Case Study On Internal Control Of Sales Business Of Aautomobile Company

Due to the large population base in my country,the sustainable development of the national economy and the promotion of national policies on the automobile industry,my country’s automobile industry will have a good market prospect in the future.But in the face of broad market prospects,auto companies are also facing fierce competition.Especially in recent years,many new competitors have poured in under the encouragement of national policies,which makes the survival of auto companies more and more difficult.The more difficult it is,and the quality of sales business is directly related to the survival of the company,so the importance of sales business to auto companies is self-evident.In order to survive in the fierce market environment and seize the opportunity of market development in time,it is particularly important to establish a sound internal control of sales business.This paper takes the internal control of the sales business of a large car company as the research object,combined with the characteristics of the industry’s sales business,the sales business model and the actual situation of A car company,selects the internal control of sales authorization,sales plan management control,product marketing management control,The six aspects of credit management control,accounts receivable management control,and after-sales service management control are the specific analysis objects.Through the internal control manual,employee interview results and inspection results of Auto Company A,the design and implementation of internal control were sorted out and summarized,and the effectiveness of the internal control of the sales business of Auto Company A was evaluated,and its existing problems were also discovered.The problem is divided into two levels.One is the business level.Auto Company A has defects in the internal control of sales authorization,sales plan management,credit management,and these three aspects.Second,at the overall level,Auto Company A lacked effective internal supervision and the process was too cumbersome,resulting in the ineffective implementation of relevant controls.Aiming at these problems,this paper puts forward corresponding improvement suggestions respectively.Through the analysis of the current situation of the internal control of the sales business of A car company,we hope that the relevant internal control can be improved so that A car company can better manage the sales business.Since the sales business and process models between auto companies are more homogeneous,the internal control of A auto company can also be used as a reference,which can be used as a reference for the construction of related internal control of companies in the same industry.