LJS公司区域销售业务内部控制问题研究
发布时间：2018-10-15 10:52
【摘要】：LJS公司是英国某大型集团公司在中国设立的专门生产和销售家庭清洁用品的子公司。该英国大型集团公司,是从事生产和销售家庭日用消毒及清洁用品、药品、计生用品等的全球性跨国企业,2016年生意额约为300亿美元,产品在140多个国家销售,并在全球60多个国家设立分公司,拥有员工约3.5万人。LJS公司自20世纪九十年代在中国创立以来,凭借其在全球拥有80多年悠久历史的清洁用品品牌的强大影响力,深受广大中国消费者的喜爱。但是,LJS公司在华的生意额一直没能获得高速的稳定持续的增长,生意的的波动亦非常大。LJS公司进入中国以来,在区域销售模式上一直采用经销商配送制,即区域市场的所有推广业务均由LJS公司的区域销售团队负责,经销商负责终端卖场的配送和结款事宜,以及事先代垫所有市场推广费用。这种特殊的经销商代理模式,再加上LJS区域销售业务团队的三线分离的组织架构,即终端卖场总部的谈判、经销商管理及终端零售门店的执行分开负责人管理,造就了LJS公司区域销售业务的自身特点,同时在区域销售业务开展的过程中也引发了诸如市场推广费用超花、经销商库存结构不合理、终端卖场配送率低下以及舞弊行为等问题。笔者在LJS公司区域销售范围任职有8年多,从城市经理逐步升迁大区销售经理,先后负责过区域包括广东省东部地区和福建省、江西省等区域。通过笔者多年的在LJS公司区域销售市场亲身经历及观察,笔者分析得出LJS公司在区域销售业务开展过程中欠缺必要的完善的内部控制措施,从而导致了诸多问题。笔者将在本文以区域销售业务管理为范围,从分析业务流程开始,结合本人在LJS公司担任区域销售管理工作的期间汇集掌握的详尽的第一手资料,重点围绕内部控制五要素的理论,采用流程分析法、事件重要指标法、损失事件数据法、事件库法等科学的风险评估方法,运用海恩法则、墨菲定律、多米诺效应、舞弊三角理论等科学理论,对该公司在区域销售业务开展中的4个最主要环节的内部控制现状和存在问题及造成的分析区域销售业务的内部控制现状、存在问题及原因,并结合该公司自身的特点,提出具体可落地的内部控制措施建议,希望能为LJS公司在区域销售业务管理内部控制方面提供参考,并期望为对类似公司的区域销售业务内部控制提供借鉴。
[Abstract]:LJS is a subsidiary of a large British conglomerate in China specializing in the production and sale of household cleaning products. The British conglomerate, a global multinational company that produces and sells household disinfection and cleaning products, pharmaceuticals, and family planning products, has a business value of about $30 billion in 2016 and sells its products in more than 140 countries. LJS has established branches in more than 60 countries around the world and employs about 35000 people. Since its founding in China in the 1990s, LJS has a strong influence on its brand of clean goods with a long history of more than 80 years in the world. By the majority of Chinese consumers like. However, LJS's business volume in China has not been able to achieve a rapid, stable and sustained growth, and the volatility of business is very large. Since LJS entered China, the regional distribution model has been used by distributors. In other words, all regional marketing activities are handled by the regional sales team of LJS, and the distributor is responsible for the distribution and settlement of the terminal store, as well as covering all marketing expenses in advance. This special dealer agency model, coupled with the three-line separate organizational structure of the LJS regional sales team, that is, the negotiation of the terminal store headquarters, the dealer management and the execution of the terminal retail store are managed separately by the responsible person. It brings up the characteristics of LJS's regional sales business, at the same time, in the process of developing regional sales business, it also leads to the overspending of marketing expenses, the unreasonable inventory structure of dealers, Terminal store distribution rate is low and fraud and other issues. The author has worked in the regional sales range of LJS Company for more than 8 years. He has been promoted from the city manager to the regional sales manager. He has been in charge of the region including the eastern region of Guangdong Province and the regions of Fujian Province and Jiangxi Province. Through the author's personal experience and observation in the regional sales market of LJS Company for many years, the author analyzes and concludes that the LJS Company lacks the necessary perfect internal control measures in the process of the regional sales business development, which leads to many problems. The author will take regional sales management as the scope of this article, starting from the analysis of business processes, combining with my LJS company as a regional sales management during the collection of detailed first-hand information, Focusing on the theory of the five elements of internal control, using the process analysis method, the event important index method, the loss event data method, the event database method and other scientific risk assessment methods, the application of Hahn's law, Murphy's law, domino effect, etc. Based on the theory of fraud triangle and other scientific theories, this paper analyzes the present situation, existing problems and causes of the internal control of the four most important links in the development of the regional sales business, including the internal control situation, the existing problems and the causes of the internal control of the regional sales business. Combined with the characteristics of the company itself, this paper puts forward specific suggestions for internal control measures, hoping to provide a reference for LJS in the area of internal control of sales management. It is expected to provide reference for the internal control of regional sales business of similar companies.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.72;F274;F406.7
本文编号：2272320
[Abstract]:LJS is a subsidiary of a large British conglomerate in China specializing in the production and sale of household cleaning products. The British conglomerate, a global multinational company that produces and sells household disinfection and cleaning products, pharmaceuticals, and family planning products, has a business value of about $30 billion in 2016 and sells its products in more than 140 countries. LJS has established branches in more than 60 countries around the world and employs about 35000 people. Since its founding in China in the 1990s, LJS has a strong influence on its brand of clean goods with a long history of more than 80 years in the world. By the majority of Chinese consumers like. However, LJS's business volume in China has not been able to achieve a rapid, stable and sustained growth, and the volatility of business is very large. Since LJS entered China, the regional distribution model has been used by distributors. In other words, all regional marketing activities are handled by the regional sales team of LJS, and the distributor is responsible for the distribution and settlement of the terminal store, as well as covering all marketing expenses in advance. This special dealer agency model, coupled with the three-line separate organizational structure of the LJS regional sales team, that is, the negotiation of the terminal store headquarters, the dealer management and the execution of the terminal retail store are managed separately by the responsible person. It brings up the characteristics of LJS's regional sales business, at the same time, in the process of developing regional sales business, it also leads to the overspending of marketing expenses, the unreasonable inventory structure of dealers, Terminal store distribution rate is low and fraud and other issues. The author has worked in the regional sales range of LJS Company for more than 8 years. He has been promoted from the city manager to the regional sales manager. He has been in charge of the region including the eastern region of Guangdong Province and the regions of Fujian Province and Jiangxi Province. Through the author's personal experience and observation in the regional sales market of LJS Company for many years, the author analyzes and concludes that the LJS Company lacks the necessary perfect internal control measures in the process of the regional sales business development, which leads to many problems. The author will take regional sales management as the scope of this article, starting from the analysis of business processes, combining with my LJS company as a regional sales management during the collection of detailed first-hand information, Focusing on the theory of the five elements of internal control, using the process analysis method, the event important index method, the loss event data method, the event database method and other scientific risk assessment methods, the application of Hahn's law, Murphy's law, domino effect, etc. Based on the theory of fraud triangle and other scientific theories, this paper analyzes the present situation, existing problems and causes of the internal control of the four most important links in the development of the regional sales business, including the internal control situation, the existing problems and the causes of the internal control of the regional sales business. Combined with the characteristics of the company itself, this paper puts forward specific suggestions for internal control measures, hoping to provide a reference for LJS in the area of internal control of sales management. It is expected to provide reference for the internal control of regional sales business of similar companies.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.72;F274;F406.7
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