Study On The Optimization Of Internal Control Of Auto 4S Stores

After more than 30 years of rapid development,auto 4S stores,as the downstream sales channel of automobile manufacturers,have already penetrated into all parts of the country.In the face of fierce competition in the market,the profit of the automobile industry is gradually reduced and the price is more transparent.Since the epidemic in2020,the market of auto 4S stores has become more and more saturated.The sales performance of the whole car has been deteriorating,the after-sales service business has declined seriously,and the unstable cash flow has led to the bankruptcy of many4 S stores.The high unit price of the whole vehicle,the complex maintenance process,the large number of stakeholders such as manufacturers,insurance companies,thirdparty financial institutions,consumers,and the constraints of the Law and other laws and regulations,make the operation risk of the automobile 4S store more serious.Due to the complex multiple connections and the increasingly changing consumer demand,it is more necessary to establish a complete set of internal control system to prevent various risks in advance in order to improve the operation and management level of automobile 4S stores.Few studies have been conducted on the internal control of 4S stores,with control activities mainly situated within the financial control link,not in tandem with the enterprise’s overall development plan.Moreover,there has been no examination of the common high-risk areas and how to regulate the operation of certain areas in line with the operation characteristics of 4S stores.Therefore,on the basis of being familiar with the internal control of 4S stores in the most common business form in the automobile sales service industry,this paper uses the method of case study and data analysis to analyze the problems of the internal control of TC automobile 4S stores and propose optimization measures.The content of this article provides guidance for the internal control construction of TC automobile 4S stores,and has certain practical significance for the internal control structure of 4S stores in the whole traditional automobile industry.TC Automobile 4S Store operates the SAIC-Volkswagen brand,which has the leading sales volume in the country.Although it has the advantages of high reputation and good quality,it still faces many crises in the context of the sluggish general environment.The decline in market share,serious customer loss,excessive inventory pressure,and weak profit growth have forced enterprises to carry out management reform,pay attention to internal control management,seek new business growth points,and survive the sales winter.Starting from the five elements of internal control,the article analyzes the current situation of internal control of the case enterprise in sales business,after-sales maintenance business,financial derivative business and other important processes,and finds out that the case enterprise has internal control defects in contract management,accounts receivable control,work order management,human resources management and other aspects through research and visits,so as to carry out in-depth cause analysis and apply the right medicine to the case,put forward targeted optimization schemes.It is proposed that the case enterprise should cultivate a risk management cognizance,construct and enhance the internal control system,refine the execution plan for each link,augment the total internal control aptitude,standardize the operation conduct,diminish the operation hazard,and advance the sustainable growth of the firm.