美的銷售系統(tǒng)財務(wù)管理.doc

1、美的銷售系統(tǒng)財務(wù)管理(Midea sales system, financial management)美的銷售系統(tǒng)財務(wù)管理(Midea sales system, financialmanagement)Financial management of sales systemsFirst, the establishment of customer information1. customer basic data construction documents:Business personnel should collect all dealer basic data, fill in c

2、ustomer basic data fornT, check after filing2. customer dynamic data records: should pay attention to updating in time3，the financial should pay attention to through a variety of channels to grasp the customers financial situation.Two, customer credit1 Objective: to ensure the safety of company debt

3、, payment, avoid bad debts2.，credit management departments (specialized agencies or marketing, financial composition temporary group) should be on the customer information table for credit investigation and credit lines, credit period assessment;3，credit management should include both the credit lim

4、it and the credit maturity of the two items, the super one as a super credit.4. ，there is the risk of providing credit, and if necessary, the customer will provide mortgage guarantees or deposit5. the marketing department should pay attention to the customer, understand the customers performance dec

5、line, inventory status, changes of assets, profitability and the operator changes the operation and evaluation of the industry, if customers showed or abnormal, timely to take the necessary measures to ensure the safety of goods6. the financial department shall provide monthly reports on changes in

6、customer1 s sales, accounts and inventory, and shall make a thorough analysis of the data and provide financial advice7. the credit management department shall, every year / half a year, review and revise the collection status, credit limit and company credit policy of existing customers in conjunct

7、ion with business, accounting and other related unitsThree, super credit processing1，when the shipment of goods, should open invoice, turn to the credit management department review signature, can transfer warehouse delivery. If there is more than the credit situation, shall fill in the super credit

8、 notification;2，to achieve effective monitoring, general business software management system, shipment process, beyond the approved amount or period, the system can not automatically shipped3. super credit is authorized by the power and responsibility officer and can be dealt with in the following w

9、ays:A. increase credit limit: in accordance with the relevant provisions of credit operations, apply for increased customer credit, and then shippedB super credit first shipment: must be authorized by considerable authority to handle exceptionsC first do the money and then shipped： customers first p

10、ay (or more) the amount of the shipment and then shippedD suspension of shipment: cannot be handled in accordance with the above circumstances4. super credit calculation formula is as follows, one of the two is super credit:A. credit line = authorized credit line 一 notes receivable 一 accounts receiv

11、able 一 pending shipmentsB has an overdue debt (i e,on account, receivable, unpaid)Four, price system1. uniform price system: ex factory price, two batch supply price, dealer terminal supply price, terminal suggested retail price2. large national super business by the company unified control, the pri

12、ce can be formulated separately.3，customer focus, strict implementation of four prices, exception handling must be authorized to approveFive, shipment audit1 sales must be opened invoice, the financial verification, quantity, price, payment conditions and credit management department credit review,

13、warehouse before shipment2 according to the provisions of the company customer level and price system of audit price, if the price is lower than the bottom line, must have considerable authority personnel authorized for exception handling3 when warehousing personnel deliver the goods, they shall be

14、examined and approved as follows:A. business unit managers, whether the signature of the supervisor?；B is the financial officer or credit officer signed?Six 、 current account managementAccording to the 1 financial invoice list, according to the summary account to account or on a regular basis2 recei

15、ve customer payment,Fill in the daily statement of payment and write off the accounts receivable accordingly.3 branch of all sales received, will be deposited in the accounts receivable, may not be deposited in other accounts4. financial should be regularly issued by the customer account letter, con

16、firmation of reconciliation with customers, ensure that the account receivable timely and accurately, avoid bad debts occur5,for the maturity of the amount of money issued in the name of ，zfinancial notice, reflecting the formal andauthoritative6 according to the maturity of outstanding amounts of f

17、inancial issued a strong worded payment notification, to strengthen the efforts of dunning7. ，the overdue debt measures and follow-up feedback, fill in overdue debt tracking feedback, in order to increase responsibility and strengthen the recovery efforts Financial attention to data archiving8. ，fin

18、ancial weekly issued customer debt balance sheet, to specific details, focusing on overdue arrears part;The application of business software system can generate the data immediately, and is a powerful tool for managing current accounts9. financial monthly end of the customer sales / arrears balance

19、analysis, focusing on sales comparison of accounts receivable turnover days analysis and comparison.10. ，the quarterly financial accounts receivable aging analysis, pay close attention to overdue arrears of time, take various possible measures to step up recovery. Indeed, bad debts should be adequat

20、ely declared as bad debt reserves11. ， make good use of bank acceptance bills and other innovative financial instruments to reduce risks and speed up the recovery.Seven. Sales returns, discounts, discounts1 sales return, the business sector must fill in the refund, approved by the competent authorit

21、y, the number and quality of warehouse receipt, accounting2 sales discount or discount, the business sector must fill in the discount / discount, approved by the competent authority, according to financial accountingThe relevant tax provisions of the 3. : sales return or discount certificate, from t

22、he current output tax deduction; if the amount of sales and discounts with invoice indicate respectively, but the collection of value-added tax according to the discounted sales; if the discount amount of open invoices, shall be deducted from the sales amount discount4. sales discount financial proc

23、essing:When 4. 1. Invoicing, determine the amount of discount, sales and discounts should be on the same amount of an invoice, indicating: both to avoid VAT, but also to achieve sales revenue / sales discounts, financial reflect the full truth;After the 42 has invoiced, the discount amount shall be

24、determined to offset the lower sales price: the value-added tax can be avoided, but the financial response is not trueEight, financial rebate rebate1., as a discount treatment, on the same invoice were noted: both to avoid value-added tax, but also to achieve sales revenue / sales discount, financia

25、l reflect the full truth;2. 、the next batch of sales price: can avoid VAT, but the financial reflection is not true;3,the original sales returned, according to the new price to reopen the invoice: the corresponding tax procedures trouble, the financial reflection is not true;4. dealer invoice accord

26、ing to the account opening, and the customer can not avoid: value added tax business tax burden, increase transaction costs;3. dealers to advertising fees: customer actual expenses invoice no business tax, but can not avoid the value-added tax, financial accounting reflects not only passive, as true

27、Nine, sales fee management1 two lines of revenue and expenditure principle: not zuozhi sales2 emphasize budget plan:The 2. 1. budget is the basis of cost of sales management, grasp the overall budget and encounter is the principle;2. 2 established or industry recognized cost / sales target7 ratio is

28、 the overall indicator of budget formulation, and is an important measure of controlling market investment2. 3 pays attention to cost effective principle, controls large items of expenses and reduces supervision cost3., strictly control the extra budgetary expenditure: it must be authorized to exami

29、ne and approve the procedure so as to defray the extra budgetary expenses.4，special fees separately approved: sudden or cash red envelopes, gifts, entertainment and other special charges to fill out the special fee application fornT, separate approval, plug loopholes5. pay attention to cost effectiv

30、eness analysis: quantify the cost input effect as much as possible,Analyze the ratio of cost increment to sales increment,evaluate the real function of expense input, avoid unreasonable or inefficient expenditure6. provide monthly cost budget and actual expenditure list, strengthen dynamic trend ana

31、lysis and budget execution analysis, and strengthen supervision function.Ten 、 financial analysis1. monthly overall product revenue, cost and gross margin analysis;2. monthly product analysis, monthly change trend and plan achievement;3., pay close attention to and analyze the actual sales and inven

32、tory status of large distributors, focusing on performance rather than take delivery;4. regular (Ji Du) inventory structure analysis, in order to take effective measures to speed up turnover, avoid losses;3. monthly customer sales analysis;6. regular (Ji Du) accounts receivable aging analysis;7. mon

33、thly analysis of changes in sales expenses and budget performance;8. make a comparative analysis of the expenses of major items such as marketing and marketing every month;9., establish a cost effectiveness evaluation system, and analyze the input / output effects of major promotional activitiesEleven, innovative settlement methods1. Internet Banking: timely transfer, inquiry function, suitable for Group C