Research On Optimization Of Internal Control Of Vehicle Sales Of A Company Based On Risk Management

After years of development,the automobile industry has become the pillar industry of China's national economic prosperity.With the rapid growth of the economic level,the automobile market is gradually becoming mature.As an important part of the automobile industry,the automobile service market is increasingly prominent.In recent years,the market environment changing and changing management idea,auto service enterprises began to pay attention to the business transformation and upgrading,and gradually by the "sales" to "service",but the whole car sales as the basis of automobile service enterprise business,only steadily promote the new car sales growth,to boost gross profit contribution to the company higher passenger car after sales,and the development of derivatives business.Therefore,it is particularly important to conduct internal control analysis and research on vehicle sales of automobile service enterprises.This paper first briefly introduces the writing background,then summarizes the purpose and significance of this research,respectively on the internal control theory and risk management theory literature review,at the same time,the research ideas and research methods are described.Then the internal control theory and risk management theory from the concept and elements of the theory respectively,and analyzed the relationship between the two.The third chapter first explains the general situation of A company,analyzes its vehicle sales operation status from three aspects: internal environment,financial data,and production and sales trend,reveals the difficulties of the vehicle sales market in the current automobile industry,and lays the groundwork for the subsequent optimization of the vehicle sales business internal control.Then to complete planning and purchasing process,A company vehicle inventory management process,the whole car sales process,the vehicle rebate process,value-added business processes,customer relationship management process six on analyses the present situation of the architectural process,points out the existing loopholes in internal control,namely the risk point: vehicle purchasing management link,purchase order are inconsistent,financial expenses are neglected,and do not take the allocation agreement;In the process of vehicle inventory management,the warehousing process is disordered,the stocktaking personnel are not clear,and the PDI inspection and implementation is not in place.Vehicle sales management,quotation and contract signing is not standard,special sales form is not careful;In the value-added business segment,the insurance sales strategy is improper,the choice of suppliers is arbitrary,the confirmation of financial leasing fees is inaccurate,and the customer qualification is not strict;Customer relationship management,poor management of coupons and potential customers,inadequate supervision of the second network,and poor evaluation of market activities.Then,from the perspective of risk management,specific operational optimization Suggestions are proposed for the internal control process of vehicle sales business of company A.Firstly,company A should rely on the strong SAP system,strictly separate responsibilities,and avoid manual operation at control points controlled by the system.Then carry out specific optimization according to the characteristics of each process.In this paper,combined with the theory of internal control and risk management,through the optimization of the key links of the six sub-processes of vehicle sales business of A company,in order to provide ideas for strengthening the internal control construction of vehicle sales business of automobile service enterprises in the current severe market environment.