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sales cycle

Sale Workflow

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brian07151992
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15 views3 pages

sales cycle

Sale Workflow

Uploaded by

brian07151992
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Sales

Credit limited 信用控制


① Sales staff 做信用控制 New customer complete a credit application &
为了 meet the sales target ↑poor credit risk check by credit agency./credit controller
② 没有 update Enter to the system by credit controller 录入
May out of date Regularly review by * director ,update based
if limit too high ==↑poor credit risk on level of scale of transactions & credit risk
if too low===↑loss of potential revenue
Sales discount 销售折扣
Sale staff 制定 discount ① All sales discount up to a set limit 限制
No authorized 无授权 ② XX Should be authorized by sales director
Risk： ③ Regular review of discount level should be
meet the sales target → discount too high undertaken by sales director ,and view
Loss of revenue should be evidenced
Inventory availability 存货是否充足
Not check by the staff at the time the order is Prior to the sales person finishing the order,
placed 结合题目 inventory system should check in the order for
There is a risk where goods are not available accurate assessment the availability of goods
→forget to contact+ lead to unfulfilled
orders and loss customer goodwill
Sales order 员工记录订单
(当 staff 记录 orders） Record the order immediately
Incorrect or insufficient details may recorded Double check the details==ensure the accuracy
Incorrect order being despatched/ failing
dispatched at all==loss customer good will
Despatch 用 pick list
(抄题) Should be check back to the sales order
Not check back the sales order result in The quantities+ product descriptions+ quality
Incorrect order being despatched/ failing of good destapched
dispatched at all==loss customer good will
凭证没有 sequentially pre-numbered
抄题目 ①XX should be sequentially numbered
Is difficult to identify missing orders and to ②On a regular basis, a sequence check of XX
monitor if all orders are being despatched in a should be undertaken to identify any missing
timely manner===loss of customer good will orders
Order----invoice 缺少 GDN
If goods not despatched straight away The system should be linked to destatch
customer could be invoiced before receipt of The invoice should be raised after goods have
their goods been depatched
Loss customer goodwill
Early recognition of revenue
GND 无签字
Good despacth twice Must obtained customer signatures as a proof
of depatcef
Delivery 送货
送货超时 Set target 设立运送标准
Order may be lost==loss of revenue Review the despacth times
Loss of customer goodwill Changing courier company 换快递
Manually entered 人工
人工记录 enter sales discounts into sales invoices The authorized Sales discount should be
Unauthorized update to the customer master file
Forget to manually enter/ incorrect level Automatically appear on the invoice
Leading sales invoices being overstatement Invoicing system should be amended to
Loss of customer goodwill prevent sales clerks from being bale to
manually enter sales discount
Records-记账

Reconciliation
调节的不够频繁 Sales Ledger control account should be
If sales ledger only reconciled annually there is reconciled on a monthly basis to identify any
a risk that errors will not be spotted errors
promptly(及时发现) The reconciliation should be reviewed by a
responsible official and they should evidence
their review.
Collection the TR 收账
让 sales people chase the payment A credit controller should be appointed and it`s
Sales people have sales targets they are more their role to chase the outstanding sales
likely to focus on the sales rather than chasing invoice.
payments
↑risk of bad debt+ reduce profit and cash flow
Test of control===sales cycle
Physical
Authorization Check the signature exists
Credit evaluation→sales order→GDN→SI
Pricing& discounting
Written of the bad debt
Personnel
Accounting ① Carry out sequence test check on invoice/credit note/dispatch note/
orders==ensure no omission and duplicated
② Check the arithmetical accuracy
③ Check the GDN &GDRN to ensure they are reference to sales invoice
and credit note
Management check the control account reconciliation has been applied 调节
Organization
Supervision
Segregation of duties

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