【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展，人們消費(fèi)水平不斷提高，作為高端消費(fèi)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(yīng)用。理論上，將價(jià)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(shí)際中，也未引起重視及關(guān)注。從價(jià)值鏈視角出發(fā)，將價(jià)值鏈管理思想融入汽車4S店內(nèi)控體系構(gòu)建中，進(jìn)行內(nèi)控路徑優(yōu)化，，對(duì)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(xiàn)研究和案例分析相結(jié)合的方法對(duì)所選課題進(jìn)行研究。首先，對(duì)價(jià)值鏈理論和內(nèi)部控制理論及兩個(gè)理論相關(guān)性進(jìn)行闡述，為后面的案例分析做鋪墊，提供理論支撐。價(jià)值鏈活動(dòng)是內(nèi)部控制的對(duì)象，內(nèi)部控制是實(shí)現(xiàn)價(jià)值鏈優(yōu)化增值的控制手段，內(nèi)部控制優(yōu)化是對(duì)價(jià)值鏈業(yè)務(wù)活動(dòng)的優(yōu)化過程，實(shí)現(xiàn)價(jià)值最大化。之后，在實(shí)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(jià)值鏈角度考慮，對(duì)其內(nèi)部控制現(xiàn)狀進(jìn)行分析，指出其內(nèi)控存在的不足：（1）基于價(jià)值導(dǎo)向的內(nèi)部控制環(huán)境缺失；（2）風(fēng)險(xiǎn)評(píng)估機(jī)制不完善；（3）內(nèi)部控制措施未貫穿于價(jià)值鏈業(yè)務(wù)流程中；（4）未構(gòu)建4S店整體的信息平臺(tái)，使內(nèi)部控制信息交流渠道不暢；（5）基于價(jià)值鏈的監(jiān)督反饋機(jī)制不健全等。基于不足，提出要從（1）營造價(jià)值導(dǎo)向的內(nèi)部控制環(huán)境及文化；（2）構(gòu)建基于價(jià)值鏈的風(fēng)險(xiǎn)評(píng)估；（3）內(nèi)控措施貫穿于價(jià)值鏈活動(dòng)中；（4）從外部價(jià)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(jī)制等五要素進(jìn)行優(yōu)化。設(shè)計(jì)基于價(jià)值鏈的DZ汽車4S店的內(nèi)部控制，將價(jià)值鏈思維嵌入內(nèi)部控制，對(duì)完善汽車4S店內(nèi)部控制體系、增強(qiáng)其競爭力及提高汽車4S店的管理水平具有一定的實(shí)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(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F274;F426.471

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙保卿;基于價(jià)值鏈管理的內(nèi)部控制及目標(biāo)定位[J];北京工商大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年03期

2 梁運(yùn)吉;;公司內(nèi)部控制問題研究[J];商業(yè)研究;2006年23期

3 顏艷;楊琦;;基于價(jià)值鏈的企業(yè)內(nèi)部控制研究[J];財(cái)會(huì)通訊(綜合版);2007年06期

4 鄭偉;;《企業(yè)內(nèi)部控制基本規(guī)范》實(shí)施探討——基于業(yè)務(wù)流程的分析[J];財(cái)會(huì)通訊;2011年05期

5 朱賽兒;;基于價(jià)值鏈理論的中小企業(yè)內(nèi)部控制改進(jìn)研究[J];財(cái)會(huì)通訊;2011年08期

6 黃益建;曾顯斌;李曉寒;;內(nèi)部控制體系設(shè)計(jì)與業(yè)務(wù)流程重組[J];財(cái)會(huì)月刊;2007年06期

7 張曉芳;;基于價(jià)值鏈的企業(yè)內(nèi)部控制制度設(shè)計(jì)[J];財(cái)會(huì)月刊;2010年22期

8 劉輝;關(guān)于完善我國企業(yè)內(nèi)部控制的探討[J];財(cái)貿(mào)研究;2003年01期

9 林鐘高;王書珍;;論內(nèi)部控制與企業(yè)價(jià)值[J];財(cái)貿(mào)研究;2006年05期

10 杜濱;李若山;;企業(yè)內(nèi)部控制與單位負(fù)責(zé)人的法律責(zé)任[J];財(cái)務(wù)與會(huì)計(jì);2000年04期

相關(guān)博士學(xué)位論文 前1條

1 郝春暉;顧客價(jià)值的動(dòng)態(tài)結(jié)構(gòu)及其管理問題研究[D];天津大學(xué);2007年

本文編號(hào)：2164025