Study On The Internal Control Path Optimization Of DZ Automobile4S Shop Based On The Value Chain

With the rapid development of economy, level of people’s consumption improvesconstantly, and the automobile, taken as the high-end consumer goods, has gained moreand more popularity from people.4S shop, as the main marketing model of automobileindustry, is getting more and more attention. Internal control, which is one of the hotcontrol method, got more attention and application from many companies.In theory,researches that combine the value chain management and internal control in automobile4sshop is less, while, in practice, it also did not cause attention and concern. From theperspective of value chain, introducing value chain management thoughts into auto4sshops in the process of building internal control system is full of significance.This paper studied the topic by combining literature research with case analysis.Firstly, the theory of value chain and internal control and their relevance was elaborated,which paved the way for case analysis and provided theoretical support. Then, introducedthe case of DZ automobile4S shop after getting information by learning more about thecase company, and considered from the point of view of the4S store of value chain, andanalyzed the present situation of internal control and found out its shortage. Case analysisrealized: the internal control environment based on value orientation was lost; the riskassessment mechanism was not perfect; the internal control measures of external valuechain was weak; the enterprise information platform was not built and the internal controlinformation exchange channel was not smooth; supervision and feedback mechanismbased on the value chain was unsound; business processes has not combined with internalcontrol; etc. As to these shortages， this paper proposed that internal control should beoptimized from five elements including internal control environment， risk identificationand assessment, internal control measures, information exchange and feedback, andsupervision and evaluation, and then designed DZ automobile4S shop internal controlbased on the value chain. This is of some practical significance to improve the internalcontrol system of automobile4S shop and strengthen its competitiveness and improve itsmanagement level.