專營(yíng)店盈利能力提升方法培訓(xùn)課程

專營(yíng)店盈利能力提升

方法培訓(xùn)課程

Nameofpresenter

發(fā)言人姓名:盛波主要負(fù)責(zé)項(xiàng)目的客戶：序言資深培訓(xùn)顧問RaytheonChina

經(jīng)濟(jì)學(xué)并沒有提供一套立即可用的完整結(jié)論。它不是一種教條，只是一種方法、一種心靈的器官、一種思維的技巧，幫助擁有它的人得出正確結(jié)論。

——約翰·梅納德·凱恩斯TheTheoryofEconomics...isamethodratherthanadoctrine,anapparatusofthemind,atechniqueofthinkingwhichhelpsitspossessortodrawcorrectconclusions.—J.M.Keynes前言序早言前魚言思有圾一塘個(gè)必問風(fēng)題飲讓獎(jiǎng)人仆苦狀苦陳思掌考顧,罩以溜至忙于閉焦色躁蝦不踏安財(cái),盤這然個(gè)拋問棍題治就振是兵利健潤(rùn)勸它偽將聯(lián)出郵現(xiàn)牲在明哪捏里航?-克-可研口隙可答樂錢從哪里來?績(jī)堡效管葡理能賺更多錢?錢到哪里去?財(cái)闖務(wù)管促理提豆升管曠理前糾言算多痰算頂勝餡少木算坑，暫而炒況裙于祖無紙算先乎營(yíng)曾銷已賺悶錢矮之壁道急:較堤高魚的護(hù)頻越率，挑要熱讓竟客壟戶拍樹奮立外七沸分豪養(yǎng)限三起分憤修過的蹲使剩用廈習(xí)熱慣脾。較長(zhǎng)高灣的躺價(jià)濤格，附因禿為桶我剛們嗎是覽專內(nèi)家敲，蘿比傻客韻戶叨更慢專斗業(yè)梅，喝要桃能糾夠坊為瓶客匯戶咱做旺前蔽瞻旗性肝和嚼系緊統(tǒng)搬性碼考排慮侄和蠟安趕排插。賣慌給夸更河多粥的供人，早能潔為寒他春們諸提盼供宇更魔安粒心襖、泄更借放庭心圖、女更伴安挑全摸和產(chǎn)更肥舒基適順的瘦使窗用緊，飲我塌們領(lǐng)就跌有揭理代由遷才歷能杯夠脈為墨更勒多稈的建客谷戶浙服列務(wù)誠(chéng)獻(xiàn)信購經(jīng)蘿營(yíng)是卡企便業(yè)羅發(fā)畝展笨的榴根帆本慕,抖利懸潤(rùn)筑來箭源擴(kuò)的滾保晴障辨。前幼言馬欠太炒效振應(yīng)脆“麗凡誼有擴(kuò)的聽，俘還意要雁加賀給脹他刮叫株他濕多憑余渠；海沒娛有仗的娛，冰連稻他反所梢有睜的橫也腹要杯奪夏過哀來冤。粗”—汪《配新率約糖·喇馬詢太膊福疏音鏡》生視財(cái)可有貼大呈道城，生傘之寇者姑眾押，食幫之蠢者野寡絡(luò)；為巧之載者煌疾更，用株之五者愁舒漿，則爛財(cái)姜恒烘足搞矣逝?！颉獯笮艑W(xué)中雷國(guó)磁智謙慧前晌言記晃住習(xí):嫁沒卸有利人貢會(huì)悶在限下鹿雨版的遺時(shí)射候芬補(bǔ)射漏決水泳的扔屋恥頂誤!提另供號(hào)融洗資提天供咐輔塘助掀產(chǎn)獅品提親供先解教決嘉方蔽案價(jià)矮值祥鏈傭合溝作與化客咸戶鵲價(jià)掀值罷分哨享授借權(quán)蘭業(yè)增務(wù)暫經(jīng)貪營(yíng)前勉言除認(rèn)此心以檢外擦的俘盈塘利蠅手子段旁基天本少都鋤是嘩破揪壞袍規(guī)挨則涌的待方塑式4梯S誘店口常柜見狂的窩8己種否盈發(fā)利股問離題1咳.伯客兇流敞不炭足餃,藏資骨源來無號(hào)法鄉(xiāng)豐滿白足么盈枯虧證平文衡2殊.休客灶戶監(jiān)資服源陷浪堡費(fèi)機(jī)嚴(yán)沾重予,斥缺懲乏黑管辟理富監(jiān)蓋督3賴.皺資獅金掩成汗本買大勝,鄭利除潤(rùn)見無想法寬還受本間付揀息4考.雁不目作屋利避潤(rùn)泳分臭析書,特資罷源釀投彎入皂分般散5辭.陰沒拾有此預(yù)棉算孤,普沒疲有蜻決而算哨,拐不籠管緊控秋過蟻程6蝴.想運(yùn)墊作毒沒憂有踩流隨程輛,共無來法添產(chǎn)意生窯服疾務(wù)幣增省值7逢.板工結(jié)作眨沒棵有狡持昂續(xù)滿性耳,座見欣不國(guó)到濱成述效8網(wǎng).般有鑒意銳調(diào)貸整負(fù)報(bào)蹲表港,鑼避培稅租或濁要受求撥補(bǔ)肥助前崇言市落場(chǎng)漫能駕力庭問疲題銷壺售尾能乏力幕問辭題財(cái)離務(wù)懲能渾力量問歇題運(yùn)攀營(yíng)首能估力令問歷題管捏理或能梯力勁問哥題服衣務(wù)拼能坡力懂問齒題持親續(xù)熄能堡力饅問斃題思較維掀能班力惠問凝題要觀洞梳悉容問馬題切的煮本看質(zhì)阿原務(wù)因比,偵并萌導(dǎo)強(qiáng)出級(jí)正之確巾的描解仇決鈴方貿(mào)法毛(耀5壯W悄2裁H尾)前萬言5車W喪2死H求法疾的侄應(yīng)挺用示程灑序（碑1棵）岸為吉什繪么偵（惹W慚h造y圖）患？為鋤什都么驢采偵用穗這清個(gè)鴉？肝為革什療么告不錫能著有寄響青聲量？牢為儲(chǔ)什萌么棋停戀用森？頭為漸什挖么伸變閃成搜紅校色乘？掠為衛(wèi)什鉆么綿采慰用慶機(jī)尾器覆代得替擦人喉力毫？菠為割什江么擔(dān)產(chǎn)懲品駝的棚制骨造錦要擺經(jīng)憐過雜這鏡么五多盼環(huán)頑節(jié)算？豬為剖什械么推非滋做逐不殲可飲？（嚇2布）新做郵什崖么廣（順W領(lǐng)h谷a盛t季）券？條銅件情是瞞什供么冒？膝哪黃一著部原分參工腔作辣要升做顏？淺目警的嘗是腫什鋼么爛？遲重罪點(diǎn)廈是麥?zhǔn)矆?zhí)么簽？敞與詢什陡么鍛有鐘關(guān)紋系阿？莖功姻能槽是寶什屯么蹦？辜規(guī)暑范損是稱什撥么繁？忘工興作念對(duì)嗚象虜是登什愉么攻？（信3濁）泥誰舅（騎W頭h贏o配）識(shí)？誰設(shè)來投辦撓最版方駕便課？戲誰索可野以雷辦伍？選誰匠是供顧庭客粥？錄誰府被鳴忽儀略心了消？義誰這是析決攤策滲人要？怪誰停會(huì)區(qū)受吵益弦？（勒4湖）項(xiàng)何蹲時(shí)卻（凱W學(xué)h渠e敗n帥）樹？何敢時(shí)艙要灘完玻成夾？倍何斜時(shí)市銷邊售施？鐮何耐時(shí)慶是雅最襯佳陷營(yíng)重業(yè)威時(shí)驚間個(gè)？斗何騎時(shí)躬工留作呀人星員腫容敗易壤疲遍勞毒？資何素時(shí)隊(duì)產(chǎn)燙量扣最咸高涼？勢(shì)何季時(shí)赴完道成顏?zhàn)羁顬樗r(shí)座宜盾？劇需漸要井幾修天憲才恩算煙合帳理蹲？（權(quán)5蜘）農(nóng)何現(xiàn)地懶（紡W眨h產(chǎn)e太r炕e思）員？何必處礙生遵產(chǎn)積最枕經(jīng)晃濟(jì)煮？看從欺何禍處軋買扒？肚什葡么縣地鍬方融可轎以濃作閃銷遵售激點(diǎn)甜？它安妻裝捆在影什把么襲地保方豈最染合個(gè)適戒？酷何洲地獅有高資肉源觸？（纏6初）粉怎纖樣晴（貪H拳o刮w腫）嗚？怎殘樣姥做條省日力用？葉怎棍樣浮做途最桶快足？治怎藍(lán)樣撲做垃效揭率懂最隊(duì)高店？嚷怎乳樣笑改乎進(jìn)傾？問怎港樣中得丸到藏？吃怎孕樣救避隊(duì)免咽失蘋敗闊？側(cè)怎板樣災(zāi)求雜發(fā)蹦展曠？話怎鵝樣象增剖加凝銷鴉路組？徑怎津樣商達(dá)紅到唇效棗率登？研怎浮樣緣瑞才傭能兇使攪產(chǎn)冤品罵更桐加誦美具觀所大庸方重？?jī)粼鯘{樣堪使報(bào)產(chǎn)口品畢用防起閑來躲方舉便填？（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？功擊能塑指民標(biāo)顯達(dá)口到趴多歸少滔？拋銷烈售卷多孔少風(fēng)？盟成恭本煮多權(quán)少練？水輸逗出奸功斥率貴多貢少伶？冶效笛率圣多擾高漿？漠尺模寸丈多糠少睬？然重零量座多拼少沉？當(dāng)菠客感戶良變惕化滔時(shí)泄,嘴利孟潤(rùn)您區(qū)炮也丸在哨變求動(dòng)社.箭你葵必告須影更鞭新序你屋的塊企附業(yè)外設(shè)枝計(jì)梯,豪保權(quán)持確與逮這士種原變?nèi)輨?dòng)贏同霸步倚.開嘆發(fā)種客屯戶浴，率做抱大因市仇場(chǎng)分勒析江毛販利踐，煌優(yōu)威化射配喜置精蘋細(xì)形核不算遲，搭明宏確藥責(zé)訂任強(qiáng)我化思流度程命，飛提挨高禁效律益突擦破膝表過象餅,緣瑞挖史掘劑本停質(zhì)課筆程爹提患綱12345抓誕住瀉報(bào)匪表公，世發(fā)京現(xiàn)或漏江洞0你促要欺把拌分醫(yī)析葛損肥益煌表色當(dāng)劈燕作柱每緊天帶必刻修魚的環(huán)功正課膊，侍并臭依貴據(jù)見這崖份煉資踐料呈來蕩經(jīng)放營(yíng)河企稿業(yè)錢?！业緜魇⒆⒑椭胤蜃ハ∽?bào)欲表鄉(xiāng)豐，窯發(fā)燒現(xiàn)悉漏總洞多享步積式押利愁潤(rùn)滔表永概掉略銷售凈額=銷售總額-銷售退回與折讓銷售毛利=銷售凈額-銷售成本銷售利潤(rùn)=銷售毛利-（銷售費(fèi)用+管理費(fèi)用+財(cái)務(wù)費(fèi)用）營(yíng)業(yè)利潤(rùn)=銷售利潤(rùn)+其它業(yè)務(wù)利潤(rùn)利潤(rùn)總額=營(yíng)業(yè)利潤(rùn)+投資凈利潤(rùn)+營(yíng)業(yè)外收入-營(yíng)業(yè)外支出+會(huì)計(jì)方針變更對(duì)前期損益的累積影響所得稅后利潤(rùn)=利潤(rùn)總額-所得稅支出凈效利兼潤(rùn)炸=成總威收肢入掛–雷總磚支見出0源.矮抓魔住健報(bào)貢表粱，密發(fā)能現(xiàn)徹漏曲洞從容蝴迅蝶渡到簡(jiǎn)颶木風(fēng)監(jiān)的松過便程魯比繪從泉颶垮風(fēng)串到串蝴百蝶細(xì)容界易溪的戀多0靈.露抓太住覆報(bào)嘴表欠，衫發(fā)甲現(xiàn)辯漏稀洞王梅矮屆虎急能控馴賓服禾一妖丈燈青毫，針武戀大嶺卻綱擔(dān)強(qiáng)不叼起提潘難金升蓮航，成原校因迎只扔有移一究個(gè)度，插王求矮勸虎真懂謊風(fēng)精流椒韻右事1源.命利歷潤(rùn)對(duì)守比崗分信析大教部幫分享忍醬受睛痛怠苦齊的帖企案業(yè)難，民并棚不津是鴿沒納有營(yíng)解捧決酒問盯題斤的昨辦蹤蝶法唉，躺而男是陰不源知追道嶄問湯題隨在沈哪扁里怎，檢問逐題柜是葵什飯么眠。盈陳利洪能怖力嬌強(qiáng)潮是續(xù)否譽(yù)就夸是曬凈察利吩潤(rùn)善的顛穩(wěn)賺定私增卻長(zhǎng)經(jīng)銷商級(jí)別B級(jí)4S開業(yè)時(shí)間2009年6月經(jīng)銷商照片經(jīng)銷商地址XXXXXXXXXXXXXXX展廳面積1000m2服務(wù)站面積1000m2二級(jí)數(shù)量5所在區(qū)域服務(wù)站數(shù)量3三方融資金額1300萬庫存車輛70已開展業(yè)務(wù)√新車銷售√維修服務(wù)√配件銷售√精品√保險(xiǎn)√汽車金融二手車/置換租賃近三年新車銷量2009年：0臺(tái)；2010年：293臺(tái)；2011年：318臺(tái)2012年合同量486臺(tái)挑戰(zhàn)銷量600臺(tái)2012年累計(jì)銷量1-3月截至目前銷售45臺(tái)（詳見下頁）注：20個(gè)銷售人員A秋經(jīng)予銷霉商標(biāo)基斑本葡信戚息Ａ寶公盲司秩概驚況利躺潤(rùn)廟表屈Ａ概公屠司項(xiàng)目一季度二季度三季度四季度合計(jì)一、營(yíng)業(yè)收入7,153,772.297,066,341.634,252,109.428,329,130.8626,801,354.201.新車銷售收入6,969,145.336,830,418.773,995,512.827,986,410.3125,781,487.232.服務(wù)收入138,859.04184,930.64226,630.25282,822.47833,242.403.水平事業(yè)收入45,767.9250,992.2229,966.3559,898.08186,624.57二、營(yíng)業(yè)成本6,655,324.546,731,592.204,079,108.497,779,412.7425,245,437.971.新車銷售成本6,542,179.546,581,795.203,872,051.267,550,173.1424,546,199.142.服務(wù)成本97,915.00131,097.00197,168.33209,473.23635,653.563.水平事業(yè)成本15,230.0018,700.009,888.9019,766.3763,585.27三、營(yíng)業(yè)毛利498,447.75334,749.43173,000.93549,718.121,555,916.231.新車銷售毛利426,965.79248,623.57123,461.56436,237.171,235,288.092.服務(wù)毛利40,944.0453,833.6429,461.9273,349.24197,588.843.水平事業(yè)毛利30,537.9232,292.2220,077.4540,131.71123,039.30案鞏例著分來析利印潤(rùn)侮表倍Ａ背公扭司項(xiàng)目一季度二季度三季度四季度合計(jì)四、營(yíng)業(yè)稅金附加

五、總費(fèi)用540,135.64512,597.83571,002.57576,962.542,200,698.581、營(yíng)業(yè)費(fèi)用519,692.46505,841.68570,810.67577,193.292,173,538.102、管理費(fèi)用

-3、財(cái)務(wù)費(fèi)用20,443.186,756.15191.90-230.7527,160.48六、營(yíng)業(yè)外收入

-七、營(yíng)業(yè)外支出

-八、營(yíng)業(yè)利潤(rùn)－41,687.89－177,848.40－398,001.64

－27,244.42－644,782.35減：所得稅1,500.007,347.892,734.99

11,582.88九、凈利潤(rùn)－43,187.89－185,196.29－400,736.63－27,244.42－656,365.23案管例躁分針析B供公永司7細(xì)0桑0蕉0蜻.事0勵(lì)03斤5堅(jiān)0鏈0烘.突0橋0C竊公別司1程7及5散0瀉.立0樹01煌/頭21擾/湖41聚/午80A投公把司銷根售衰毛聽利市遼場(chǎng)北份值額什鵝么斗叫稀做逢創(chuàng)抵業(yè)眨理治想歌，路其尊實(shí)滋就葬是厲理哭清煤楚寸了響再糧想汽步車狀4怎S迎店譯利祝潤(rùn)允表孔標(biāo)牢準(zhǔn)訂與掃實(shí)床際忌對(duì)摔比項(xiàng)目A公司比例標(biāo)準(zhǔn)標(biāo)準(zhǔn)金額營(yíng)業(yè)收入2680100%5000營(yíng)業(yè)成本(含稅)2524（94%）92%4600營(yíng)業(yè)毛利155(5.8%)8%400期間費(fèi)用8.21%5%250營(yíng)業(yè)利潤(rùn)-64.53%150營(yíng)業(yè)外凈支出0-10利潤(rùn)總額-64.53.3%140所得稅1.1625%42凈利潤(rùn)-65.62.5%98利換潤(rùn)成表花Ａ轉(zhuǎn)公癥司案將例膨分悄析項(xiàng)目一季度二季度三季度四季度1、銷售部人數(shù)201920202、服務(wù)部人數(shù)404239383、市場(chǎng)部人數(shù)22224、財(cái)務(wù)部人數(shù)44445、行政部人數(shù)15141513專營(yíng)店總?cè)藬?shù)81818077B掩公搜司忘概國(guó)況B站經(jīng)流銷藏商仔基癢本憂信奶息案搭例援分舟析利峰潤(rùn)細(xì)表訊B夜公旬司項(xiàng)目一季度二季度三季度四季度合計(jì)一、營(yíng)業(yè)收入17,794,305.3019,937,742.2025,797,116.1522,782,042.5986,311,206.241.新車銷售收入14,724,960.0016,565,701.0022,039,641.00

18,122,911.7171,453,213.712.服務(wù)收入2,442,875.872,622,093.632,979,921.963,731,414.18

11,776,305.643.水平事業(yè)收入626,469.43749,947.57777,553.19927,716.703,081,686.89二、營(yíng)業(yè)成本16,241,259.0618,152,713.0223,657,982.8620,498,631.0578,550,585.991.新車銷售成本14,349,109.0016,057,178.0021,496,343.0017,517,316.6169,419,946.612.服務(wù)成本1,469,360.711,582,962.591,662,602.232,363,036.617,077,962.143.水平事業(yè)成本422,789.35512,572.43499,037.63618,277.832,052,677.24三、營(yíng)業(yè)毛利1,553,046.241,785,029.182,139,133.292,283,411.54

7,760,620.251.新車銷售毛利375,851.00508,523.00543,298.00605,595.102,033,267.102.服務(wù)毛利973,515.161,039,131.041,317,319.731,368,377.574,698,343.503.水平事業(yè)毛利203,680.08237,375.14278,515.56309,438.871,029,009.65案胳例打分膽析利物潤(rùn)憶表筐B(yǎng)漿公新司項(xiàng)目一季度二季度三季度四季度合計(jì)四、營(yíng)業(yè)稅金及附加3,517.281,505.936,085.194,655.1015,763.50五、總費(fèi)用1,340,038.31,539,475.151,620,668.381,802,621.63

6,302,803.471、營(yíng)業(yè)費(fèi)用824,415.82991,707.611,013,089.051,135,213.253,964,425.732、管理費(fèi)用453,433.76495,435.14565,120.07582,361.232,096,350.203、財(cái)務(wù)費(fèi)用62,188.7352,332.4042,459.2685,047.15242,027.54六、營(yíng)業(yè)外收入

-七、營(yíng)業(yè)外支出

-八、營(yíng)業(yè)利潤(rùn)209,490.65244,048.10512,379.72476,134.811,442,053.28減：所得稅52,372.6661,012.03128,094.93119,033.71360,513.33九、凈利潤(rùn)157,117.99183,036.07384,284.79357,101.101,081,539.95案弱例密分軋析汽隸車先4缸S泄店緣瑞利與潤(rùn)濱表梢標(biāo)數(shù)準(zhǔn)歡與烈實(shí)講際渾對(duì)譯比項(xiàng)目B公司比例標(biāo)準(zhǔn)標(biāo)準(zhǔn)金額營(yíng)業(yè)收入8631100%5000營(yíng)業(yè)成本(含稅)7855（91%）92%4600營(yíng)業(yè)毛利776(9%)8%400期間費(fèi)用7.3%5%250營(yíng)業(yè)利潤(rùn)1.7%3%150營(yíng)業(yè)外凈支出0-10利潤(rùn)總額1.7%3.3%140所得稅25%25%42凈利潤(rùn)1.25%2.5%98利個(gè)潤(rùn)驚表層B壓公采司案川例管分表析營(yíng)持業(yè)幻玉費(fèi)姓用核守算短企每業(yè)繳銷韻售罪商毅品鑄過拍程紋中曲發(fā)治生灑的步費(fèi)駝?dòng)贸瑘D包借括屆運(yùn)漿輸宜費(fèi)碧、兇裝渠卸各費(fèi)涉、器包及裝棟費(fèi)回、情保漢險(xiǎn)美費(fèi)醫(yī)、名展搭覽領(lǐng)費(fèi)蕉和傾廣叮告徑費(fèi)飼，估以同及啟為遞銷意售腎本句企欺業(yè)復(fù)商統(tǒng)品雁而趕專繳設(shè)床的綠銷貿(mào)售剩機(jī)園構(gòu)謹(jǐn)（踏含齒銷雜售絕網(wǎng)仍點(diǎn)鼠、訴售扒后襪服僅務(wù)學(xué)網(wǎng)魔點(diǎn)碼等私）扎的涂職漠工荒工閣資謎、徒類聚似球工浮資湯性青質(zhì)霉的帳費(fèi)意用寸、赤業(yè)至務(wù)貨費(fèi)色等屆經(jīng)爪營(yíng)生費(fèi)株用財(cái)。管窄理洋費(fèi)幅用抗包呈括工毫?xí)P經(jīng)滋費(fèi)職、旨職厲工言教匠育拾經(jīng)描費(fèi)辣、彼業(yè)匯務(wù)問招其待逢費(fèi)稼、委稅流金尸、郊技最術(shù)才轉(zhuǎn)品讓喂費(fèi)魚、品無檔形灰資漆產(chǎn)延攤網(wǎng)銷司、彩咨舒詢芽費(fèi)藏、蹤蝶訴查訟貪費(fèi)股、炊開呢辦惱費(fèi)妨攤搞銷療、元公能司享經(jīng)沸費(fèi)職、椒上旬繳媽上歉級(jí)停管忠理簽費(fèi)植、原勞萄動(dòng)魔保敘險(xiǎn)閥費(fèi)棵、腸待質(zhì)業(yè)咐保漢險(xiǎn)料費(fèi)與、截董刪事愛會(huì)蹲會(huì)玻費(fèi)面、色總縮慧部奶管柳理辟人粗員炸工省資物、熄職迷工愁福律利頌費(fèi)布、陷差雅旅械費(fèi)爐、擺辦也公音費(fèi)速、溪折請(qǐng)舊捐費(fèi)淡、淚修期理急費(fèi)扁、麥物侵料但消燈耗慢、劇低灰值棉易何耗贊品火攤話銷茄及緩其冒他曉公鄉(xiāng)豐司疑經(jīng)堅(jiān)費(fèi)罵；名沫詞跌解仰釋汽錢車竊4革S潮店檢利課潤(rùn)束表肯標(biāo)矮準(zhǔn)豆與奔實(shí)樸際稿對(duì)懷比項(xiàng)目A公司B公司比例標(biāo)準(zhǔn)標(biāo)準(zhǔn)金額營(yíng)業(yè)收入26808631100%5000營(yíng)業(yè)成本(含稅)2524（94%）7855（91%）92%4600營(yíng)業(yè)毛利155(5.8%)776(9%)8%400期間費(fèi)用8.21%7.3%5%250營(yíng)業(yè)利潤(rùn)-64.51.7%3%150營(yíng)業(yè)外凈支出00-10利潤(rùn)總額-64.51.7%3.3%130所得稅1.1625%25%42凈利潤(rùn)-65.61.25%2.5%98利爭(zhēng)潤(rùn)貌表盛A害B僻公例司案繩例還分邪析２馳.綱銷住量對(duì)筐比意分桂析運(yùn)肉營(yíng)蓬分責(zé)析考-畢Ａ尚公土司叉成掠交形分尾析基礎(chǔ)銷售數(shù)據(jù)

項(xiàng)目一季度二季度三季度四季度年度備注1、展廳進(jìn)店量30730163111472,386包含展廳來店、來電及開拓2、展廳留資客戶數(shù)1531232876471,210包含展廳來店、來電及開拓3、展廳成交臺(tái)數(shù)59563316164

占總銷售量52%新車零售成交率19%18.6%5.2%1.4%6.87%4、二網(wǎng)銷售臺(tái)數(shù)1317775112

占總銷售量35%5、大宗客戶銷售臺(tái)數(shù)11981543

占總銷售量13%6、新車實(shí)銷量838248106319

7、保有客戶轉(zhuǎn)介紹銷售臺(tái)數(shù)

12

3不包括保有客戶的增購換購案吼例法分驕析運(yùn)業(yè)營(yíng)珍分固析襪-殘Ｂ壘公餅司尺成擋交啞分漂析基礎(chǔ)銷售數(shù)據(jù)

項(xiàng)目一季度二季度三季度四季度年度備注1、展廳進(jìn)店量4014542902111,356包含展廳來店、來電及開拓2、展廳留資客戶數(shù)3863282501611,125包含展廳來店、來電及開拓3、展廳成交臺(tái)數(shù)88110135124457占總銷售量48%新車零售成交率22%24%46.5%58.7%33.7%4、二網(wǎng)銷售臺(tái)數(shù)74445951228占總銷售量35%5、大客戶銷售臺(tái)數(shù)11355143140占總銷售量17%6、新車實(shí)銷量173189245218825

7、保有客戶轉(zhuǎn)介紹銷售臺(tái)數(shù)14917040不包括保有客戶的增購換購案濤例旅分跨析３飯.政產(chǎn)靜品江渠懼道分品析運(yùn)捎營(yíng)想分性析珠-裳Ａ晌公絮司參產(chǎn)副品內(nèi)渠雁道掌分軌析商品名稱銷售來源銷售數(shù)量銷售收入單臺(tái)毛利平均售價(jià)銳騏展廳705,945,054.473,868.4884,929.35行業(yè)6537,512.002,383.3389,585.33二級(jí)362,682,080.002,670.4474,502.22小計(jì)1129,164,646.4781,827.2081,827.20D22展廳0行業(yè)131,487,521.694,230.90114,424.75二級(jí)0小計(jì)131,487,521.694,230.90114,424.75帕拉丁展廳0

行業(yè)131,977,436.006,427.08152,110.46二級(jí)0小計(jì)131,977,436.006,427.08152,110.46奧丁全部0案生例據(jù)分腐析運(yùn)赴營(yíng)恩分賺析竭-犧Ａ母公俗司京產(chǎn)敲品劉渠合道殘分板析商品名稱銷售來源銷售數(shù)量銷售收入單臺(tái)毛利平均售價(jià)帥客展廳1217,312,650.002,276.6960,435.12行業(yè)0二級(jí)8471,281.642,107.9658,910.21小計(jì)1297,783,931.642,266.2260,340.56NV200展廳484,035,485.283,910.9284,072.61行業(yè)0二級(jí)7580,502.112,228.8782,928.87小計(jì)554,615,987.393,696.8483,927.04御軒展廳3383,590.005,550.33127,863.33行業(yè)0二級(jí)0小計(jì)3383,590.005,550.33127,863.33凱普斯達(dá)展廳0行業(yè)3386,154.005,452.33128,718.00二級(jí)0小計(jì)3386,154.005,452.33128,718.00案象例沸分紋析商品名稱銷售來源銷售數(shù)量銷售收入單臺(tái)毛利平均售價(jià)銳騏展廳645,325,285.183,497.0583,207.58行業(yè)10906,724.676,689.5890,672.47二級(jí)362,809,145.00467.7278,031.81小計(jì)1109,041,154.8582,192.3282,192.32D22展廳242,742,221.496,103.97114,259.23行業(yè)758,910,120.447,110.39118,801.61二級(jí)8905,897.97694.46113,237.25小計(jì)10712,558,239.906,404.95117,366.73帕拉丁展廳4599,915.033,141.28149,978.76行業(yè)1140,854.7010,256.41

140,854.70二級(jí)1130,598.00-130,598.00小計(jì)6871,367.733,803.59145,227.96奧丁展廳3275,043.00-2,165.0091,681.00行業(yè)0---二級(jí)0---小計(jì)3275,043.00-2,165.0091,681.00運(yùn)拆營(yíng)且分酷析聲-曉Ｂ吸公階司完產(chǎn)塔品亞渠靜道所分安析案刑例困分嘴析運(yùn)曠營(yíng)莊分焦析互-鞏Ｂ怖公速司棒產(chǎn)爸品棕渠托道霞分隊(duì)析商品名稱銷售來源銷售數(shù)量銷售收入單臺(tái)毛利平均售價(jià)帥客展廳18312,173,947.082,237.8666,524.30行業(yè)10570,427.351,888.9257,042.74二級(jí)1298,318,290.62614.8564,482.87小計(jì)32221,062,665.051,576.8165,412.00NV200展廳15113,271,258.941,499.2487,889.13行業(yè)6530,085.335,042.7088,347.56二級(jí)322,731,367.48178.9285,355.23小計(jì)18916,532,711.751,388.1887,474.67御軒展廳233,001,809.624,310.69130,513.46行業(yè)253,146,325.585,237.64125,853.02二級(jí)212,622,906.6581.41124,900.32小計(jì)698,771,041.853,359.37127,116.55凱普斯達(dá)展廳5622,221.92517.12124,444.38行業(yè)131,591,246.661,177.71122,403.59二級(jí)1127,521.004,273.00127,521.00小計(jì)192,340,989.581,166.78123,209.98案伏例痛分寒析４然.至維躁修傭服慕務(wù)分太析

項(xiàng)目ABCD進(jìn)廠臺(tái)次17121841925716保養(yǎng)臺(tái)次比率61%45%43%51%一般維修臺(tái)次比率27%33%21%3%鈑噴維修臺(tái)次比率12%17%17%17%索賠臺(tái)次比率11%4%19%29%月度產(chǎn)值(萬)981055034客單價(jià)570569540472產(chǎn)值毛利(萬)2764106毛利率27.6%61.0%20.0%17.6%接待平均接車臺(tái)次342307132179維修工平均修護(hù)臺(tái)次59743640運(yùn)激營(yíng)僵分伐析運(yùn)孕營(yíng)湊分幻玉析最-睛Ａ遲公嗎司倒服達(dá)務(wù)克分斯析

一季度二季度三季度四季度合計(jì)一、售后服務(wù)數(shù)據(jù)

1、銷售總臺(tái)數(shù)8382481062、實(shí)際保有量5006206607207203、回廠臺(tái)次36446077084024344、回廠保養(yǎng)臺(tái)次87108223252670二、售后服務(wù)收入138,859.04184,930.64447,849.92454,894.901,226,534.501.備件外銷收入2.延保收入3.維修收入137,059.04183,330.64445,849.92452,994.901,219,234.503.1索賠收入52,459.0457,630.6466,549.9257,694.90234,334.503.2理賠收入9,100.005,500.0012,500.0013,600.0040,700.003.3一般維修收入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案與例露分擋析運(yùn)太營(yíng)鉆分飼析登-壇Ａ違公進(jìn)司命服納務(wù)防分脖析

一季度二季度三季度四季度合計(jì)三、售后服務(wù)成本97,915.00131,097.00314,927.00754,324.00

1,298,263.001.備件外銷成本2.延保成本3.維修成本97,755.00130,937.00314,797.00754,154.00

1,297,643.003.1索賠成本39,340.0043,222.0049,912.00

476,001.00608,475.003.2理賠成本5,915.003,575.008,125.008,433.0026,048.003.3一般維修成本52,500.0084,140.00256,760.00269,720.00663,120.004.其他成本160.00160.00130.00170.00620.00案詳例熔分期析運(yùn)吐營(yíng)關(guān)分蕉析浩-掌Ａ泉公況司聲服名務(wù)姻分域析

一季度二季度三季度四季度合計(jì)四、售后服務(wù)毛利40,944.0453,833.64132,922.92-299,429.10-71,728.501.備件外銷毛利2.延保毛利3.維修毛利39,304.0452,393.64131,052.92-301,159.10-78,408.503.1索賠毛利13,119.0414,408.6416,637.92-418,306.10-374,140.503.2理賠毛利3,185.001,925.004,375.005,167.0014,652.003.3一般維修毛利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案培例熟分塞析項(xiàng)目數(shù)據(jù)標(biāo)桿A公司差距原因服務(wù)毛利率35.7%-7.1服務(wù)吸收率100%-7.1月平均營(yíng)業(yè)額

102211月均回廠臺(tái)次383259平均車單價(jià)1219395UIO

保有量

720回廠頻次

4.3運(yùn)默營(yíng)閃分礙析底-音A匯公旋司幕服劫務(wù)牧分細(xì)析運(yùn)廟營(yíng)響分耗析取-荒B心公鳴司辛服譽(yù)務(wù)乳分渴析

一季度二季度三季度四季度合計(jì)一、售后服務(wù)數(shù)據(jù)

1、歷史銷售總臺(tái)數(shù)98710281303002、實(shí)際保有量

314031403、回廠臺(tái)次2491243030732516105104、回廠保養(yǎng)臺(tái)次

13891389二、售后服務(wù)收入2,442,875.82,622,093.62,979,921.93,731,414.111,776,305.61.備件外銷收入

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

433,821.01,812,047.003.3一般維修收入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案慈例梨分貼析運(yùn)磨營(yíng)混分洲析耕-雖B或公點(diǎn)司逢服闖務(wù)圣分脂析

一季度二季度三季度四季度合計(jì)三、售后服務(wù)成本1,469,360.71,582,962.51,662,602.22,363,036.67,077,962.11.備件外銷成本

14,563.3514,563.352.延保成本83,197.00124,084.0047,494.0081,253.13336,028.133.維修成本1,382,811.41,454,988.31,614,255.52,267,220.16,719,275.43.1索賠成本183,117.28206,567.94293,181.97102,354.68785,221.873.2理賠成本319,023.00358,542.00271,480.00302,453.101,251,498.103.3一般維修成本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案檢例清分激析運(yùn)承營(yíng)濃分孝析咐-轉(zhuǎn)B難公腸司頸服肥務(wù)漏分勿析

一季度二季度三季度四季度合計(jì)四、售后服務(wù)毛利973,515.161,039,131.041,317,319.731,368,377.54,698,343.501.備件外銷毛利4,972.754,972.752.延保毛利3,293.009,146.007,415.0040,609.87

60,463.873.維修毛利966,887.391,025,822.291,308,777.421,322,794.94,624,282.053.1索賠毛利

3,503.59174,508.69

51,737.99

124,139.06353,889.333.2理賠毛利79,756.0057,367.00

292,058.00131,367.90560,548.903.3一般維修毛利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案限例驅(qū)分倒析項(xiàng)目數(shù)據(jù)標(biāo)桿B公司差距原因服務(wù)毛利率35.7%39.8%服務(wù)吸收率100%74.5%月平均營(yíng)業(yè)額

981300月均回廠臺(tái)次383991平均車單價(jià)1219990UIO

保有量

3140回廠頻次

3.8運(yùn)恐營(yíng)配分諷析鋪-日B殺公烘司梁服卡務(wù)鼓分織析案征例技分幕析項(xiàng)目數(shù)據(jù)標(biāo)桿A公司B公司A的差距差距原因服務(wù)毛利率35.7%-7.139.8%服務(wù)吸收率100%-7.174.5%月平均營(yíng)業(yè)額

102211981300879089月均回廠臺(tái)次383259991732平均車單價(jià)1219395990595UIO

保有量

72031402420回廠率

回廠頻次4.484.33.8-0.5運(yùn)犬營(yíng)正分場(chǎng)析尖-共B姨服蹲務(wù)拴分愉析案狂例惱分貢析５枕.盯公抵司其費(fèi)專用分塞析當(dāng)敬前摸稅恩務(wù)碧政咱策工關(guān)資泊按鉗實(shí)促際礦支析付里扣徐除甜.工更會(huì)橋費(fèi)紡、嗎職縮慧工膝福霉利吉費(fèi)患、憐職丸工匹教部育篇經(jīng)長(zhǎng)費(fèi)修分始別恒按蘇工傻資木2骨%趴、蒸1端4油%歡和愈1船.輩5巧%妹計(jì)柱算訴扣憑除摘.借鳥款內(nèi)按扛同咐期教貸撞款鹿利畜率劣可忙以倦扣違除航.購?fù)碇闷蘸驼b建丸設(shè)寶固令定妄資申產(chǎn)糾和害無系形違資放產(chǎn)聰而此發(fā)僵生拐的辭借佛款咬，通在幫交稠付渣使術(shù)用悲后齡利涌息屠可在扣貢除鹿.關(guān)維聯(lián)愁方姜借做款金利慎息蓬不搬超各過剪注聽冊(cè)撞資哲本犯5敞0狼%壺部瓜分作，養(yǎng)可競(jìng)以織扣圖除攝.對(duì)固外變投茄資音借展款多利袋息登不乖得身扣謹(jǐn)除字.購德買呈國(guó)育債禮獲檔得圓利雷息皆可壘以阻扣漁除誤.經(jīng)權(quán)營(yíng)急租阿賃匙，護(hù)可炎根元據(jù)膽收只益殊時(shí)金間拾均尊勻伏扣味除嘉，冶金亮融艙租龍賃殖不特可站扣羊除理，皇但網(wǎng)可扁折字舊鐘.招斷待粘費(fèi)什：腳1耕5覽0項(xiàng)0牢萬伴的漏不艱超縫額敏0鄙.廚5級(jí)%竿;買1遙5吸0分0訴萬缺以嫁上嘉不酸超抱0焦.劍3遼%浮.廣直告雞費(fèi)準(zhǔn)：縮慧不班超承過幻玉營(yíng)郵業(yè)坡收赤入柄1榮5陳%越,業(yè)超檔額螺部具分徑可筍無流限痰轉(zhuǎn)老期開.業(yè)博務(wù)剛宣掛傳湯費(fèi)債：集不茶超沈過爬營(yíng)僵業(yè)飾收泛入速0乳.侮5撕%死,壁可宜直份接首扣吧除上膜繳腐總斗公受司病管金理姿費(fèi)戚，蛇可詞直刪接侍扣隙除支每付先給逗個(gè)苗人球的訪傭密金秋不晉超落過影服通務(wù)柿費(fèi)崇用念5解%當(dāng)梳前嘆稅送務(wù)皇政容策違探約紹金傳、晴罰漆款視和稼訴芝訟邁費(fèi)貝可迎以偽直閣接點(diǎn)扣酷除勞拉動(dòng)收保殼護(hù)序支遍出廊可囑直肥接鴉扣魚除財(cái)匠產(chǎn)螞保順險(xiǎn)例和套運(yùn)莫輸眾保附險(xiǎn)被可致直碧接畏扣籌除壞爺帳寒和告提累取兵壞砌帳子準(zhǔn)愚備智金籠，趴不慘超供過殿年幼末蘆應(yīng)蘭收畏帳?？畹?藍(lán).宋5登%觸部岔分稼，堆可收直近接聯(lián)扣謎除向培非行盈哪利斃性井團(tuán)徐體小捐咬贈(zèng)決，巖可內(nèi)直麗接傳扣筋除向暮宣咸傳斷文換化逃事捷業(yè)青捐逐贈(zèng)險(xiǎn)，鑒在庭應(yīng)踢納芒稅溝所思得寸額域1某0蹤蝶%劣內(nèi)漢可預(yù)扣火除運(yùn)健營(yíng)歉分銀析巧-旱A(chǔ)泊公撓司康總關(guān)費(fèi)際用

項(xiàng)目一季度二季度三季度四季度合計(jì)固定費(fèi)用

職工薪酬174,216.12169,860.29189,823.00195,321.47729,220.88工資及獎(jiǎng)金157,500.00159,500.00159,500.00175,790.00652,290.00社會(huì)保險(xiǎn)費(fèi)3,661.122,540.29693.005,211.4712,105.88福利費(fèi)13,055.007,820.0029,630.0014,320.0064,825.00其他

-廣告費(fèi)23,450.0021,800.0024,560.0025,365.0095,175.00維修費(fèi)20,965.23

5,592.767,161.365,275.5038,994.85辦公費(fèi)7,933.814,216.465,769.434,154.0422,073.74水電費(fèi)4,567.004,864.505,266.085,633.7520,331.33通訊費(fèi)2,900.003,500.004,100.005,911.6516,411.65培訓(xùn)費(fèi)

-交通費(fèi)

-低值易耗品12,610.0018,380.422,049.571,991.4535,031.44財(cái)產(chǎn)保險(xiǎn)費(fèi)

7,731.80

7,731.80租賃費(fèi)150,000.00150,000.00150,000.00150,000.00600,000.00稅費(fèi)1,987.902,220.502,371.205,144.9011,724.50案距例究分踏析運(yùn)鴉營(yíng)大分霸析增-致A裝公昨司斥總但費(fèi)免用項(xiàng)目一季度二季度三季度四季度合計(jì)固定費(fèi)用折舊及攤銷24,022.3232,049.8272,544.1471,140.65199,756.93固定資產(chǎn)折舊24,022.3232,049.8272,544.1471,140.65199,756.93房屋建筑物折舊

-機(jī)器設(shè)備折舊

7,217.5017,643.125,834.4630,695.08電子設(shè)備折舊

810.001,090.805,438.247,339.04運(yùn)輸工具折舊24,022.3224,022.3253,810.2259,867.95161,722.81辦公家具折舊

-其他固定資產(chǎn)折舊

-無形資產(chǎn)攤銷

-長(zhǎng)期待攤費(fèi)用攤

-案咬例獲分乞析直欠線名折例舊窮法抹計(jì)映算所公升式樣：年士折蛾舊稠率臉=超（緊1午－何預(yù)椅計(jì)致凈掠殘亭值慈率桶）袋÷撕預(yù)魯計(jì)堡使杯用弊壽姥命花（芬年罷）筆×刮1磁0鋤0晉%月指折枕舊站額誰=吳固抽定繞資噸產(chǎn)身原裳價(jià)掏×齡年們折贊舊浸率悟÷星1民2工床作漸量側(cè)法勞計(jì)陪算色公踐式耀：?jiǎn)瓮煌凉沧魉亮靠v折葵舊逗額唇=溜固翁定抗資賭產(chǎn)獅原喊價(jià)稍×級(jí)（帝1鑒－傘預(yù)營(yíng)計(jì)蒜凈賞殘必值創(chuàng)率害）暮/胡預(yù)饅計(jì)撕總彎工徐作睛量某壯項(xiàng)萬固嗽定杏資莖產(chǎn)雜月軋折污舊季額室=滲該版項(xiàng)始固鮮定偏資抵產(chǎn)挖當(dāng)望月剛工山作嶄量獸×狀單河位吵工脈作碎量貞折殼舊癢額雙弓倍替余膜額它遞侵減方法俗計(jì)熄算遍公餃?zhǔn)秸恚耗攴姓畚⑴f場(chǎng)率細(xì)=每2劈燕÷候預(yù)居計(jì)弓使以用誼壽州命衫（品年攻）渴×怠1蛋0扮0價(jià)%月美折伯舊觀額充=浸固孫定馳資緒產(chǎn)裙凈窗值晌×組年恨折場(chǎng)舊合率偏÷靜1治2年好數(shù)蹲總皮和抬法煎計(jì)杜算油公幅式蔽:年弊折裹舊失率蹤蝶=礦尚杰可陶使金用隊(duì)年鈴限農(nóng)/獄預(yù)虎計(jì)肯使卻用燥年灣限倡折鞠數(shù)朗總木和濃或吳：悼年沈折唉舊少率放=來（綿預(yù)精計(jì)慕使飛用惑年論限廟－鵝已條使撲用鴉年縣限求）坡/焦（炊預(yù)植計(jì)蠻使革用限年際限窯×既{織預(yù)瘡計(jì)燈使腫用蘿年槍限剝+商1妖}言÷光2識(shí)×展1凍0重0耗%月捉折炎舊壞率腦=玻年鐘折幫舊垂率擋÷朗1愁2月槽折帶舊姑額穩(wěn)=備（鴉固微定投資原產(chǎn)慚原假值勒－墳預(yù)總計(jì)蓄凈蔽殘暫值策）幫×澤月辭折釀舊遠(yuǎn)率項(xiàng)目一季度二季度三季度四季度合計(jì)變動(dòng)費(fèi)用宣傳促銷費(fèi)

-業(yè)務(wù)招待費(fèi)26,240.0031,003.0030,456.0033,077.50120,776.50

傭金支出

整車傭金

-售后傭金

-運(yùn)雜費(fèi)

-差旅費(fèi)23,022.30

7,027.0011,360.4014,465.3355,875.03商品車費(fèi)用47,777.7855,326.9357,617.6959,712.05220,434.45會(huì)議費(fèi)

-

財(cái)務(wù)費(fèi)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財(cái)務(wù)手續(xù)費(fèi)362.601,365.291,351.502,189.335,268.72其他

-運(yùn)蛾?duì)I繞分桂析錘-止A縣公古司元總警費(fèi)盟用案扮例浩分嚇析項(xiàng)目一季度二季度三季度四季度合計(jì)總計(jì)540,135.64512,597.83571,001.67576,962.542,200,697.68固定費(fèi)用422,652.38412,484.75471,376.58469,938.411,776,452.12月均固定費(fèi)140,884.13137,494.92157,125.53156,646.14148,037.68變動(dòng)費(fèi)用117,483.26100,113.0899,625.09107,024.13424,245.56單臺(tái)變動(dòng)費(fèi)1,415.461,220.892,075.521,009.661,329.92運(yùn)墓?fàn)I渡分荒析娛-趟A籠公皇司沫總唯費(fèi)暮用案蜘例煤分賞析運(yùn)烈營(yíng)腸分醋析喪-奧B慣公領(lǐng)司緩總奔費(fèi)范用

項(xiàng)目一季度二季度三季度四季度合計(jì)固定費(fèi)用

職工薪酬689,488.07711,716.71841,279.55884,015.763,126,500.09工資及獎(jiǎng)金562,413.00552,122.00682,410.00721,536.002,518,481.00社會(huì)保險(xiǎn)費(fèi)69,401.0269,891.6179,753.6780,123.61299,169.91福利費(fèi)57,674.0589,703.1079,115.8882,356.15308,849.18其他

-廣告費(fèi)85,820.00237,289.90141,970.70218,224.59683,305.19維修費(fèi)32,916.0043,561.0049,511.0068,501.00194,489.00辦公費(fèi)6,543.007,314.8016,601.7018,231.2048,690.70水電費(fèi)98,026.8664,560.89116,929.20165,841.00445,357.95通訊費(fèi)13,848.4313,858.8912,729.3913,546.2553,982.96培訓(xùn)費(fèi)

2,000.004,500.005,500.0012,000.00交通費(fèi)895.00768.001,087.001,005.003,755.00低值易耗品

-財(cái)產(chǎn)保險(xiǎn)費(fèi)

29,574.11

29,574.11租賃費(fèi)105,000.00105,000.00105,000.00105,000.00420,000.00稅費(fèi)

700.001,205.001,905.00案啦例隸分合析

項(xiàng)目一季度二季度三季度四季度合計(jì)固定費(fèi)用

折舊及攤銷