基于價值鏈的DZ汽車4S店的內(nèi)部控制路徑優(yōu)化研究
發(fā)布時間：2018-08-04 13:24
【摘要】：隨著經(jīng)濟的快速發(fā)展，人們消費水平不斷提高，作為高端消費品的汽車越來越受到人們的親睞。作為汽車業(yè)主要營銷模式的4S店也逐漸得到人們的關(guān)注。內(nèi)部控制作為現(xiàn)代熱門的管控方法之一，受很多企業(yè)的重視及應用。理論上，將價值鏈管理與內(nèi)部控制結(jié)合引入汽車4S店的研究較少，實際中，也未引起重視及關(guān)注。從價值鏈視角出發(fā)，將價值鏈管理思想融入汽車4S店內(nèi)控體系構(gòu)建中，進行內(nèi)控路徑優(yōu)化，，對完善其內(nèi)部控制體系，有著十分重要的意義。 本文采用文獻研究和案例分析相結(jié)合的方法對所選課題進行研究。首先，對價值鏈理論和內(nèi)部控制理論及兩個理論相關(guān)性進行闡述，為后面的案例分析做鋪墊，提供理論支撐。價值鏈活動是內(nèi)部控制的對象，內(nèi)部控制是實現(xiàn)價值鏈優(yōu)化增值的控制手段，內(nèi)部控制優(yōu)化是對價值鏈業(yè)務活動的優(yōu)化過程，實現(xiàn)價值最大化。之后，在實地了解案例公司以獲取資料后，引入DZ汽車4S店案例，從4S店價值鏈角度考慮，對其內(nèi)部控制現(xiàn)狀進行分析，指出其內(nèi)控存在的不足：（1）基于價值導向的內(nèi)部控制環(huán)境缺失；（2）風險評估機制不完善；（3）內(nèi)部控制措施未貫穿于價值鏈業(yè)務流程中；（4）未構(gòu)建4S店整體的信息平臺，使內(nèi)部控制信息交流渠道不暢；（5）基于價值鏈的監(jiān)督反饋機制不健全等�；诓蛔悖岢鲆獜模�1）營造價值導向的內(nèi)部控制環(huán)境及文化；（2）構(gòu)建基于價值鏈的風險評估；（3）內(nèi)控措施貫穿于價值鏈活動中；（4）從外部價值鏈角度健全信息交流渠道；（5）完善內(nèi)控的監(jiān)督反饋機制等五要素進行優(yōu)化。設計基于價值鏈的DZ汽車4S店的內(nèi)部控制，將價值鏈思維嵌入內(nèi)部控制，對完善汽車4S店內(nèi)部控制體系、增強其競爭力及提高汽車4S店的管理水平具有一定的實踐意義。
[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.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F274;F426.471
本文編號：2164025
[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.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F274;F426.471
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