百货行业促销券内部控制设计研究

Research on the Internal Control Design of Promotional Coupons in the Department Store Industry

市场竞争环境下,为了有效提升顾客粘性及复购率,百货行业中各个商家纷纷推出各种不同内容的促销活动。促销活动的丰富提升了企业的经营业绩,但同时也给企业对于促销券的内部控制带来新的挑战。基于此,论文以百货行业为背景,分析促销券产生的过程,从而设计出一套对于促销券关键风险点控制的内部控制规范,以期帮助企业在实现销售的同时确保内部控制合规,提升内部控制管理水平。

In the market competition environment,in order to effectively improve the customer stickiness and repurchase rate,various businesses in the department store industry have launched various promotional activities with different contents.The enrichment of promotional activities improves the business performance of enterprises,but also brings new challenges to the internal control of promotional coupons of enterprises.Based on this,this paper takes the department store industry as the background,analyzes the production process of promotional coupons,and designs a set of internal control specifications for the control of key risk points of promotional coupons,so as to help enterprises to ensure the compliance of internal control while realizing sales,and improve the level of internal control management.