LJS公司區(qū)域銷售業(yè)務(wù)內(nèi)部控制問題研究
發(fā)布時間：2018-10-15 10:52
【摘要】：LJS公司是英國某大型集團公司在中國設(shè)立的專門生產(chǎn)和銷售家庭清潔用品的子公司。該英國大型集團公司,是從事生產(chǎn)和銷售家庭日用消毒及清潔用品、藥品、計生用品等的全球性跨國企業(yè),2016年生意額約為300億美元,產(chǎn)品在140多個國家銷售,并在全球60多個國家設(shè)立分公司,擁有員工約3.5萬人。LJS公司自20世紀九十年代在中國創(chuàng)立以來,憑借其在全球擁有80多年悠久歷史的清潔用品品牌的強大影響力,深受廣大中國消費者的喜愛。但是,LJS公司在華的生意額一直沒能獲得高速的穩(wěn)定持續(xù)的增長,生意的的波動亦非常大。LJS公司進入中國以來,在區(qū)域銷售模式上一直采用經(jīng)銷商配送制,即區(qū)域市場的所有推廣業(yè)務(wù)均由LJS公司的區(qū)域銷售團隊負責,經(jīng)銷商負責終端賣場的配送和結(jié)款事宜,以及事先代墊所有市場推廣費用。這種特殊的經(jīng)銷商代理模式,再加上LJS區(qū)域銷售業(yè)務(wù)團隊的三線分離的組織架構(gòu),即終端賣場總部的談判、經(jīng)銷商管理及終端零售門店的執(zhí)行分開負責人管理,造就了LJS公司區(qū)域銷售業(yè)務(wù)的自身特點,同時在區(qū)域銷售業(yè)務(wù)開展的過程中也引發(fā)了諸如市場推廣費用超花、經(jīng)銷商庫存結(jié)構(gòu)不合理、終端賣場配送率低下以及舞弊行為等問題。筆者在LJS公司區(qū)域銷售范圍任職有8年多,從城市經(jīng)理逐步升遷大區(qū)銷售經(jīng)理,先后負責過區(qū)域包括廣東省東部地區(qū)和福建省、江西省等區(qū)域。通過筆者多年的在LJS公司區(qū)域銷售市場親身經(jīng)歷及觀察,筆者分析得出LJS公司在區(qū)域銷售業(yè)務(wù)開展過程中欠缺必要的完善的內(nèi)部控制措施,從而導(dǎo)致了諸多問題。筆者將在本文以區(qū)域銷售業(yè)務(wù)管理為范圍,從分析業(yè)務(wù)流程開始,結(jié)合本人在LJS公司擔任區(qū)域銷售管理工作的期間匯集掌握的詳盡的第一手資料,重點圍繞內(nèi)部控制五要素的理論,采用流程分析法、事件重要指標法、損失事件數(shù)據(jù)法、事件庫法等科學(xué)的風險評估方法,運用海恩法則、墨菲定律、多米諾效應(yīng)、舞弊三角理論等科學(xué)理論,對該公司在區(qū)域銷售業(yè)務(wù)開展中的4個最主要環(huán)節(jié)的內(nèi)部控制現(xiàn)狀和存在問題及造成的分析區(qū)域銷售業(yè)務(wù)的內(nèi)部控制現(xiàn)狀、存在問題及原因,并結(jié)合該公司自身的特點,提出具體可落地的內(nèi)部控制措施建議,希望能為LJS公司在區(qū)域銷售業(yè)務(wù)管理內(nèi)部控制方面提供參考,并期望為對類似公司的區(qū)域銷售業(yè)務(wù)內(nèi)部控制提供借鑒。
[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.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F416.72;F274;F406.7
本文編號：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.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F416.72;F274;F406.7
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