The Internal Control Status And The Optimization Study Of Supercar 4S Store

In the 21st century, the car became daily transport for the thousands of families, along with the promoting development of car service. During the process of the rapid development, the 4S service format was born as one with sales, parts, service and information feedback, which became the main business model of the car service industry. Nevertheless, the factory has authorized the 4S store to serve single car brand, which fully satisfy the need of car driving and maintenance. As a result, most of our country car sales market was taken by 4S store. It is not an unreachable dream to have a supercar. The 4S store served especially for supercar brand faces opportunities and challenges. A sound and effective internal control system is regarded as an effective means to improve the efficiency of enterprise management and achieve the strategic objectives of the enterprise. No matter which industry the enterprise is in, the internal control still has a wide gap between China and the developed country. To improve the enterprise internal control system and strengthen the enforcement is a very important part of enterprise management. It also has significant theoretical and practical means to promote the development of enterprises. Under the above circumstances, starting at the brand M supercar 4S store, this paper studied on the internal control of the automobile service industry combined with relevant domestic and foreign theories.Brand M supercar 4S store founded less than four years is in the living stage of the enterprise development. As one in the supercar industry, it could use the operation model and method of production car 4S store, but it still needs to make innovation of management and operation for the brand character. The internal control occupies a pivotal position. The auto industry recession has extended the period of enterprise development and increase the difficulty of the enterprise management innovation. Regarding the fact, this paper collected data by using many methods, such as comparative and literature research and so on. Analyze and compare through quality, quantity, process design, data analysis and other means of internal control system to find the problem and put forward the improvement measures. The whole article divided into two parts. One is for the theories. Another one is for the case. The theory part focuses on the development and the status of internal control theory at home and abroad. The case part started with the company present situation and according to the internal control status of the auto industry, combined with industry regular pattern, analyzed with five elements:control environment, risk assessment, control activities, information and communication and supervision. It subdivided 4S store operation into five departments, which are human resource, finance, sales, afier-sales and marketing. The case part analyzed the defects of internal control, then draw a conclusion that brand M supercar 4S store has problems in organization, sales process, inventory management, after-sales process and budget. It summarized the omissions and deficiencies in the enterprise management. Based on the conclusions, this article offered measures and suggestions for the store internal control from five aspects, which are capital management, organizational structure, purchase sale and service, inventory management. It suggests the company enforce the budget implement and accounting. It suggests the company change the operation philosophy into the full-service, and improve the performance evaluation and promotion space. It suggests the company take the cash flow as a guide for capital activity planning, and put on optimum proposal for purchasing, sales and inventory management proves. Those suggestions can make up for the lack of internal control in the company.There is less research of the upmarket car service in China Owing to the short development time. This article takes the supercar 4S store as an example. It pointed the opportunities and challenges for upmarket car service industry. Although this paper analyzed the main problems in the supercar 4S store, it just gives guidance and help for making company strategy. Enterprise management is changing rapidly, and the development of 4S store is closely related to the brand. The position of supercar in auto industry is still unknown. It remains to be verified whether all the measures mentioned in the article are effective or not.