The process of Gap analysis starts with assessing the ground reality. To start with each department has to conduct a Daily Work Management meeting wherein they discuss the targets achieved by them against the targets set by the Management for the year, month, week, day. Such a discussion will through up the gaps and the solutions to address these gaps must be discussed and agreed.
As you have mentioned that your's is a Car service and showroom.
Your service advisors must review the number of repeated complaints and the root cause for the complaints and the person who attended to that vehicle, if he does not possess the requisite knowledge in a particular area then he will need to be trained.
Likewise your service team needs to follow up after service and assess the customer satisfaction. Any complaints from customer is a gap and needs to be addressed.
As regards your sales team.
The number of cars to be sold during a month and gaps if any needs to be addressed with a strategy.
Finance team needs to assess the shortfall in cash flow and the methodology to address the situation.
In short each department has set goals and a review of the work to be done each day will highlight the gaps that needs immediate focus and attention.
10th February 2014 From India, Madras