BMW cũng bán "kẹo ngọt"?

thủ thuật này thường được ví như "lọ kẹo ngọt" để dành lợi nhuận, khi không đạt doanh số mục tiêu, hoặc doanh số downtrend, -> thò tay vào "lọ kẹo ngọt" và lấy doanh số cũ ra báo cáo.

-> đã bị phạt 18 triệu usd

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One sales practice drawing scrutiny, this person said, is “car punching,” in which some loaner vehicles (xe ký gửi) delivered to dealerships (đại lý) are reported as purchases to improve sales figures.

...According to the SEC’s order, from 2015 to 2019, BMW inflated (thổi phồng) its reported retail sales in the U.S., which helped BMW close the gap between its actual retail sales volume and internal targets and publicly maintain a leading retail sales position relative to other premium automotive companies. The order finds that BMW of North America LLC (BMW NA) maintained a reserve of unreported retail vehicle sales — referred to internally as the “bank” — that it used to meet internal monthly sales targets without regard to when the underlying sales occurred. The order also finds that BMW NA paid dealers to inaccurately designate vehicles as demonstrators or loaners so that BMW would count them as having been sold to customers when they had not been. Additionally, the order finds that BMW NA improperly adjusted its retail sales reporting calendar in 2015 and 2017 to meet internal sales targets or bank excess retail sales for future use. As a result, according to the order, the information that BMW provided to investors in the bond offerings by BMW’s U.S. financing subsidiary, BMW US Capital LLC, and to credit rating agencies contained material misstatements and omissions regarding BMW’s U.S. retail vehicle sales.

...Another automaker, Fiat Chrysler paid a $40 million to the S.E.C. in September to resolve an investigation into claims that it used a number of dubious practices to pump up its sales numbers, potentially misleading investors. Regulators said the carmaker “inflated new vehicle sales results by paying dealers to report fake vehicle sales and maintaining a database of actual but unreported sales.”

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