Chapter 25 Chapter 24 How Sales Managers Collaborate with the Finance Department

In the field of sales, the sales manager is the one who receives the most attention.But the connotation of the current sales manager has changed.It is no longer a position that any sales elite can be competent for, but needs a person with comprehensive knowledge and ability to take it.In other words, the sales manager must not only be familiar with marketing knowledge, but also be involved in fringe disciplines that are directly related to sales.The final results of sales activities are reflected in financial data.As a sales manager, in the process of carrying out sales work, he will inevitably encounter financial-related issues such as payment, settlement, and budget. Obviously, a good financial knowledge background will help him carry out various tasks smoothly.Basic financial knowledge is what sales managers must learn and understand.When marketing and finance are effectively combined, sales managers can understand the sales situation of the company more clearly, and create a profitable marketing environment for the company.

1. Common payment and settlement methods in China The common means of payment and settlement in China mainly include the following: (1) Drafts: including bank drafts and commercial drafts (commercial drafts also include bank acceptance drafts and commercial acceptance drafts). (2) Cashier's check: including fixed-denomination cashier's check and non-denomination cashier's check. (3) Checks: including cash checks, transfer checks, and ordinary checks. (4) Exchange: Including telegraphic transfer and letter transfer. (5) Entrusted collection: including entrusted collection in different places and entrusted collection in the same place.

(6) Letter of credit: a settlement tool between enterprises. 2. Bank Draft This is issued by the issuing bank, and it is an unconditional payment to the payee or bearer according to the actual settlement amount when the bank sees the bill.Bank drafts can be used to settle all kinds of funds for units and individuals.Bank drafts can be used to transfer funds, and bank drafts marked with "cash" can also be used to withdraw cash.Bank draft has the following characteristics: (1) There is no starting amount. (2) No geographical restrictions. (3) Enterprises and individuals can apply.

(4) When the payee and payee are both individuals, a cash bank draft can be applied for. (5) The validity period is generally 1 month. (6) Cash bank drafts can be reported as lost. (7) Pay at sight. (8) Refunds can be processed within the validity period of the ticket. 3. Cashier's check This is a bill issued by the bank that promises to unconditionally pay the specified amount to the payee or bearer at sight.Units and individuals can use cashier's checks when they need to withdraw various types of money in the same clearing area.Bank cashier's check has the following characteristics:

(1) There is no threshold amount limit for variable cashier's checks. (2) All cashier's checks shall be signed. (3) If the payee or payee is an individual, a cashier's check can be applied for, and the consignor of the cashier's check can present the payment to the issuing bank. (4) Cashier's order payable at sight. (5) The payment term of the cashier's check is generally not more than 2 months. 4. Check This is a bill issued by the drawer and the bank entrusted to handle the check deposit business unconditionally pays the specified amount to the payee or the bearer at the sight of the check. Units and individuals can use checks for payment settlement in the same city. Checks are issued People open deposit account units and individuals that can use checks for banking institutions approved by local branches of the People's Bank of China to handle business.Checks mainly have the following characteristics:

(1) There is no starting amount limit. (2) It can be withdrawn in cash or used for transfer. (3) The validity period is 10 days (calculated from the date of issuance, and the expiration date is postponed if it is a holiday). (4) You can report the loss. 5. Exchange This is a settlement method in which the remitter entrusts the bank to pay the payee. This settlement method can be used for various payment settlements of organizations and individuals.Exchange business mainly has the following characteristics: (1) There are two types of remittance, telegraphic transfer and mail remittance, which are chosen by the remitter.

(2) The exchange is not limited by the amount threshold. 6. Entrusted collection This is a settlement method in which the payee entrusts the bank to collect money from the payer. Units and individuals can use the entrusted collection settlement method to handle payment settlement with proof of the payer's debt such as acceptance of commercial bills, bonds, and deposit certificates.The entrusted collection business mainly has the following characteristics: (1) There is no starting amount limit. (2) It can be handled in the same city or in different places. (3) There are two collection methods for the payee to choose: mail and electronic transfer.

7. Letter of credit This refers to the payment commitment issued by the issuing bank in accordance with the applicant's application and based on the documents in compliance with the credit terms.The domestic letter of credit is a settlement tool for commodity transactions between domestic enterprises guaranteed by banks. The final result of sales has to be reflected through finance.Enterprises often evaluate sales results through indicators such as return on investment and earnings per share. Therefore, sales personnel must evaluate the financial indicators of sales activities, and managers must be better at submitting proposals through financial indicators.It's hard to imagine that when you have a budget of 1 million yuan for opening a new branch or an advertisement, the boss will approve your plan without seeing the relevant financial statement.Common financial terms are cost, break-even point, profit target, market share, capital expenditure, associated costs, and gross margin.

1. Cost In determining contributing margin and profit, we use variable and fixed cost items.Variable costs are those costs that are fixed on the unit product and vary in total according to the quantity manufactured and sold; fixed costs are those costs that are not closely related to production and sales and remain constant in total.The cost of a unit product is determined by the above two types of costs. It is important to distinguish which costs are variable costs and which costs are fixed costs.If a cost varies with output, it is a variable cost (such as labor, raw materials, packaging, salesperson's commission, etc.).It is worth noting that all marketing costs other than commissions are considered fixed costs.

2. Breakeven point The break-even point is also called the zero profit point, the breakeven point, the critical point of profit and loss, the divergence point of profit and loss, and the turning point of income.Typically in determining the quantity or amount that must be sold to cover all associated fixed costs, such a level of sales is known as the break-even point.Enterprises should take the break-even point as the limit. When the sales revenue is higher than the break-even point, the enterprise makes profits; otherwise, the enterprise loses money.The break-even point can be expressed in terms of sales volume, that is, the sales volume at the break-even point; it can also be expressed in terms of sales, that is, the sales at the break-even point.The relevant calculation formula is:

Break-Even Point in Volume = Total Fixed Costs ÷ Unit Contribution Gross Profit Break-Even Point in Amount = Total Fixed Cost ÷ [1-(Unit Variable Cost ÷ Unit Sales Price)] = break-even point expressed in volume x unit selling price 3. Profit target Breakeven is not as attractive as the profit target. Therefore, it is often necessary to reflect the sales target under a profit target in the calculation, that is, at which sales level can profit x yuan.In other words, the break-even analysis tells us how much we have to sell, and the profit target tells us how much we will sell. 4. Market share The formula for calculating market share is: Market share = company sales level ÷ total market Suppose the total market volume of a certain product is 290,000 pieces, and the break-even sales level is 40,000 pieces. In this way, the market share to achieve break-even is 13.8% (40,000÷290,000). 5. Capital expenditure Usually, the calculation of a sales plan will involve the issue of cost sharing.For example, assuming that the equipment with a service life of 10 years is worth 5 million yuan, if all the 5 million yuan is included in the calculation of the break-even point in the first year, the break-even point will be very high. RMB 10,000 is evenly apportioned over 10 years. In this way, 500,000 RMB per year related to the equipment can be regarded as a fixed cost.To this end, managers need to make a reasonable forecast of the effective life of fixed assets and allocate the total cost to each period of use. 6. Related costs This concept is involved in determining which fixed costs are relevant to a solution.The judgment rule is as follows: If the level of expenditure changes due to the adoption of the plan, then the fixed cost is the relevant cost, so the cost of new equipment, new research and development, etc. are relevant costs; The research and development expenses of the company will not change with the current decision-making. Therefore, it is not a cost related to the sales plan, and it is generally regarded as a stranded cost and will not be included in the current decision-making. 7. Gross profit margin The difference between the cost price of the business and the selling price is called the gross profit or mark-up, therefore, selling price = cost + gross profit.In marketing, the most common convention is to express gross profit margin as a percentage of selling price, and it is easier to express gross profit in this way. 1. Maintain good capital flow In the process of selling products, an enterprise presents product flow on the one hand, and capital flow (inflow and outflow of funds) on the other hand.The sales activities of an enterprise are closely related to the flow of funds. Sales managers must correctly plan the flow of funds, make good use of them, and improve the efficiency of capital use. 2. Accounts receivable management In order to increase market share, companies often use various promotional means (referring to promotion in a narrow sense here). Although there are many kinds of promotional means, they can be classified into two types in terms of settlement methods: cash sales and credit sales.The advantage of cash sales is that the accrued cash flow is consistent with the actual cash flow, bad debts and bad debts can be avoided, and the recovered funds can be put into reoperation in a timely manner. Therefore, it is the most desired settlement method for enterprises.However, in today's fierce competition, it is often difficult to rely solely on cash sales. Moreover, companies that blindly pursue cash sales in order to curb risks will miss good opportunities. Over time, it may lead to market shrinkage and a decline in market share, thus affecting the long-term prospects of the company. Damage to the interests of. In order to meet the needs of competition, the timely use of credit sales can make up for the shortage of cash sales.Moreover, from the perspective of commodity circulation, credit sales also have incomparable advantages in terms of strengthening the market position of enterprises, expanding sales revenue, saving inventory funds, and reducing inventory management costs.However, from another point of view, credit sales will cause problems of accounts receivable and bad debts, and there are certain risks; at the same time, this part of receivables cannot be used for operation and value-added because they are occupied by customers, thus creating opportunities Losses, and companies have to pay certain management costs. It is not difficult to see that the investment income and investment risk of accounts receivable coexist objectively, and it is not only a guarantee for the smooth realization of circulation, but also an obstacle to the smooth realization of circulation.So, how to effectively manage accounts receivable? Generally, the following principles can be followed: (1) Strengthen commercial credit constraints through bills to improve transaction efficiency and reduce the occurrence of accounts receivable. (2) Establish and improve the management of accounts receivable, and establish a bad debt reserve system to prevent accidents. (3) Carrying out the principle of paying equal attention to "promotion and recovery", the financial department should correctly judge the customer's repayment ability and credit degree according to the survey data, and reasonably determine the credit period on this basis to avoid blind credit sales. (4) When determining the accounts receivable policy, a trade-off should be made between credit sales income and credit sales costs and losses. (5) Cash discounts can be used to reduce accounts receivable. The financial department should regularly compile the "Accounts Receivable Aging Analysis Form", listing the number and amount of customers within the credit period and beyond the credit period, and at the same time calculate and analyze the assessment indicators such as the turnover rate of accounts receivable and the average collection period. Feedback to the business department in a timely manner, so as to jointly discuss countermeasures for collection. Establish and improve the risk mechanism, increase restraint on promotion personnel, in order to enhance the sense of crisis and pressure of sales personnel, so that the focus of their work is always on sales volume and capital return. 3. Finance VS Business Finance serves sales, but it is not attached to sales.Sometimes, in order to expand the market and increase market share, the sales department may ignore the cost to some extent, but the financial personnel need to carefully calculate the operating cost and final results of each business.For example, when a customer wants to pick up more goods when the payment is insufficient, the salesperson may agree to the other party’s request for the purpose of developing a relationship with the customer, while the financial personnel may reject it on the basis of the principle of "sales without arrears". There will be conflicts between the seller and the seller.In order to solve this contradiction, the company needs to formulate relevant regulations on customer arrears and strengthen communication between the sales department and other functional departments.For example, the financial department can provide the customer's credit information to the sales staff, and the sales staff will come forward and ask the customer to write a legally valid arrears certificate to recover the payment within the specified time limit. The sales business continues to grow. In addition, financial work in sales management is not an accounting concept in a narrow sense. Financial work should reflect and supervise business activities, and sales personnel should take maximizing owner's equity as their own responsibility.To this end, first of all, the sales department should prepare sales reports and report them on time, so that the relevant departments of the company can understand the sales status at any time, and then adjust the inventory structure in a planned way, so that the inventory management is in the best state, which can reduce inventory management costs and uniform deployment. Funds, so that funds can achieve safe and efficient operation.Secondly, with the cooperation of the financial department, the sales department should also actively realize the return of sales funds and complete the task of sales payment collection in a planned way.Thirdly, the sales department should also deal with the backlog of goods in a timely manner, clear the inventory, adjust the reasonable inventory structure, and strive to revitalize the stock of funds to strive for the maximum benefit of fund turnover.For the sales department, finance and business are always a contradictory unity. Everyone knows that sales is the most important business of the company. It is a trump card of the company and the department most valued by the general manager.Even if the sale has not yet occurred, for example, it is still in the stage of market research and research, the cost has already been incurred.Therefore, the finance department is the second trump card of the enterprise.The general manager who can only play the first card is prone to fire in the backyard, which eventually leads to the "shock" of the enterprise in the "financial crisis".Only by playing two cards well at the same time, and implementing "compatibility" between the rear (finance) and the front (sales), can we achieve twice the result with half the effort in the integration. Therefore, as a sales manager, keep your eyes on the sales, find out the deficiencies in financial management in the process of familiarizing yourself with the entire sales process through various channels, understand the mentality and distress of the sales staff, and find out the tricks of individual sales staff. Strengthen the scientific nature of financial management on the whole.Resolve conflicts between the financial department and the sales department. The contradiction between sales and finance basically has the following aspects: One is the "front-to-front contradiction", that is, the contradiction between the sales department and the customer.Customers buy air conditioners, sales staff sell air conditioners, the amount incurred in the purchase and sale will have a series of problems such as profit margin, rebate point, time and speed of payment, all of which are inextricably linked with the finance department .If the coordination is not good, it will not only lead to poor sales and failed transactions, but also destroy the principles of financial management and damage the interests of the company. The second is "internal and internal contradictions", that is, the contradictions between people in the sales department.The regional division of sales staff, quota management, contract method, wages, bonuses and commission ratios and other policies and regulations related to everyone's vital interests are formulated jointly by the Finance Department and the Sales Department through financial analysis, corporate accounting and profit indicators. This causes the contradiction between the salesman to be as numerous as a cow's hair. The third is "contradictions between front and back", that is, the contradiction between sales in the front and finance in the rear.Just like playing football, there is defense and offense, and if the pass is not in place, the real offense cannot be organized; if there is only offense and the defense is loose, it will allow the opponent to score, and finally lead to chaos. The above-mentioned contradiction usually manifests itself in the following two contradictions: The first is the "contradiction between looseness and tightness".The sales department hopes that the financial management will be "looser" in terms of the amount of funds, investment intensity and speed of payment.Because that's the question they face every moment of every transaction with their customers.However, because the finance department is responsible for the important mission of using funds, a slight "slack" may cause direct economic losses and make the enterprise's goal management fall short.This "loose" and "tight" contradiction restricts all enterprises, and the art of management is precisely reflected here. The second is "coarse and fine contradictions".Because the staff in the sales department do not understand the financial profession, they are sloppy in terms of reports, account transactions, and fund scheduling. This is a very headache for the finance department.The finance department had to "wipe their buttocks" for them first, and then they could meticulously complete the financial management regulations passed by the superiors.If this contradiction is not resolved properly, it will cause inefficiency, malfunction, personnel disputes and all kinds of wrangling. To solve these contradictions between the sales department and the financial department, we must first grasp the main contradiction, which is the "fund flow" problem. The main business of the finance department is income and expenditure, which is actually the same thing as the core business of the sales department, buying and selling.The difference is that the finance department is revenue first, while the sales department is expenditure first.Only under the unified accounting of the financial department, the sales department can develop healthily by strictly controlling the capital management of the sales department.In a word, without a virtuous circle under the scientific management of the financial department, there will be no healthy development of the sales department.At the same time, the reason why the idea that development is the last word is correct is that whether the enterprise's financial management is scientific or not depends on the sales performance in the end - to obtain the maximum benefit with reasonable expenditure and the lowest cost, so that the enterprise will not encounter a crisis of capital shortage. 1. The general manager "double shoulders" The company can implement "spin-off" to achieve a level balance between the sales department and the finance department, and the standard is the company's one-year sales target.This indicator is like a "curse", which is the task of the entire team.The sales manager needs to decompose this goal twice. First, the sales department should formulate a daily, weekly, ten-day, monthly, quarterly, and annual index decomposition plan; Program. 2. The sales department and the finance department "co-office" In addition to the pre-work meeting, meeting and on-site office work, the sales department and the finance department set up separate desks, and participate in the daily work of the two departments on the next day, and the reports are "digging information", "finding dead ends" and "finding faults".The effect of this method is to make the two departments become two wheels of mutual coordination and rapid operation, so that the company's performance continues to rise. 3. "Changing of the Guard" and "Oxygen Delivery" In order to bring about a qualitative change in the entire enterprise, the basic part of the company can be transformed: first, let the accountants of the sales department and the accountants of the finance department and related cashiers change jobs, and they all do the work of the other party. Change thoughts and ideas on the job, change the operation process and operating procedures, turn the two companies into one, and completely solve the "big enterprise disease".The second is to improve the quality of all staff, emphasizing the "oxygen delivery" of "collective hypoxia".In the assessment of the finance department, the assessment of sales knowledge has been added, requiring them to read sales books and conduct part-time sales, and financial personnel must have a certain period of marketing practice throughout the year.In the sales department, the sales staff are required to study financial and statistics courses, and implement file management for all kinds of reports and contracts of all personnel throughout the year, and regularly hold market demonstration meetings and financial analysis meetings jointly participated by the financial department and the sales department. Let all employees become generalists. 4. Establish a "one-stop" system of sales, unification, audit and finance With sales as the leader, establish a one-stop system of statistics, auditing and financial operations.With sales as the leader, the management lines of the entire enterprise are particularly clear; with finance as the center, the quality and efficiency of enterprise management can be top-notch.At the same time, only with statistics as the dragon's body and auditing as the dragon's spine can we achieve real take-off.Financial management emphasizes a right angle, and the smoother the flow of funds, the better; however, the flow of funds to the sales department is always a curve, and if it is not handled correctly, it will become a deadlock.Therefore, in order to resolve these contradictions, it is not enough to rely solely on the negotiation of these several departments. The general manager must take the lead to establish such a one-stop capital operation channel to make the development of the enterprise a matter of course. Some people regard management as mysterious, while others think it is very difficult.In fact, as long as we carefully combine the actual situation of the company and explore ways that suit our own characteristics, we can realize real profits.No matter what industry or company it is, it is the most important thing to solve the relationship between the sales department and the financial department. Sales financial work is an important aspect in the sales activities of the enterprise. The so-called sales refer to the process in which the enterprise issues goods according to the plan and contract, recovers the payment according to the principle of equivalent exchange, and realizes the value of the product.In this process, first, it is the responsibility of the sales staff to deliver the goods according to the plan and contract; second, it is the responsibility of the sales financial staff to recover the payment according to the principle of equivalent exchange. Signing a contract to deliver goods is the premise of determining whether the enterprise can work and whether it can survive and develop; and the recovery of the payment is the key to whether the enterprise's payment and operation can be rewarded and sustainable development.With the gradual improvement and development of market economic activities, the position of sales finance is becoming more and more important. The original sales accounting settlement model of the planned economy can no longer meet the needs of the new situation, and must be constantly supplemented, improved and developed. With the development of the market, sales finance includes more and more business content, and the internal division of labor is becoming more and more detailed. It is different from the daily receipts and payments and month-end accounting of financial departments such as production and supply. It is a target with relatively independent content. Payment recovery for product sales. Therefore, the enterprise should set up a separate sales financial institution or a full-time sales accountant to uniformly manage accounting services such as user credit rating evaluation, advance receipts, accounts receivable verification, sales expenses, and liquidation of arrears, and coordinate processing Improve the relationship with the sales staff to jointly research and develop the market, and establish long-term mutual trust and mutual understanding partnerships with users. At the same time, under the premise of complying with my country's "Accounting Law" and relevant national financial regulations, combined with my country's "Contract Law" and other economic regulations, establish and improve "sales financial personnel responsibilities and standards", "special fund management system", "receivables" "Account Management Measures" and other internal management and assessment systems, standardize and guide the daily work of sales finance. The financial and accounting business control procedures are stipulated, mainly the basic control procedure of the income control procedure to prevent internal fraud.The following is the general situation of the income control procedures of manufacturing enterprises: the income business of three-tier and two-point enterprises involves three aspects: money, bills, and goods.After the product is sold or the labor service is provided, the bill (invoice) has to be issued, and the currency will be collected, or the right of recourse for the account will be formed.In terms of money, bills, and goods, the product is the premise. If the product is not sold, the rest will be empty; the currency is the center, because all control is carried out around the receipt of the account to ensure that the currency is correct. Income is the basic task of the control program; the document is the key, the product is issued according to the document, and the account is calculated and collected according to the document. If the document is lost, the control will lose its basis. Therefore, the design of revenue business control procedures should not only grasp the organic connection of these three aspects for comprehensive consideration, but also separately examine and control these three aspects.The "three lines and two points" is summarized from this design principle, and it is also a relatively complete and complete income control program at present. The so-called "three lines" refers to the invoice transmission line, the currency transmission line, and the product transmission line.The so-called "two points" refers to the check point between invoice and currency, and the check point between product and invoice. The main spirit of "three lines and two points" is to separate bills, money, and goods into three independent business lines for transmission, and set up two checkpoints at the terminals of the three transmission lines to connect these three lines for control.People who handle products do not handle invoices and bills; people who handle invoices do not handle products and currencies; people who handle money do not handle products and invoices.Thus, three business transmission lines are formed, and each business transmission line is composed of many transmission chains or transmission links. These chains and links are respectively held by different personnel or departments. No, every time you pass forward a step, you need to check the previous step of the transfer work to ensure the correctness of each transfer line and transfer result.Finally, the three transmission results are collected together for checking, which further improves the reliability of the entire control system. The operating procedure of "Three Lines and Two Points" is as follows. 1. Invoice delivery line The specific steps of the invoice transmission line (the procedure of cash sales) are as follows: (1) Except for individual sporadic sales, all sales businesses of the enterprise should have sales contracts.The sales contract is generally signed by the sales department and the purchaser. The contract should specify the relevant varieties, quality, quantity, price, delivery method, delivery date, payment method, Reach an agreement on delivery location, liability for breach of contract, etc., and use this as the direct basis for regulating sales behavior.A copy of the sales contract is sent to the financial accounting department. (2) When the sales business occurs, the invoice clerk issues sales invoices according to the sales contract (general taxpayers issue special value-added tax invoices).Special value-added tax invoices in triplicate.The first couplet: Bookkeeping couplet, which is the accounting voucher of the seller, that is, the original voucher of the sales by the invoicing party. The "tax amount" on the face of the ticket refers to the "output tax amount", and the "amount" refers to the The "tax-excluded amount income" of sales of goods.The second page: the deduction page, which is the tax deduction certificate of the buyer, that is, the input invoice that the buyer can deduct. The "tax-excluded price" of the purchased goods.The third page: the invoice page, which is the seller's accounting voucher, that is, the buyer's original voucher for the purchase of goods. The "tax amount" on the ticket refers to the "input tax amount", and the "amount" refers to the The "tax-excluded price" of the purchased goods.The triplicate invoices have the function of duplication, they are issued at one time, and the contents of the tripartite are consistent. (3) After the invoice is issued, the settlement office will handle the settlement procedures. (4) Before leaving get off work every day, the invoicing clerk will check the invoice bookkeeping page returned by the cashier with the stub page, and compile the sales daily according to the invoice bookkeeping page. (5) Attach the invoice bookkeeping page to the back of the sales daily and send it to the sales accountant. 2. Money transmission line The specific steps of currency transfer are as follows: (1) When the cashier receives the sales invoice, he should review the purchase unit, product name and specification, product quantity and unit price on the invoice, and check whether the calculation of the amount on the sales invoice is correct. (2) After the review, the cashier collects the money according to the invoice amount.If it belongs to the sales business of transfer settlement, the cashier should verify whether the money transferred by the bank has been received; if the customer brings the check and money order for settlement, it should be handled according to the relevant check and money order acceptance procedures; Whether it has been approved by the prescribed procedures or whether it is stipulated in the contract. (3) After the payment is checked or verified to be correct, the financial seal of "cash received" or "transfer received" will be stamped on the invoice.If it is stipulated in the contract or approved by the leadership of the enterprise that it belongs to "payment after delivery", other financial seals should be affixed or signed by the approver, and the bookkeeping page of the invoice should be left and returned to the biller. (4) Before leaving get off work every day, after counting and sorting out the cash received by the class, prepare a collection report. (5) Hand over the collection report to the cashier together with the cash. (6) The cashier sends the cash handed in by each cashier to the deposit bank, compiles a daily collection report, attaches the receipt of the deposit bank, and sends it to the sales accountant. 3. Product delivery line Generally speaking, the delivery of products is the delivery of physical objects.However, the transfer of real objects has brought a lot of inconvenience to internal control.Therefore, from the perspective of internal control, the main object of product delivery control is the delivery of documents representing the physical movement of products.That is to control the relevant documents of the proposed product. The specific steps of product delivery are as follows: (1) Warehouse custodians deliver the goods according to the invoice with the financial and accounting confirmation stamps such as "cash received" and "transfer received". (2) After delivery, the warehouse keeper will stamp the warehouse stamp of "shipped" on the invoice, and leave the delivery coupon. (3) When the product leaves the factory, the doorman should ask for the exit certificate of the invoice, check whether there is the above-mentioned financial and warehouse stamp on the exit slip, and release the product after checking the quantity. (4) Before leaving get off work, the warehouse clerk sorts out the invoices and pick-up pages in order, fills in the "delivery date report", and then attaches the delivery page to the "delivery day report" and sends it to the financial accounting department. (5) The doorman must also hand over the withdrawn exit pass to the Finance and Accounting Department. 4. Invoice and currency check point The verification of invoices and currencies is actually the verification of the daily sales report submitted by the sales department and the daily collection report compiled by the cashier department, but fundamentally it is still the verification of invoices and currencies.The executor of the check is the sales accountant or other special auditors. The specific steps for invoice and currency verification are: (1) Review the sales daily and the attached invoices submitted by the sales department; check whether the quantity and amount on the sales daily are consistent with the sum of the invoices. (2) Check whether the daily collection report submitted by the cashier department and the attached bank receipt or cash storage (into the enterprise safe) form are legal, authentic and correct; check the bank receipt or cash storage form and receipt Whether the relevant items reported in the subparagraph are consistent. (3) Finally, check the audited collection report and the relevant amount in the sales daily. 5. Product and invoice check point The executor of the verification is still the sales accountant or other special auditors.the way is: (1) First check the delivery slip delivered by the warehouse with the delivery date report, and check the correctness of the relevant figures in the delivery date report. (2) Then check the relevant quantity data in the delivery day report and the relevant quantity data in the sales daily report to verify whether the quantity sent by the product is consistent with the quantity recorded in the sales account. (3) If necessary, check the exit pass returned by the guard with the sales invoice. The latter two checkpoints are the key control points of the entire income process.The verification of invoices and currency is the key to ensure the consistency of accounts and to expose cash settlement mistakes; the verification of products and invoices is an important link to ensure that the bills are consistent and the accounts are consistent.The two are indispensable. If there is a lack of verification of invoices and currencies, it will be difficult to detect and control whether the funds that should be received are all received, whether there is a shortage or interception of cash; if there is a lack of verification points between products and invoices, then It is also difficult to expose and control whether the actual income is consistent with the actual occurrence of the product, and whether the invoice is used to cheat, to issue invoices with large ends, inconsistent upper and lower invoices, and to alter the delivery quantity. Therefore, for sales accounting, it is extremely important to carefully carry out the above two checks before recording sales revenue.Invoices and currencies, products and invoices are not checked clearly, and cannot be recorded. When sales personnel develop market contract contracts, they encounter thousands of different users, each with its own characteristics. For example, some users have a good reputation, but the demand for contracts is not large; some users have bad credit, but the demand for contracts is large. ; Some users had a good reputation in the early stage, but their reputation declined greatly in the later stage. Different methods should be adopted for the payment settlement policies of different users, which were not available before.Taken together, the content that should be enriched is as follows: (1) Strengthen the credit rating and inspection and evaluation of users.Establish user files, and measure the user's credit rating according to the specific situation of the user's order quantity, outstanding balance, and outstanding material, which can be divided into five credit levels: A, B, C, D, and E. (2) Master and control the proportion of advance receipts.According to five credit levels, different advance payment ratios are adopted for users, and advance payment is received according to the order contract amount such as 100%, 80%, 60%, 40%, and 20%. (3) Standardize the settlement of payment and incoming materials for products entrusted with processing by users.The payment for goods and incoming materials processed by the user must be kept in check according to the execution of the signed contract to avoid arrears and material arrears. (4) Strengthen the control over the payment of the user who has the old arrears and signs a new contract.As for the old arrears formed in history, as long as they still have contracts with the company, the new contract payment cannot be defaulted, and the old arrears will be returned slowly. In this way, on the one hand, the company has a contract and a market; on the other hand , It also prevents old arrears from becoming bad debts, and can be recovered slowly. (5) Standardize the payment management of enterprises for new products that intend to advance funds.In order to seize the market and develop the new products developed by the enterprise, and promote the trial products with advance funds, the sales finance must have a set of formal contract texts signed by the supply and demand sides to ensure that the advance products can eventually recover the payment or product samples. The payment for goods is settled according to the principle of "special fund for special purpose".Special fund for special use means that after the sales finance receives the advance receipt according to the contract number, it will be registered in the account book according to the contract number, and one item will be used for one item. When the settlement is completed after the contract is executed, the advance receipt will be settled according to the contract number.This is a basic principle that must be followed in the financial settlement of enterprises, and it is also one of the important measures to protect the interests of enterprises and prevent losses caused by "dead contracts".Therefore, enterprises should conduct detailed research on this, and formulate management measures for "earmarked funds for special use" based on the actual situation of the enterprise, and check and supervise them to implement them conscientiously. According to the workflow of sales finance, that is: seeing the contract→receipt in advance→completion of execution→receipt of payment→filling in the accounting voucher→invoicing→review→deliver the invoice to the user for delivery or notify the railway to ship→accounting.The review position is a "gatekeeper" position in sales and financial work. It is related to whether the payment for goods is received correctly and whether the accounting items are in compliance with the regulations.此岗位的设立，在很大程度上为销售收入的实现、降低应收账款金额提供了保障，要选择责任心强、素质高、经验丰富的人员负责此岗位。另外，对销售费用等销售产品发生的支出，也要经过审核后方可支出，从总体上保证销售财务在货款收入和销售费用支出上按规定、按制度执行，杜绝或避免呆、坏账和不合理支出给企业造成损失的现象发生。 由于过去赊销形成的大量应收账款中有相当一部分要成为呆、坏账，若不加大力度清理，必将给企业造成很大损失，企业要坚持上门催要、磨账、以物抵债、新订合同货款不欠，老欠款慢慢还、运用法律等多种手段大力进行清欠，努力降低应收账款的金额，为企业收回资金，避免损失。同时，在新的销售业务往来中也不可避免地要形成呆账，这些需要加大清欠力度，抽调专门人员负责此项工作。 企业在销售产品的同时，要相应地为用户提供辅助性劳务和垫付产品的铁路运费、汽车运费、保险费、包装费等费用，还有对使用企业包装周转箱收周转使用费、对超过合同约定提货期的货物收取一定的仓储保管费等，这些收入也是企业收入的一个重要方面，是企业总收入的补充，也是对企业付出的部分补偿，其他业务收入占产品销售收入的1%~3%，数额相当可观，如果稍有不注意，将会造成应收的收入收不回来，使企业蒙受损失。因此，在销售财务实际工作中，应改变过去只重视产品收入管理，忽视其他业务收入的做法，把其他业务收入提高到和产品收入同等重要的地位加以规范管理，保证每一笔其他业务收入按时收回。 销售财务应每月每季进行简单和半年进行详细的销售资金回收情况分析，对合同执行中货款回收、欠款清理、销售费用等进行系统分析，并对高附加值、高收入的产品，有市场开发潜力的产品提出意见，充分发挥销售财务的作用，变“算死账”为“算活账”；为企业经营决策和开发市场提供信息。同时，财务人员也要和用户建立良好的商业信誉关系，做到优质、高效地服务市场服务用户。 销售财务作为企业财务管理中的一个主要方面，其完善和发展同企业的管理水平、社会经济环境紧密相关，应作为企业财务管理系统中的一个方面加以重视和研究，最大限度地发挥其作用，为企业生产经营作出应有的贡献。 在公司中，销售部是赚钱的部门，财务部是管钱的部门，财务部不仅要控管客户的回款，还要控管销售部门的费用支出。其与销售部门相关的工作主要有以下几个方面： (1)发票的开立及管理。 (2)应收账款的管理、客户信用额度的管理。 (3)与客户对账作业。 (4)销售回款及折让作业。 (4)销售费用管理。 (5)报销作业。 销售收入是流动资金的重要来源，财务部要配合销售部做好收款业务、催款业务、商务审核；财务分析是营销决策的重要依据，财务部要向销售部定期提供有关财务分析报告、销售费用分析、销售利润分析、产品结构分析等；预算控制是降低销售费用的重要手段，这也是财务部与销售部信息沟通的核心所在。