基于价值链的DZ汽车4S店的内部控制路径优化研究

发布时间：2018-08-04 13:24

【摘要】：随着经济的快速发展，人们消费水平不断提高，作为高端消费品的汽车越来越受到人们的亲睐。作为汽车业主要营销模式的4S店也逐渐得到人们的关注。内部控制作为现代热门的管控方法之一，受很多企业的重视及应用。理论上，将价值链管理与内部控制结合引入汽车4S店的研究较少，实际中，也未引起重视及关注。从价值链视角出发，将价值链管理思想融入汽车4S店内控体系构建中，进行内控路径优化，，对完善其内部控制体系，有着十分重要的意义。本文采用文献研究和案例分析相结合的方法对所选课题进行研究。首先，对价值链理论和内部控制理论及两个理论相关性进行阐述，为后面的案例分析做铺垫，提供理论支撑。价值链活动是内部控制的对象，内部控制是实现价值链优化增值的控制手段，内部控制优化是对价值链业务活动的优化过程，实现价值最大化。之后，在实地了解案例公司以获取资料后，引入DZ汽车4S店案例，从4S店价值链角度考虑，对其内部控制现状进行分析，指出其内控存在的不足：（1）基于价值导向的内部控制环境缺失；（2）风险评估机制不完善；（3）内部控制措施未贯穿于价值链业务流程中；（4）未构建4S店整体的信息平台，使内部控制信息交流渠道不畅；（5）基于价值链的监督反馈机制不健全等。基于不足，提出要从（1）营造价值导向的内部控制环境及文化；（2）构建基于价值链的风险评估；（3）内控措施贯穿于价值链活动中；（4）从外部价值链角度健全信息交流渠道；（5）完善内控的监督反馈机制等五要素进行优化。设计基于价值链的DZ汽车4S店的内部控制，将价值链思维嵌入内部控制，对完善汽车4S店内部控制体系、增强其竞争力及提高汽车4S店的管理水平具有一定的实践意义。
[Abstract]:With the rapid development of economy, the level of people's consumption is increasing, and cars, as high-end consumer goods, are becoming more and more popular. As a major marketing model of the auto industry, the 4 S store is also gradually getting people's attention. As one of the most popular control methods, internal control is valued and applied by many enterprises. In theory, the research on the combination of value chain management and internal control into 4S shop is less, and in practice, it has not attracted much attention and attention. From the point of view of value chain, it is of great significance to integrate the thought of value chain management into the construction of internal control system of automobile 4S shop and optimize the internal control path to perfect its internal control system. This paper uses the method of literature research and case analysis to study the selected topics. First of all, the value chain theory and internal control theory and the correlation between the two theories are expounded to provide theoretical support for the case analysis. Value chain activity is the object of internal control, internal control is the control means to realize the value chain optimization, and internal control optimization is the optimization process of value chain business activities to realize the value maximization. Then, after knowing the case company on the spot to obtain the data, the paper introduces the case of DZ automobile 4S store, and analyzes the present situation of its internal control from the view of 4S store value chain. It points out the shortcomings of internal control: (1) lack of internal control environment based on value orientation; (2) imperfect risk assessment mechanism; (3) internal control measures not running through the business process of value chain; (4) failure to construct the information platform of 4S store as a whole. The internal control information exchange channel is not smooth; (5) the supervisory feedback mechanism based on the value chain is not perfect. Based on the deficiency, it is proposed to create a value-oriented internal control environment and culture; (2) to construct the risk assessment based on the value chain; (3) to implement internal control measures throughout the value chain activities; (4) to improve the channels of information exchange from the perspective of the external value chain; (5) to optimize the five elements, such as improving the supervisory feedback mechanism of internal control. Designing the internal control of DZ automobile 4S store based on value chain and embedding value chain thinking into internal control have certain practical significance for perfecting the internal control system of automobile 4S store, enhancing its competitiveness and improving the management level of automobile 4S store.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F274;F426.471

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