key control points of this link include: whether to set up a credit management department independent of the sales department; Whether the credit management department establishes files for customers and carries out dynamic update management; Whether overseas and newly developed customers have established a strict credit guarantee system; Whether it has passed the credit evaluation of the credit management department before signing the sales contract; Whether the credit line has been audited by the credit management department and approved by the management supervisor; Whether the credit policy formulated by the company has been implemented; Do overdue customers have a corresponding collection mechanism?
(3) Main risk points
The risk of this link mainly lies in: if the enterprise does not establish customer files or the main customer files are incomplete, and lacks credit accumulation records and reasonable credit evaluation, it may lead to improper customer selection or credit sales without credit approval, resulting in the inability to recover the sales payment.
Fourth, sales negotiation and sales contract signing.
(1) Main business activities
According to the company's sales pricing and credit sales policies, before signing a sales contract, an enterprise should designate a special person to negotiate with customers on specific matters such as sales price, credit policy, delivery and payment methods, and sign a sales contract on the basis of reaching an agreement through consultation. The authorized approver will examine and approve the sales price, credit policy, delivery and payment methods.
Authorized personnel of an enterprise shall sign a sales contract with customers in accordance with the relevant provisions of the People's Republic of China (PRC) Contract Law, and define the rights and obligations of both parties as the basic basis for carrying out sales activities.
(2) Key control points
The key control points of this link include: incompatible job separation, authorization and approval, sales negotiation and contract conclusion.
The key control points in incompatible job separation include: sales approval and credit sales policy approval are carried out by different personnel in different departments; The positions of preparing sales invoice notice, issuing sales invoice and auditing invoice are separated from each other.
The key control points in authorization and approval include: customer, credit sale and other terms have been approved by the company's credit management department; The determination of the sales price, payment terms, freight and sales discount determined in the contract has been authorized and approved by authorized departments and personnel other than the sales department; The approver has not exceeded the approval authority; Collective decision-making should be made for the business that is sold beyond the scope stipulated by the established sales policy and credit policy of the enterprise.
The key control points of sales pricing mainly include: the determination and adjustment of prices need to set internal control authority, which cannot be directly executed by sales personnel without authorization; The product benchmark price shall be determined by the management of the enterprise, and the rationality of the product benchmark price shall be evaluated regularly, and each pricing and price adjustment shall be approved by the personnel with corresponding authority; For special circumstances, the business department will impose a certain price fluctuation limit on the basis of the benchmark pricing, and the approved price fluctuation right can be gradually allocated downwards, and it is not allowed to break through without authorization; In the sales business, sales discounts and discounts given to customers in terms of price should be examined and approved by personnel with corresponding authority, and the amount, quantity, reason and object actually awarded should be recorded and filed.
The key control points in sales negotiation include: there must be at least two people involved in the negotiation, and they should be distinguished from the contract makers; The whole negotiation process should have a complete written record and a reporting system for major issues.
The key control points in the process of contract conclusion include: the contract concluded conforms to the provisions of People's Republic of China (PRC) Contract Law, and the opinions of legal counsel or external experts should be sought for major contracts; Formulate the management system for signing and approving sales contracts, and define the scope, procedures, specific approval, department personnel involved and corresponding responsibilities of the contracts; After the draft sales contract is approved, the relevant personnel are authorized to conclude the contract.
(3) Main risk points
The main risk points of sales pricing are: 1. Sales pricing is inconsistent with the enterprise's market strategy, which shows that the existing product pricing or new product pricing is not approved by the price decision-making body or does not conform to the enterprise's price policy, thus being at a disadvantage in future market competition and long-term operation; 2. Making use of sales pricing to gain benefits is manifested in the fact that the pricing adjustment of individual businesses fails to perform strict internal examination and approval, which may lead to collusion and fraud inside and outside by sales personnel using certain price floating rights, which not only causes economic losses of enterprises, but also may bring adverse negative effects to enterprises by disrupting the market.
The risks of signing a contract are mainly hidden legal risks and interest risks. For the purpose of expanding the market and saving time, enterprises may ignore the examination of the terms of the sales contract and the investigation of the business background, or sign the contract without authorization, and fail to find the mid-term trap or major omission in the contract, which may lead to the infringement of the legitimate rights and interests of enterprises and the damage of economic interests.
Verb (abbreviation for verb) organizes the delivery link.
(1) Main business activities
After an enterprise signs a sales contract, the sales department prepares a sales plan according to the approved sales contract, and sends a delivery notice to the warehousing department, which reviews the delivery notice and organizes the delivery in strict accordance with the delivery varieties, specifications, delivery quantity, delivery time and delivery method listed in the delivery notice.
(2) Key control points
The key control points of this link mainly include four parts: issuing delivery notice and sales invoice notice, warehousing department preparing goods according to sales notice, delivery handover confirmation, and sufficient vouchers and records.
Issuing delivery notice and sales invoice notice means that the sales department issues delivery notice according to the audited sales contract and sales order, indicating the delivery type, specification, quantity, customer, delivery time and method, receiving place and other information. , consistent with the contents of the contract, and submit it to the warehousing department and the finance department, and issue a sales invoice notice to the finance department at the same time.
The warehousing department prepares goods according to the delivery notice means that the warehousing department establishes a post responsibility system for delivery, measurement, transportation and other links, respectively reviews the delivery notice, prepares goods strictly according to the goods listed in the delivery notice within the specified time, goes through the formalities at the transportation department and organizes delivery;
Delivery handover confirmation means that the transportation department delivers the goods according to the delivery notice, fills in the loading documents, carries out the transportation tasks according to the time, place and object stipulated in the contract, handles the loading, unloading and inspection work with the customers in the delivery link of the goods, ensures the safe delivery of the goods to the customers, and obtains the receipt confirmation certificate and invoice receipt confirmation certificate, and submits them to the sales department for sorting and preservation.
Sufficient vouchers and records refer to the corresponding delivery vouchers formed by the warehouse department when the goods are shipped. The delivery vouchers should be numbered continuously, and the warehouse delivery records should be kept. After the delivery is completed, the sales department records the sales ledger, recording the billing, delivery, payment and other information of each commodity sales, and filing the customer orders, sales contracts, customer confirmation evidence, etc. as attachments to the ledger.
(3) Main risk points
The risk points in this link mainly include: the delivery department is not independent of the sales department, the goods are not delivered on time according to the approved delivery notice, and the risk of goods being stolen due to the separation of responsibilities.
Among them, the delivery department is not independent of the sales department, which may bring internal management risks; Failing to deliver the goods on time and according to the regulations according to the approved delivery notice, and lacking the review of the sales approval link, there may be delivery errors, inconsistency with the sales contract, unauthorized delivery, etc. , may damage the business reputation of enterprises, lead to sales disputes, resulting in damage to business interests; The enterprise did not separate the responsibilities of delivery, bookkeeping and bookkeeping. And the lack of supervision and management after delivery will easily lead to the risk of the owner taking advantage of his position to steal from himself, deliver to false customers, repeat delivery and so on.
Six, invoicing link
(1) Main business activities
After delivery, invoice the customer according to the invoice application issued by the sales department.
Sales invoices should be numbered consecutively.
(2) Key control points
The key control points of this link include: before each invoice is issued, the drawer should check whether there are shipping documents and corresponding approved sales notices; Whether to prepare sales invoices according to the authorized commodity price list; Check the correctness of sales invoice pricing and calculation; Compare the total number of goods on the shipping certificate with the total number of goods on the corresponding sales invoice; Issue invoices in strict accordance with the invoice management regulations, and it is strictly forbidden to issue false invoices.
(3) Main risk points
The risk of this link mainly lies in the possibility of not issuing invoices according to the invoice application, losing invoices and repeatedly issuing invoices, which will lead to the tax risk of enterprises and the distortion of sales business.
Seven. Revenue confirmation link
(1) Main business activities
After the delivery is completed and the sales invoice is issued, the financial department of the enterprise conducts accounting according to the received sales contract, delivery notice, delivery voucher, transportation document, acceptance document and other vouchers, including recording the main business income subsidiary ledger, cash, deposit journal or accounts receivable subsidiary ledger, sales discount and allowance, bad debt reserve, etc. When sales return, write off the main business income, main business cost and accounts receivable; If the payment cannot be recovered, the bad debts will be written off after the internal examination and approval procedures are completed.
(2) Key control points
The key control points of this link include: complete and correct accounting records and tracking accounts receivable to promote timely payment.
Complete and correct accounting records refer to detailed records of sales contracts, delivery notices, delivery vouchers, commercial bills, payment recovery, etc., to ensure that accounting records, sales records and warehousing records are consistent, and the financial department will review the sales price and quantity according to the provisions of the accounting standards for enterprises, determine the sales income and register them. Collect relevant vouchers of accounts receivable in time and keep them properly. For customers who can't repay on time, they should collect the arrears in time, and evaluate and properly approve the recovered non-monetary assets.
(3) Main risk points
The risk of this link mainly lies in the distortion of accounting information and the loss of enterprise property.
Among them, accounting information distortion refers to the miscalculation, omission, underestimation and false calculation of sales business income in accounting, which may affect the correct formulation of sales decisions; Due to the lack of correct accounting records, some basic accounting problems may be caused, such as inconsistency between accounts and facts, inconsistency between accounts and certificates, inconsistency between accounts and statements, etc. Confusion in accounting may lead to fraud, resulting in loss of off-balance-sheet funds or bad debts, false delivery due to income calculation errors, and interception of funds by setting up off-balance-sheet accounts due to underestimation of income, resulting in losses to enterprises.
VIII. Dunning and Payment Links
(1) Main business activities
For credit sales, the customer is given a certain payment credit period after the goods are issued, and the payment is settled with the customer after the expiration. Payment for goods is a dynamic tracking management process. Before the payment expires, it should be reconciled regularly, and once it expires, it should be collected in time to prevent the formation of bad debts.
(2) Key control points
The key control points of the collection link include five parts: establishing customer access system, implementing strict sales payment policy, monthly reconciliation, establishing bills receivable management system and establishing payment management of consignment business.
Establishing a customer visit system refers to establishing a system of regular and irregular visits to major customers led by management at all levels, grasping background information and analyzing customer payment risks.
Strict sales payment policies are implemented, including that enterprises must clearly stipulate that sales personnel are forbidden to accept cash payment, and require customers to settle the payment with enterprises by bills or transfers. For those who can only provide cash settlement or acceptance bill settlement, enterprises should formulate internal control procedures, requiring sales personnel to report the payment time, amount, method and security measures in cash in advance, and cannot take cash.
The financial department and the sales department of the enterprise should cooperate closely, and regularly check the sales payment and spot check the current accounts between the enterprise and customers.
The key control means of monthly reconciliation is that after obtaining the evidence of customer's sales confirmation, the enterprise should designate personnel other than cashiers and record sales and accounts receivable, send customer statements every month, report any abnormal situation directly to the designated accounting supervisor who does not participate in the formulation or recording of sales transaction cycle, and find out the reasons for the differences found in time.
The key control points of establishing the bill receivable management system include: defining the approval process and responsibility requirements of bill acquisition, discount, endorsement and custody; Strictly examine the authenticity and legality of bills to prevent bill fraud; The bills receivable shall be kept by a special person, and other personnel shall be strictly restricted from contacting the bills; Dynamic management of notes receivable information, regular inventory, timely processing of bills receivable collection business that is about to expire.
For enterprises with consignment business, the key control points are the selection and management of agents and the recovery management of consignment payment.
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