Enterprise finance refers to the objective capital movement and its economic interest relationship in the process of production and operation. Is the financial activities and financial relations.

Abstract: Financial management is one of the core contents of enterprise management, which runs through the whole enterprise activities. Enterprise profits can be realized through product sales, and sales are regarded as the leading enterprises. Internally, finance serves the sales department, providing product financial information, helping to formulate marketing strategies and providing corresponding financial accounting. At the same time, some financial work needs the cooperation and support of the sales department. In reality, some salespeople complain about the financial department and personnel of the enterprise, which leads to disharmony and even friction between the financial and sales departments. This paper briefly discusses the relationship between finance and sales staff from two angles: expense reimbursement and sales plan.

Keywords: financial sales; Enterprise management; financial management

I. Discussion on reimbursement of sales staff expenses

The principle of timeliness of accounting requires that accounting should be carried out in time, so that accounting information can be consistent with the reflected object in time and avoid accounting information losing its effectiveness. All economic events occurring during the accounting period shall be registered and accounted for in time, and shall not be delayed until the later period, and the accounts shall be settled on time, and the accounting statements shall be prepared on schedule for the convenience of decision makers. Especially in today's information society, if accounting information is not recorded, processed, generated and submitted in time, it will lose its effectiveness and may affect the decision of enterprise managers to use accounting information. The financial department can timely calculate the income, cost and tax according to the relevant national accounting system and tax system, but sometimes it may not be able to cope with the expenses in various periods, especially the business entertainment and travel expenses generated by the sales staff. Financial personnel can roughly judge the corresponding business entertainment expenses, travel expenses and other expenses that sales personnel should generate according to the business scale, historical expense reimbursement data and sales income of the current month. For some enterprises, after the budget or standard for reimbursement of entertainment expenses and travel expenses of sales personnel is given to the financial department, for most sales personnel, entertainment expenses and travel expenses should be submitted to the company for reimbursement at the first time. However, due to various reasons, a small number of salespeople may delay the submission of relevant reimbursement documents to the company, resulting in the inability of financial personnel to record them in time.

In this case, in order to record the expenses incurred in the current period as much as possible, financial personnel generally have the following two methods: first, the expenses are accrued according to the reimbursement budget or standard and included in the current expenses; Second, financial personnel urge and remind salesmen to reimburse in time through various means. The first method of withholding expenses, especially the method of long-term withholding or year-end deduction, will cause some problems: the current enterprise income tax law does not directly, clearly and specifically stipulate the pre-tax deduction of withholding expenses, so as long as it can meet the general principles of pre-tax deduction stipulated in the tax law, it should be deducted before tax. However, in daily practice, local tax authorities often have different understandings and attitudes towards the accrued expenses with balance at the end of the year. In most areas, the tax authorities have adopted strict and strict policies. For example, it is often stipulated that the accrued expenses that have been withdrawn but not paid by enterprises at the end of the year should be adjusted when they are settled.

However, in some areas, tax authorities decide whether to allow pre-tax deduction after analysis and judgment, such as whether the expenses actually occur, whether to obtain relevant invoices before the next year's final settlement, or whether to actually pay before the next year's final settlement. In short, in practice, the understanding and implementation of whether the accrued expenses can be deducted before tax and how to deduct them are confused, which not only makes enterprises at a loss, but also brings great tax-related risks to enterprises.

The second method of urging and reminding sales staff to reimburse is also very difficult in practice: out of honesty to accounting and responsible attitude to work, the financial department will generally remind sales staff to reimburse in time through SMS, WeChat and QQ messages. Most salespeople will do it accordingly. However, a few salespeople may ignore such reminders, and financial personnel must follow up by telephone and face-to-face communication. This part of the sales staff often delay because they are busy with their work, have no time to prepare the reimbursement form, and have not got the reimbursement form yet. Even the real reason why some salespeople fail to submit reimbursement in time is that they are too lazy to submit reimbursement documents to the company in time because they are in a hurry to find reimbursement from the company. The timeliness of financial accounting and the arbitrariness of reimbursement by a few salespeople have caused small conflicts or contradictions between financial personnel and these salespeople, which have affected the harmony and stability among various departments within the enterprise. The above two situations still exist in many enterprises.

Is there any other better solution? The answer is yes. That is, with the support of the company's management, establish and improve the corresponding reimbursement system, clarify the reimbursement time, and how to punish overdue. , and strictly enforced. For example, in order to solve the problem of expense reimbursement, an enterprise has formulated a corresponding expense reimbursement system, in which the timeliness of reimbursement is: expenses incurred before the 25th of the current month should be reimbursed before the closing of the current month, and expenses incurred after the 25th of the current month to the closing of the current month should be reimbursed to the company in the following month if it is really impossible to submit documents to the company for reimbursement due to short time; If the company fails to apply for reimbursement within the specified time, it will be reimbursed 90% in the next month and 80% in the next month. Those who fail to submit the reimbursement documents within 3 months after the expenses occur will not be reimbursed. After the implementation of this reimbursement system for several months, the phenomenon of non-timely reimbursement has been significantly reduced, and financial personnel no longer have to worry about some salespeople not reimbursing expenses in time.

Second, the discussion about the sales plan of sales staff.

Chengdu A Company is a professional company that produces beer, and Chengdu A Company is the exclusive distributor of a series of beer in southwest China. The purchase and sale mode between Company A and Company A is to pay in advance and directly pick up the goods in the finished product warehouse of Company A's factory in the form of an order. According to the requirements of Company A, Company A submitted the product demand plan for next month before the current month 10. More than 100 secondary dealers in seven sales regions of Company A still pick up the goods by way of payment in advance, and seven sales regions submit the delivery plan to the department (finance department) in charge of delivery plan of Company A ... The relationship between Company A and Company A has been good for five years. The deviation rate between the delivery plan submitted by Company A and the actual delivery is controlled within 10%, and the inventory of Company A at the end of the month is controlled within the assessment index of the group company. Since the beginning of 20 16, the competition in the beer industry has intensified, which has led to the increase of market sales fluctuation of company A. There is a big deviation in the accuracy of the delivery plan in each sales area of Company A, which leads to the inventory of Company A far exceeding the assessment index at the end of March. Then Company A communicated with Company A and got the understanding and support of Company A..

However, at the end of April, there was a big deviation between the actual delivery and the delivery plan of Company A, and Company A was assessed by its group company again. Company A unilaterally cut the delivery plan submitted by Company A in May from its own completion of the assessment target, and eventually caused certain losses due to the shortage of individual products. Company A held a management meeting, and analyzed that apart from the factors of intensified market competition and unstable sales, insufficient attention paid to the sales plan in individual sales areas was the main reason for the large deviation between actual delivery and planned delivery. At the same time, the finance department is responsible for reminding, following up and urging the actual delivery progress of each sales area last month, which leads to the fact that the finance department spends more time in this respect, which affects other work of the finance department to a certain extent, and even some regions ignore the reminding, following up and urging of the finance department, resulting in unhappiness between the finance department and the sales department. Therefore, the management of Company A authorized the Finance Department to formulate the assessment method for the completion rate of the delivery plan.

The main points of the assessment method formulated by the Finance Department of Company A are: 1. In addition to the delivery plan of the current month submitted 1 month ago, the delivery plan of the current month was adjusted and modified on 15 (supported by company A, the production plan of the current month was made twice). If the delivery plan of the current month is not adjusted and revised within the prescribed time limit, it shall be deemed as unadjusted and revised; 2. Assess the completion rate of the adjusted and revised delivery plan in each region: the completion rate of the monthly delivery plan in the current month. 8% and below will not be assessed, that is, 92%~ 108% will not be assessed; If it exceeds +8%, it will increase by 100 yuan based on 200 yuan, exceeding +2% each time. For example, the completion rate 109% and the evaluation fee 200+ 100=300 yuan; If it is lower than -8%, the assessment fee will be increased by 100 yuan for every -2% lower, based on 600 yuan. For example, the completion rate is 83%, and the evaluation fee is 600+500= 1 100 yuan; If the completion rate is 70%, the assessment fee is 600+1100 =1700 yuan; 3. If the assessment expenses occur in each region, the financial department will directly deduct them from the monthly entertainment expense reimbursement budget of the corresponding region. In the month when this system was implemented, two sales areas failed to reach the completion rate, and the corresponding hospitality reimbursement budget was actually deducted by the financial department.

Since then, all sales regions have attached importance to the submission of sales plans and consciously followed up the actual completion. There is no big deviation in the delivery plan of Company A. In addition to expense reimbursement and sales plan, financial and sales personnel often have conflicts and contradictions in budget, sales link, credit, market development and financial accounting. The main reasons are: (1) poor information communication, resulting in misunderstanding between the two sides; (2) Enterprises lack financial systems and processes related to sales. In order to correctly handle the above contradictions and conflicts and coordinate the relationship between enterprise finance and sales, we can start from the following aspects:

First, the managers of enterprises should establish the overall concept, adhere to the basic objectives of enterprise development and operation, and correctly handle the contradiction between finance and sales;

Second, leaders at all levels, especially those in finance and sales departments, should treat and evaluate employees correctly and protect and support their enthusiasm and principles, otherwise it will greatly dampen the enthusiasm of both sides and even affect their work;

Third, enterprises should be forward-looking and holistic in the development process, and they should not change their development goals just because they have good results for a while. Leaders of all departments should regularly train employees and implement the latest development strategy and relevant rules and regulations to every employee. While improving their professional knowledge, cultivate their all-round development ability.

; Fourth, strengthen the communication and exchange between the financial department and the sales department, and cultivate their ability of empathy. At the same time, financial personnel should pay more attention to the market, actively accept advanced management concepts, get rid of the shackles of traditional concepts, help sales departments solve financial problems, promote each other and achieve common development; Sales staff should understand the working procedures and ideas of the financial department, strengthen the indicators of financial accounting, and reduce the financial risks encountered in the sales process;

Fifth, to properly solve and coordinate the relationship between the two, we must also introduce a scientific and sustainable performance evaluation mechanism. Especially for sales staff, business leaders should stand in a long-term perspective, combine short-term goals, formulate a practical performance appraisal and salary distribution system, and establish a stable sales team that is willing to endure hardships and dare to fight hard.

Three. Concluding remarks

To sum up, the financial department can formulate the corresponding financial management system according to the actual situation of sales personnel, restrain and standardize the behavior of sales personnel involved in financial systems and processes, and strengthen information communication, so as to solve some conflicts and contradictions between the financial department and sales personnel.

References:

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