专营店盈利能力提升方法培训课程

专营店盈利能力提升

方法培训课程

Nameofpresenter

发言人姓名:盛波主要负责项目的客户：序言资深培训顾问RaytheonChina

经济学并没有提供一套立即可用的完整结论。它不是一种教条，只是一种方法、一种心灵的器官、一种思维的技巧，帮助拥有它的人得出正确结论。

——约翰·梅纳德·凯恩斯TheTheoryofEconomics...isamethodratherthanadoctrine,anapparatusofthemind,atechniqueofthinkingwhichhelpsitspossessortodrawcorrectconclusions.—J.M.Keynes前言序早言前鱼言思有圾一塘个必问风题饮让奖人仆苦状苦陈思掌考顾,罩以溜至忙于闭焦色躁虾不踏安财,盘这然个抛问棍题治就振是兵利健润劝它伪将联出邮现牲在明哪捏里航?-克-可研口隙可答乐钱从哪里来?绩堡效管葡理能赚更多钱?钱到哪里去?财闯务管促理提豆升管旷理前纠言算多痰算顶胜馅少木算坑，暂而炒况裙于祖无纸算先乎营曾销已赚闷钱矮之壁道急:较堤高鱼的护频越率，挑要热让竟客垄户拍树奋立外七沸分豪养限三起分愤修过的蹲使剩用厦习热惯脾。较长高湾的躺价涛格，附因秃为桶我刚们吗是览专内家敲，萝比傻客韵户叨更慢专斗业梅，喝要桃能纠够坊为瓶客汇户咱做旺前蔽瞻旗性肝和嚼系紧统搬性码考排虑侄和蜡安赶排插。卖慌给夸更河多粥的供人，早能洁为寒他春们诸提盼供宇更魔安粒心袄、泄更借放庭心图、女更伴安挑全摸和产更肥舒基适顺的瘦使窗用紧，饮我塌们领就跌有揭理代由迁才历能杯够脉为墨更勒多秆的建客谷户浙服列务诚献信购经萝营是卡企便业罗发亩展笨的榴根帆本慕,抖利悬润筑来箭源扩的滚保晴障辨。前幼言马欠太炒效振应脆“丽凡谊有扩的听，俘还意要雁加贺给胀他刮叫株他湿多凭余渠；海没娱有仗的娱，冰连稻他反所梢有睁的横也腹要杯夺夏过哀来冤。粗”—汪《配新率约糖·喇马询太膊福疏音镜》生视财可有贴大呈道城，生伞之寇者姑众押，食帮之蠢者野寡络；为巧之载者煌疾更，用株之五者愁舒浆，则烂财姜恒烘足搞矣逝。—跪—衡大信学中雷国磁智谦慧前晌言记晃住习:嫁没卸有利人贡会闷在限下鹿雨版的遗时射候芬补射漏决水泳的扔屋耻顶误!提另供号融洗资提天供咐辅塘助掀产狮品提亲供先解教决嘉方蔽案价矮值祥链佣合沟作与化客咸户鹊价掀值罢分哨享授借权兰业增务暂经贪营前勉言除认此心以检外擦的俘盈塘利蝇手子段旁基天本少都锄是哗破揪坏袍规挨则涌的待方塑式4梯S诱店口常柜见狂的窝8己种否盈发利股问离题1咳.伯客凶流敞不炭足饺,藏资骨源来无号法乡丰满白足么盈枯亏证平文衡2殊.休客灶户监资服源陷浪堡费机严沾重予,斥缺惩乏黑管辟理富监盖督3赖.皱资狮金掩成汗本买大胜,郑利除润见无想法宽还受本间付拣息4考.雁不目作屋利避润泳分臭析书,特资罢源酿投弯入皂分般散5辞.阴没拾有此预棉算孤,普没疲有蜻决而算哨,拐不笼管紧控秋过蚁程6蝴.想运垫作毒没忧有踩流随程辆,共无来法添产意生窑服疾务币增省值7逢.板工结作眨没棵有狡持昂续满性耳,座见欣不国到滨成述效8网.般有鉴意锐调贷整负报蹲表港,锣避培税租或浊要受求拨补肥助前崇言市落场漫能驾力庭问疲题销壶售尾能乏力幕问辞题财离务惩能浑力量问歇题运攀营首能估力令问历题管捏理或能梯力劲问哥题服衣务拼能坡力懂问齿题持亲续熄能堡力馒问毙题思较维掀能班力惠问凝题要观洞梳悉容问马题切的煮本看质阿原务因比,侦并萌导强出级正之确巾的描解仇决铃方贸法毛(耀5壮W悄2裁H尾)前万言5车W丧2死H求法疾的侄应挺用示程洒序（碑1棵）岸为吉什绘么侦（惹W惭h造y图）患？为锄什都么驴采侦用穗这清个鸦？肝为革什疗么告不锡能著有寄响青声量？牢为储什萌么棋停恋用森？头为渐什挖么伸变闪成搜红校色乘？掠为卫什钻么绵采慰用庆机尾器覆代得替擦人喉力毫？菠为割什江么担产惩品驼的棚制骨造锦要摆经怜过杂这镜么五多盼环顽节算？猪为剖什械么推非滋做逐不歼可饮？（吓2布）新做邮什崖么广（顺W领h谷a盛t季）券？条铜件情是瞒什供么冒？膝哪黄一着部原分参工腔作辣要升做颜？浅目警的尝是肿什钢么烂？迟重罪点厦是麦什执么签？敞与询什陡么锻有钟关纹系阿？茎功姻能槽是宝什屯么蹦？辜规暑范损是称什拨么繁？忘工兴作念对呜象虏是登什愉么攻？（信3浊）泥谁舅（骑W头h赢o配）识？谁设来投办挠最版方驾便课？戏谁索可野以雷办伍？选谁匠是供顾庭客粥？录谁府被鸣忽仪略心了消？义谁这是析决摊策渗人要？怪谁停会区受吵益弦？（勒4湖）项何蹲时却（凯W学h渠e败n帅）树？何敢时舱要滩完玻成夹？倍何斜时市销边售施？镰何耐时庆是雅最衬佳陷营重业威时惊间个？斗何骑时躬工留作呀人星员肿容败易壤疲遍劳毒？资何素时队产烫量扣最咸高凉？势何季时赴完道成颜最款为拴时座宜盾？剧需渐要井几修天宪才恩算烟合帐理蹲？（权5蜘）农何现地懒（纺W眨h产e太r炕e思）员？何必处碍生遵产积最枕经晃济煮？看从欺何祸处轧买扒？肚什葡么县地锹方融可轿以浓作闪销遵售激点甜？它安妻装捆在影什把么袭地保方岂最染合个适戒？酷何洲地狮有高资肉源触？（缠6初）粉怎纤样晴（贪H拳o刮w肿）呜？怎残样姥做条省日力用？叶怎棍样浮做途最桶快足？治怎蓝样扑做垃效揭率懂最队高店？嚷怎乳样笑改乎进倾？问怎港样中得丸到藏？吃怎孕样救避队免咽失苹败阔？侧怎板样灾求杂发蹦展旷？话怎鹅样象增剖加凝销鸦路组？径怎津样商达红到唇效枣率登？研怎浮样缘瑞才佣能凶使搅产冤品骂更桐加诵美具观所大庸方重？净怎浆样堪使报产口品毕用防起闲来躲方举便填？（尺7幻玉）舌多站少屋（型H舟o喘w洲m寸u阿c姐h旗）盒？功击能塑指民标显达口到趴多归少滔？抛销烈售卷多孔少风？盟成恭本煮多权少练？水输逗出奸功斥率贵多贡少伶？冶效笛率圣多扰高浆？漠尺模寸丈多糠少睬？然重零量座多拼少沉？当菠客感户良变惕化滔时泄,嘴利孟润您区炮也丸在哨变求动社.箭你葵必告须影更鞭新序你屋的块企附业外设枝计梯,豪保权持确与逮这士种原变容动赢同霸步倚.开叹发种客屯户浴，率做抱大因市仇场分勒析江毛贩利践，煌优威化射配喜置精苹细形核不算迟，搭明宏确药责订任强我化思流度程命，飞提挨高禁效律益突擦破膝表过象饼,缘瑞挖史掘剂本停质课笔程爹提患纲12345抓诞住泻报匪表公，世发京现或漏江洞0你促要欺把拌分医析葛损肥益煌表色当劈燕作柱每紧天带必刻修鱼的环功正课膊，侍并臭依贵据见这崖份炼资践料呈来荡经放营河企稿业钱。—烈稻传盛注和重夫抓稀住哑报欲表乡丰，窑发烧现悉漏总洞多享步积式押利愁润滔表永概掉略销售净额=销售总额-销售退回与折让销售毛利=销售净额-销售成本销售利润=销售毛利-（销售费用+管理费用+财务费用）营业利润=销售利润+其它业务利润利润总额=营业利润+投资净利润+营业外收入-营业外支出+会计方针变更对前期损益的累积影响所得税后利润=利润总额-所得税支出净效利兼润炸=成总威收肢入挂–雷总砖支见出0源.矮抓魔住健报贡表粱，密发能现彻漏曲洞从容蝴迅蝶渡到简飓木风监的松过便程鲁比绘从泉飓垮风串到串蝴百蝶细容界易溪的恋多0灵.露抓太住覆报嘴表欠，衫发甲现辩漏稀洞王梅矮届虎急能控驯宾服禾一妖丈灯青毫，针武恋大岭却纲担强不叼起提潘难金升莲航，成原校因迎只扔有移一究个度，插王求矮劝虎真懂谎风精流椒韵右事1源.命利历润对守比岗分信析大教部帮分享忍酱受睛痛怠苦齐的帖企案业难，民并棚不津是鸽没纳有营解捧决酒问盯题斤的昨办踪蝶法唉，躺而男是阴不源知追道崭问汤题随在沈哪扁里怎，检问逐题柜是葵什饭么眠。盈陈利洪能怖力娇强潮是续否誉就夸是晒净察利吩润善的颠稳赚定私增却长经销商级别B级4S开业时间2009年6月经销商照片经销商地址XXXXXXXXXXXXXXX展厅面积1000m2服务站面积1000m2二级数量5所在区域服务站数量3三方融资金额1300万库存车辆70已开展业务√新车销售√维修服务√配件销售√精品√保险√汽车金融二手车/置换租赁近三年新车销量2009年：0台；2010年：293台；2011年：318台2012年合同量486台挑战销量600台2012年累计销量1-3月截至目前销售45台（详见下页）注：20个销售人员A秋经予销霉商标基斑本葡信戚息Ａ宝公盲司秩概惊况利躺润庙表屈Ａ概公屠司项目一季度二季度三季度四季度合计一、营业收入7,153,772.297,066,341.634,252,109.428,329,130.8626,801,354.201.新车销售收入6,969,145.336,830,418.773,995,512.827,986,410.3125,781,487.232.服务收入138,859.04184,930.64226,630.25282,822.47833,242.403.水平事业收入45,767.9250,992.2229,966.3559,898.08186,624.57二、营业成本6,655,324.546,731,592.204,079,108.497,779,412.7425,245,437.971.新车销售成本6,542,179.546,581,795.203,872,051.267,550,173.1424,546,199.142.服务成本97,915.00131,097.00197,168.33209,473.23635,653.563.水平事业成本15,230.0018,700.009,888.9019,766.3763,585.27三、营业毛利498,447.75334,749.43173,000.93549,718.121,555,916.231.新车销售毛利426,965.79248,623.57123,461.56436,237.171,235,288.092.服务毛利40,944.0453,833.6429,461.9273,349.24197,588.843.水平事业毛利30,537.9232,292.2220,077.4540,131.71123,039.30案巩例著分来析利印润侮表倍Ａ背公扭司项目一季度二季度三季度四季度合计四、营业税金附加

五、总费用540,135.64512,597.83571,002.57576,962.542,200,698.581、营业费用519,692.46505,841.68570,810.67577,193.292,173,538.102、管理费用

-3、财务费用20,443.186,756.15191.90-230.7527,160.48六、营业外收入

-七、营业外支出

-八、营业利润－41,687.89－177,848.40－398,001.64

－27,244.42－644,782.35减：所得税1,500.007,347.892,734.99

11,582.88九、净利润－43,187.89－185,196.29－400,736.63－27,244.42－656,365.23案管例躁分针析B供公永司7细0桑0蕉0蜻.事0励03斤5坚0链0烘.突0桥0C窃公别司1程7及5散0泻.立0树01煌/头21扰/湖41聚/午80A投公把司销根售衰毛听利市辽场北份值额什鹅么斗叫稀做逢创抵业眨理治想歌，路其尊实滋就葬是厉理哭清煤楚寸了响再粮想汽步车状4怎S迎店译利祝润允表孔标牢准订与扫实床际忌对摔比项目A公司比例标准标准金额营业收入2680100%5000营业成本(含税)2524（94%）92%4600营业毛利155(5.8%)8%400期间费用8.21%5%250营业利润-64.53%150营业外净支出0-10利润总额-64.53.3%140所得税1.1625%42净利润-65.62.5%98利换润成表花Ａ转公症司案将例膨分悄析项目一季度二季度三季度四季度1、销售部人数201920202、服务部人数404239383、市场部人数22224、财务部人数44445、行政部人数15141513专营店总人数81818077B掩公搜司忘概国况B站经流销藏商仔基痒本忧信奶息案搭例援分舟析利峰润细表讯B夜公旬司项目一季度二季度三季度四季度合计一、营业收入17,794,305.3019,937,742.2025,797,116.1522,782,042.5986,311,206.241.新车销售收入14,724,960.0016,565,701.0022,039,641.00

18,122,911.7171,453,213.712.服务收入2,442,875.872,622,093.632,979,921.963,731,414.18

11,776,305.643.水平事业收入626,469.43749,947.57777,553.19927,716.703,081,686.89二、营业成本16,241,259.0618,152,713.0223,657,982.8620,498,631.0578,550,585.991.新车销售成本14,349,109.0016,057,178.0021,496,343.0017,517,316.6169,419,946.612.服务成本1,469,360.711,582,962.591,662,602.232,363,036.617,077,962.143.水平事业成本422,789.35512,572.43499,037.63618,277.832,052,677.24三、营业毛利1,553,046.241,785,029.182,139,133.292,283,411.54

7,760,620.251.新车销售毛利375,851.00508,523.00543,298.00605,595.102,033,267.102.服务毛利973,515.161,039,131.041,317,319.731,368,377.574,698,343.503.水平事业毛利203,680.08237,375.14278,515.56309,438.871,029,009.65案胳例打分胆析利物润忆表筐B浆公新司项目一季度二季度三季度四季度合计四、营业税金及附加3,517.281,505.936,085.194,655.1015,763.50五、总费用1,340,038.31,539,475.151,620,668.381,802,621.63

6,302,803.471、营业费用824,415.82991,707.611,013,089.051,135,213.253,964,425.732、管理费用453,433.76495,435.14565,120.07582,361.232,096,350.203、财务费用62,188.7352,332.4042,459.2685,047.15242,027.54六、营业外收入

-七、营业外支出

-八、营业利润209,490.65244,048.10512,379.72476,134.811,442,053.28减：所得税52,372.6661,012.03128,094.93119,033.71360,513.33九、净利润157,117.99183,036.07384,284.79357,101.101,081,539.95案弱例密分轧析汽隶车先4缸S泄店缘瑞利与润滨表梢标数准欢与烈实讲际浑对译比项目B公司比例标准标准金额营业收入8631100%5000营业成本(含税)7855（91%）92%4600营业毛利776(9%)8%400期间费用7.3%5%250营业利润1.7%3%150营业外净支出0-10利润总额1.7%3.3%140所得税25%25%42净利润1.25%2.5%98利个润惊表层B压公采司案川例管分表析营持业幻玉费姓用核守算短企每业缴销韵售罪商毅品铸过拍程纹中曲发治生洒的步费驼用超，图包借括届运浆输宜费碧、凶装渠卸各费涉、器包及装栋费回、情保汉险美费医、名展搭览领费蕉和倾广叮告径费饲，估以同及启为递销意售肾本句企欺业复商统品雁而赶专缴设床的绿销贸售剩机园构谨（踏含齿销杂售绝网仍点鼠、诉售扒后袜服仅务学网魔点码等私）扎的涂职漠工荒工阁资谜、徒类聚似球工浮资汤性青质霉的帐费意用寸、赤业至务货费色等届经爪营生费株用财。管窄理洋费幅用抗包呈括工毫会盘经滋费职、旨职厉工言教匠育拾经描费辣、彼业汇务问招其待逢费稼、委税流金尸、郊技最术才转品让喂费鱼、品无档形灰资漆产延摊网销司、彩咨舒询芽费藏、踪蝶诉查讼贪费股、炊开呢办恼费妨摊搞销疗、元公能司享经沸费职、椒上旬缴妈上歉级停管忠理签费植、原劳萄动魔保叙险阀费棵、肠待质业咐保汉险料费与、截董删事爱会蹲会玻费面、色总缩慧部奶管柳理辟人粗员炸工省资物、熄职迷工愁福律利颂费布、陷差雅旅械费炉、摆办也公音费速、溪折请旧捐费淡、泪修期理急费扁、麦物侵料但消灯耗慢、剧低灰值棉易何耗赞品火摊话销茄及缓其冒他晓公乡丰司疑经坚费骂；名沫词跌解仰释汽钱车窃4革S潮店检利课润束表肯标矮准豆与奔实朴际稿对怀比项目A公司B公司比例标准标准金额营业收入26808631100%5000营业成本(含税)2524（94%）7855（91%）92%4600营业毛利155(5.8%)776(9%)8%400期间费用8.21%7.3%5%250营业利润-64.51.7%3%150营业外净支出00-10利润总额-64.51.7%3.3%130所得税1.1625%25%42净利润-65.61.25%2.5%98利争润貌表盛A害B僻公例司案绳例还分邪析２驰.纲销住量对筐比意分桂析运肉营蓬分责析考-毕Ａ尚公土司叉成掠交形分尾析基础销售数据

项目一季度二季度三季度四季度年度备注1、展厅进店量30730163111472,386包含展厅来店、来电及开拓2、展厅留资客户数1531232876471,210包含展厅来店、来电及开拓3、展厅成交台数59563316164

占总销售量52%新车零售成交率19%18.6%5.2%1.4%6.87%4、二网销售台数1317775112

占总销售量35%5、大宗客户销售台数11981543

占总销售量13%6、新车实销量838248106319

7、保有客户转介绍销售台数

12

3不包括保有客户的增购换购案吼例法分骄析运业营珍分固析袜-残Ｂ垒公饼司尺成挡交哑分漂析基础销售数据

项目一季度二季度三季度四季度年度备注1、展厅进店量4014542902111,356包含展厅来店、来电及开拓2、展厅留资客户数3863282501611,125包含展厅来店、来电及开拓3、展厅成交台数88110135124457占总销售量48%新车零售成交率22%24%46.5%58.7%33.7%4、二网销售台数74445951228占总销售量35%5、大客户销售台数11355143140占总销售量17%6、新车实销量173189245218825

7、保有客户转介绍销售台数14917040不包括保有客户的增购换购案涛例旅分跨析３饭.政产静品江渠惧道分品析运捎营想分性析珠-裳Ａ晌公絮司参产副品内渠雁道掌分轨析商品名称销售来源销售数量销售收入单台毛利平均售价锐骐展厅705,945,054.473,868.4884,929.35行业6537,512.002,383.3389,585.33二级362,682,080.002,670.4474,502.22小计1129,164,646.4781,827.2081,827.20D22展厅0行业131,487,521.694,230.90114,424.75二级0小计131,487,521.694,230.90114,424.75帕拉丁展厅0

行业131,977,436.006,427.08152,110.46二级0小计131,977,436.006,427.08152,110.46奥丁全部0案生例据分腐析运赴营恩分赚析竭-牺Ａ母公俗司京产敲品刘渠合道残分板析商品名称销售来源销售数量销售收入单台毛利平均售价帅客展厅1217,312,650.002,276.6960,435.12行业0二级8471,281.642,107.9658,910.21小计1297,783,931.642,266.2260,340.56NV200展厅484,035,485.283,910.9284,072.61行业0二级7580,502.112,228.8782,928.87小计554,615,987.393,696.8483,927.04御轩展厅3383,590.005,550.33127,863.33行业0二级0小计3383,590.005,550.33127,863.33凯普斯达展厅0行业3386,154.005,452.33128,718.00二级0小计3386,154.005,452.33128,718.00案象例沸分纹析商品名称销售来源销售数量销售收入单台毛利平均售价锐骐展厅645,325,285.183,497.0583,207.58行业10906,724.676,689.5890,672.47二级362,809,145.00467.7278,031.81小计1109,041,154.8582,192.3282,192.32D22展厅242,742,221.496,103.97114,259.23行业758,910,120.447,110.39118,801.61二级8905,897.97694.46113,237.25小计10712,558,239.906,404.95117,366.73帕拉丁展厅4599,915.033,141.28149,978.76行业1140,854.7010,256.41

140,854.70二级1130,598.00-130,598.00小计6871,367.733,803.59145,227.96奥丁展厅3275,043.00-2,165.0091,681.00行业0---二级0---小计3275,043.00-2,165.0091,681.00运拆营且分酷析声-晓Ｂ吸公阶司完产塔品亚渠静道所分安析案刑例困分嘴析运旷营庄分焦析互-巩Ｂ怖公速司棒产爸品棕渠托道霞分队析商品名称销售来源销售数量销售收入单台毛利平均售价帅客展厅18312,173,947.082,237.8666,524.30行业10570,427.351,888.9257,042.74二级1298,318,290.62614.8564,482.87小计32221,062,665.051,576.8165,412.00NV200展厅15113,271,258.941,499.2487,889.13行业6530,085.335,042.7088,347.56二级322,731,367.48178.9285,355.23小计18916,532,711.751,388.1887,474.67御轩展厅233,001,809.624,310.69130,513.46行业253,146,325.585,237.64125,853.02二级212,622,906.6581.41124,900.32小计698,771,041.853,359.37127,116.55凯普斯达展厅5622,221.92517.12124,444.38行业131,591,246.661,177.71122,403.59二级1127,521.004,273.00127,521.00小计192,340,989.581,166.78123,209.98案伏例痛分寒析４然.至维躁修佣服慕务分太析

项目ABCD进厂台次17121841925716保养台次比率61%45%43%51%一般维修台次比率27%33%21%3%钣喷维修台次比率12%17%17%17%索赔台次比率11%4%19%29%月度产值(万)981055034客单价570569540472产值毛利(万)2764106毛利率27.6%61.0%20.0%17.6%接待平均接车台次342307132179维修工平均修护台次59743640运激营僵分伐析运孕营凑分幻玉析最-睛Ａ迟公吗司倒服达务克分斯析

一季度二季度三季度四季度合计一、售后服务数据

1、销售总台数8382481062、实际保有量5006206607207203、回厂台次36446077084024344、回厂保养台次87108223252670二、售后服务收入138,859.04184,930.64447,849.92454,894.901,226,534.501.备件外销收入2.延保收入3.维修收入137,059.04183,330.64445,849.92452,994.901,219,234.503.1索赔收入52,459.0457,630.6466,549.9257,694.90234,334.503.2理赔收入9,100.005,500.0012,500.0013,600.0040,700.003.3一般维修收入75,500.00120,200.00366,800.00381,700.00944,200.004.其他收入1,800.001,600.002,000.001,900.007,300.00案与例露分挡析运太营钻分饲析登-坛Ａ违公进司命服纳务防分脖析

一季度二季度三季度四季度合计三、售后服务成本97,915.00131,097.00314,927.00754,324.00

1,298,263.001.备件外销成本2.延保成本3.维修成本97,755.00130,937.00314,797.00754,154.00

1,297,643.003.1索赔成本39,340.0043,222.0049,912.00

476,001.00608,475.003.2理赔成本5,915.003,575.008,125.008,433.0026,048.003.3一般维修成本52,500.0084,140.00256,760.00269,720.00663,120.004.其他成本160.00160.00130.00170.00620.00案详例熔分期析运吐营关分蕉析浩-掌Ａ泉公况司声服名务姻分域析

一季度二季度三季度四季度合计四、售后服务毛利40,944.0453,833.64132,922.92-299,429.10-71,728.501.备件外销毛利2.延保毛利3.维修毛利39,304.0452,393.64131,052.92-301,159.10-78,408.503.1索赔毛利13,119.0414,408.6416,637.92-418,306.10-374,140.503.2理赔毛利3,185.001,925.004,375.005,167.0014,652.003.3一般维修毛利23,000.0036,060.00110,040.00111,980.00281,080.004.其他毛利1,640.001,440.001,870.001,730.006,680.00案培例熟分塞析项目数据标杆A公司差距原因服务毛利率35.7%-7.1服务吸收率100%-7.1月平均营业额

102211月均回厂台次383259平均车单价1219395UIO

保有量

720回厂频次

4.3运默营闪分碍析底-音A汇公旋司幕服劫务牧分细析运庙营响分耗析取-荒B心公鸣司辛服誉务乳分渴析

一季度二季度三季度四季度合计一、售后服务数据

1、历史销售总台数98710281303002、实际保有量

314031403、回厂台次2491243030732516105104、回厂保养台次

13891389二、售后服务收入2,442,875.82,622,093.62,979,921.93,731,414.111,776,305.61.备件外销收入

19,536.1019,536.102.延保收入86,490.00133,230.054,909.00121,863.0396,492.003.维修收入2,349,698.82,480,810.62,923,032.93,590,015.011,343,557.53.1索赔收入186,620.87381,076.63344,919.96226,493.71,139,111.203.2理赔收入398,779.00415,909.00563,538.00

433,821.01,812,047.003.3一般维修收入1,764,299.01,683,825.02,014,575.02,929,700.38,392,399.344.其他收入6,687.008,053.001,980.00-16,720.00案慈例梨分贴析运磨营混分洲析耕-虽B或公点司逢服闯务圣分脂析

一季度二季度三季度四季度合计三、售后服务成本1,469,360.71,582,962.51,662,602.22,363,036.67,077,962.11.备件外销成本

14,563.3514,563.352.延保成本83,197.00124,084.0047,494.0081,253.13336,028.133.维修成本1,382,811.41,454,988.31,614,255.52,267,220.16,719,275.43.1索赔成本183,117.28206,567.94293,181.97102,354.68785,221.873.2理赔成本319,023.00358,542.00271,480.00302,453.101,251,498.103.3一般维修成本880,671.20889,878.401,049,593.571,862,412.354,682,555.524.其他成本3,352.233,890.25852.69

8,095.17案检例清分激析运承营浓分孝析咐-转B难公肠司颈服肥务漏分勿析

一季度二季度三季度四季度合计四、售后服务毛利973,515.161,039,131.041,317,319.731,368,377.54,698,343.501.备件外销毛利4,972.754,972.752.延保毛利3,293.009,146.007,415.0040,609.87

60,463.873.维修毛利966,887.391,025,822.291,308,777.421,322,794.94,624,282.053.1索赔毛利

3,503.59174,508.69

51,737.99

124,139.06353,889.333.2理赔毛利79,756.0057,367.00

292,058.00131,367.90560,548.903.3一般维修毛利883,627.80793,946.60964,981.431,067,287.93,709,843.824.其他毛利3,334.774,162.751,127.31-8,624.83案限例驱分倒析项目数据标杆B公司差距原因服务毛利率35.7%39.8%服务吸收率100%74.5%月平均营业额

981300月均回厂台次383991平均车单价1219990UIO

保有量

3140回厂频次

3.8运恐营配分讽析铺-日B杀公烘司梁服卡务鼓分织析案征例技分幕析项目数据标杆A公司B公司A的差距差距原因服务毛利率35.7%-7.139.8%服务吸收率100%-7.174.5%月平均营业额

102211981300879089月均回厂台次383259991732平均车单价1219395990595UIO

保有量

72031402420回厂率

回厂频次4.484.33.8-0.5运犬营正分场析尖-共B姨服蹲务拴分愉析案狂例恼分贡析５枕.盯公抵司其费专用分塞析当敬前摸税恩务碧政咱策工关资泊按钳实促际矿支析付里扣徐除甜.工更会桥费纺、吗职缩慧工膝福霉利吉费患、怜职丸工匹教部育篇经长费修分始别恒按苏工傻资木2骨%趴、蒸1端4油%欢和愈1船.辈5巧%妹计柱算诉扣凭除摘.借鸟款内按扛同咐期教贷撞款鹿利畜率劣可忙以倦扣违除航.购晚置普和诵建丸设宝固令定妄资申产纠和害无系形违资放产聪而此发僵生拐的辞借佛款咬，通在帮交稠付渣使术用悲后龄利涌息屠可在扣贡除鹿.关维联愁方姜借做款金利慎息蓬不搬超各过剪注听册撞资哲本犯5敞0狼%壶部瓜分作，养可竞以织扣图除摄.对固外变投茄资音借展款多利袋息登不乖得身扣谨除字.购德买呈国育债礼获档得圆利雷息皆可垒以阻扣渔除误.经权营急租阿赁匙，护可炎根元据胆收只益殊时金间拾均尊匀伏扣味除嘉，冶金亮融舱租龙赁殖不特可站扣羊除理，皇但网可扁折字旧钟.招断待粘费什：脚1耕5览0项0牢万伴的漏不艰超缝额敏0鄙.厨5级%竿;买1遥5吸0分0诉万缺以嫁上嘉不酸超抱0焦.剑3辽%浮.广直告鸡费准：缩慧不班超承过幻玉营邮业坡收赤入柄1荣5陈%越,业超档额螺部具分径可笋无流限痰转老期开.业博务刚宣挂传汤费债：集不茶超沈过爬营僵业饰收泛入速0乳.侮5撕%死,壁可宜直份接首扣吧除上膜缴腐总斗公受司病管金理姿费戚，蛇可词直删接侍扣隙除支每付先给逗个苗人球的访佣密金秋不晋超落过影服通务柿费崇用念5解%当梳前叹税送务皇政容策违探约绍金传、晴罚漆款视和稼诉芝讼迈费贝可迎以伪直阁接点扣酷除劳拉动收保壳护序支遍出廊可嘱直肥接鸦扣鱼除财匠产蚂保顺险例和套运莫输众保附险被可致直碧接畏扣筹除坏爷帐寒和告提累取兵坏砌帐子准愚备智金笼，趴不惨超供过殿年幼末芦应兰收畏帐停款旦0蓝.宋5登%触部岔分稼，堆可收直近接联扣谜除向培非行盈哪利毙性井团徐体小捐咬赠决，岩可内直丽接传扣筋除向暮宣咸传断文换化逃事捷业青捐逐赠险，鉴在庭应踢纳芒税沟所思得寸额域1某0踪蝶%劣内汉可预扣火除运健营歉分银析巧-旱A泊公挠司康总关费际用

项目一季度二季度三季度四季度合计固定费用

职工薪酬174,216.12169,860.29189,823.00195,321.47729,220.88工资及奖金157,500.00159,500.00159,500.00175,790.00652,290.00社会保险费3,661.122,540.29693.005,211.4712,105.88福利费13,055.007,820.0029,630.0014,320.0064,825.00其他

-广告费23,450.0021,800.0024,560.0025,365.0095,175.00维修费20,965.23

5,592.767,161.365,275.5038,994.85办公费7,933.814,216.465,769.434,154.0422,073.74水电费4,567.004,864.505,266.085,633.7520,331.33通讯费2,900.003,500.004,100.005,911.6516,411.65培训费

-交通费

-低值易耗品12,610.0018,380.422,049.571,991.4535,031.44财产保险费

7,731.80

7,731.80租赁费150,000.00150,000.00150,000.00150,000.00600,000.00税费1,987.902,220.502,371.205,144.9011,724.50案距例究分踏析运鸦营大分霸析增-致A装公昨司斥总但费免用项目一季度二季度三季度四季度合计固定费用折旧及摊销24,022.3232,049.8272,544.1471,140.65199,756.93固定资产折旧24,022.3232,049.8272,544.1471,140.65199,756.93房屋建筑物折旧

-机器设备折旧

7,217.5017,643.125,834.4630,695.08电子设备折旧

810.001,090.805,438.247,339.04运输工具折旧24,022.3224,022.3253,810.2259,867.95161,722.81办公家具折旧

-其他固定资产折旧

-无形资产摊销

-长期待摊费用摊

-案咬例获分乞析直欠线名折例旧穷法抹计映算所公升式样：年士折蛾旧稠率脸=超（紧1午－何预椅计致净掠残亭值慈率桶）袋÷撕预鲁计堡使杯用弊寿姥命花（芬年罢）笔×刮1磁0锄0晋%月指折枕旧站额谁=吴固抽定绕资吨产身原裳价掏×龄年们折赞旧浸率悟÷星1民2工床作渐量侧法劳计陪算色公践式耀：单旺位土工丛作肆量纵折葵旧逗额唇=溜固翁定抗资赌产狮原喊价稍×级（帝1鉴－伞预营计蒜净赏残必值创率害）暮/胡预馒计撕总弯工徐作睛量某壮项万固嗽定杏资茎产杂月轧折污旧季额室=渗该版项始固鲜定偏资抵产挖当望月刚工山作崭量兽×状单河位吵工脉作碎量贞折壳旧痒额双弓倍替余膜额它递侵减方法俗计熄算遍公饺式枕：年沸折微旧场率细=每2劈燕÷候预居计弓使以用谊寿州命衫（品年攻）渴×怠1蛋0扮0价%月美折伯旧观额充=浸固孙定驰资绪产裙净窗值晌×组年恨折场旧合率偏÷静1治2年好数蹲总皮和抬法煎计杜算油公幅式蔽:年弊折裹旧失率踪蝶=矿尚杰可陶使金用队年铃限农/狱预虎计肯使却用燥年湾限倡折鞠数朗总木和浓或吴：悼年沈折唉旧少率放=来（绵预精计慕使飞用惑年论限庙－鹅已条使扑用鸦年县限求）坡/焦（炊预植计蛮使革用限年际限窑×既{织预疮计灯使肿用萝年枪限剥+商1妖}言÷光2识×展1冻0重0耗%月捉折炎旧坏率脑=玻年钟折帮旧垂率挡÷朗1愁2月槽折带旧姑额稳=备（鸦固微定投资原产惭原假值勒－坟预总计蓄净蔽残暂值策）帮×泽月辞折酿旧远率项目一季度二季度三季度四季度合计变动费用宣传促销费

-业务招待费26,240.0031,003.0030,456.0033,077.50120,776.50

佣金支出

整车佣金

-售后佣金

-运杂费

-差旅费23,022.30

7,027.0011,360.4014,465.3355,875.03商品车费用47,777.7855,326.9357,617.6959,712.05220,434.45会议费

-

财务费用20,443.18

6,756.15191.00-230.7527,159.58利息收入-1,565.68-2,848.49-1,160.50-2,420.08-7,994.75利息支出21,646.26

8,239.35

29,885.61财务手续费362.601,365.291,351.502,189.335,268.72其他

-运蛾营绕分桂析锤-止A县公古司元总警费盟用案扮例浩分吓析项目一季度二季度三季度四季度合计总计540,135.64512,597.83571,001.67576,962.542,200,697.68固定费用422,652.38412,484.75471,376.58469,938.411,776,452.12月均固定费140,884.13137,494.92157,125.53156,646.14148,037.68变动费用117,483.26100,113.0899,625.09107,024.13424,245.56单台变动费1,415.461,220.892,075.521,009.661,329.92运墓营渡分荒析娱-趟A笼公皇司沫总唯费暮用案蜘例煤分赏析运烈营肠分醋析丧-奥B惯公领司缓总奔费范用

项目一季度二季度三季度四季度合计固定费用

职工薪酬689,488.07711,716.71841,279.55884,015.763,126,500.09工资及奖金562,413.00552,122.00682,410.00721,536.002,518,481.00社会保险费69,401.0269,891.6179,753.6780,123.61299,169.91福利费57,674.0589,703.1079,115.8882,356.15308,849.18其他

-广告费85,820.00237,289.90141,970.70218,224.59683,305.19维修费32,916.0043,561.0049,511.0068,501.00194,489.00办公费6,543.007,314.8016,601.7018,231.2048,690.70水电费98,026.8664,560.89116,929.20165,841.00445,357.95通讯费13,848.4313,858.8912,729.3913,546.2553,982.96培训费

2,000.004,500.005,500.0012,000.00交通费895.00768.001,087.001,005.003,755.00低值易耗品

-财产保险费

29,574.11

29,574.11租赁费105,000.00105,000.00105,000.00105,000.00420,000.00税费

700.001,205.001,905.00案啦例隶分合析

项目一季度二季度三季度四季度合计固定费用

折旧及摊销