服务站运营管理绩效分析课件

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,服务站运营管理绩效分析,部门：售后培训部,日期：2023年2月2日,服务中心运用绩效管理报表的办法,服务站运营绩效分析,服务站运营管理报表,商圈规模分析,目录,目录,服务中心运用绩效管理报表的办法,服务站运营绩效分析,服务站运营管理报表,商圈规模分析,商圈规模分析,商圈规模分析,服务站的充足率,名词定义,商圈规模分析,服务站的充足率,汽车残存率（）,使用公式（,100,Y,2,）的残存率,日本市场的实际情况,随着卖车后车辆使用的年数，车辆的残存率递减，是因为交通事故或自然损耗所造成的车辆报废，举例来说，假设车辆在购买,10,年后其数据为,0,，车辆残存率（,Vehicle Survival Rate VSR,）数据将有右边统计表来表示。,例：车辆残存率在购买,5,年后，其残存率如下表：,100,Y,2,100,5,2,75,（）,实际上，车辆残存率应该视社会环境或车辆使用状况不同而不同。,残存率分析,商圈规模分析,服务站的充足率,依据车辆购买年数（使用年数）计算车辆的残存,率,计算：车辆残存率,100,Y,2,2005,2006,2007,200,8,200,9,2010,2011,合计,销售台数,360,480,600,720,840,960,1080,5040,残存率,残存台数,例：根据购买年数与使用年数数来计算残存,率,残存台数计算,64,%,75%,84,%,91,%,96,%,99,%,100,%,230,360,504,655,806,950,1080,4585,商圈规模分析,服务站的充足率,保有台数计算,依据各年度车辆残存台数及回厂率来计算保有台数,计算：,车辆保有台数残存台数*回厂率,2005,2006,2007,200,8,200,9,2010,2011,合计,销售台数,360,480,600,720,840,960,1080,5040,残存率,64,%,75%,84,%,91,%,96,%,99,%,100,%,残存台数,230,360,504,655,806,950,1080,4585,回厂率,30,%,40,%,50,%,60%,70,%,80,%,90,%,保有台数,69,144,252,393,564,760,972,3154,商圈规模分析,服务站的充足率,回站台数计算,依据各年度车辆保有台数及回站次数来计算回站台数,计算：,车辆回站台数残存台数*回厂率*回站次数,2005,2006,2007,200,8,200,9,2010,2011,合计,销售台数,360,480,600,720,840,960,1080,5040,残存率,64,%,75%,84,%,91,%,96,%,99,%,100,%,残存台数,230,360,504,655,806,950,1080,4585,回厂率,30,%,40,%,50,%,60%,70,%,80,%,90,%,保有台数,69,144,252,393,564,760,972,3154,回站次数,1,1.5,2,2.5,3,4,5,回站台数,69,216,504,983,1692,3040,4860,11364,商圈规模分析,服务站的充足率,营业收入计算,依据各年度车辆回站台次及平均客单价来计算营业收入,计算,：营业收入回站台次*平均客单价,2005,2006,2007,200,8,200,9,2010,2011,合计,销售台数,360,480,600,720,840,960,1080,5040,残存率,64,%,75%,84,%,91,%,96,%,99,%,100,%,残存台数,230,360,504,655,806,950,1080,4585,回厂率,30,%,40,%,50,%,60%,70,%,80,%,90,%,保有台数,69,144,252,393,564,760,972,3154,回站次数,1,1.5,2,2.5,3,4,5,回站台次,69,216,504,983,1692,3040,4860,11364,平均客单价,800,700,600,500,450,400,350,营业收入,55200,151200,302400,491500,761400,1216000,1701000,4678700,平均月进站数为,947,台，月营业收入为,389,892,元,商圈规模分析,服务站的充足率,维修工位周转率,定义,:,一个维修工位一天可维修的台数,计算,:,服务站的工位,工位 周转率,机修,钣金,喷漆,机修工位周转率标准值为,400%,即一个机修工位一天修,4,辆车为准,钣金工位周转率标准值为,100%,即一个钣金工位一天修,1,辆车为准,喷漆工位周转率标准值为,100%,即一个喷漆工位一天修,1,辆车为准,商圈规模分析,服务站的充足率,维修工位需求计算,维修工位,=,月进站台数,维修工位周转率*工作天数,如前案例，月均进站台数,947,台，以钣喷车占,15%,，分别计算该服务站需要多少个机修工位，多少个钣喷工位？,总回站台数,947,台,机修,805,台,钣喷,142,台,机修工位,=,805,4,*,30,=6.7,钣喷工位,=,142,1,*,30,=4.7,*,2,=9.4,商圈规模分析,服务站的充足率,思考题,商圈规模分析,服务站的充足率,举一反三,2008,2009,2010,2011,2012,2013,2014,合计,销售台数,360,480,600,720,840,960,1080,5040,残存率,64,%,75%,84,%,91,%,96,%,99,%,100,%,残存台数,230,360,504,655,806,950,1080,4585,回厂率,30,%,40,%,50,%,60%,70,%,80,%,90,%,保有台数,69,144,252,393,564,760,972,3154,回站次数,1,1.5,2,2.5,3,4,5,回站台次,69,216,504,983,1692,3040,4860,11364,平均客单价,800,700,600,500,450,400,350,营业收入,55200,151200,302400,491500,761400,1216000,1701000,4678700,议题一：,商圈规模分析,服务站的充足率,2005,2006,2007,2008,2009,2010,2011,合计,销售台数,3600,4800,6000,7200,8400,9600,10800,50400,残存率,64,%,75%,84,%,91,%,96,%,99,%,100,%,残存台数,2300,3600,5040,6550,8060,9500,10800,45850,回厂率,30,%,40,%,50,%,60%,70,%,80,%,90,%,保有台数,690,1440,2520,3930,5640,7600,9720,31540,回站次数,1,1.5,2,2.5,3,4,5,回站台次,690,2160,5040,9830,16920,30400,48600,113640,平均客单价,800,700,600,500,450,400,350,营业收入,552000,1512000,3024000,4915000,7614000,12160000,17010000,46787000,议题二：,举一反三,服务中心运用绩效管理报表的办法,服务站运营绩效分析,服务站运营管理报表,商圈规模分析,服务站运营管理报表,透过行动、创造价值,开创价值的灵感、经验,有目的的整理,定量显示事实,报表管理的基本认识,服务站运营管理报表,运营管理报表的种类,服务站运营管理报表,日报表,服务站 营业日报表,2011,年,12,月,日期,星期,营业收入,回厂台次,用户收入,厂家收入,其他收入,合计,工时,/,备件收入,工时比,机修,保养,钣金,油漆,精品,洗车美容,首保,索赔,其他,工时收入,备件收入,机修,保养,钣金,喷漆,精品,洗车美容,首保,索赔,其他,合计,1,四,1781,180,900,800,60,0,260,4972.03,0,8953.03,2031.6,6921.43,23%,11,1,1,1,1,20,2,9,0,46,2,五,5788,360,0,360,120,0,260,2299.03,0,9187.03,1998.6,7188.43,22%,10,2,0,2,1,21,1,8,0,45,3,六,6062,180,480,200,230,0,520,3659.74,0,11331.74,2216.9,9114.84,20%,11,1,1,1,1,19,2,11,0,47,4,日,4268,360,0,1000,60,0,260,4609.35,0,10557.35,2206,8351.35,21%,12,2,0,2,1,20,1,12,0,50,5,一,6062,180,960,800,120,0,260,3659.74,0,12041.74,2139,9902.74,18%,11,1,1,1,3,19,1,10,0,47,6,二,8238,0,1360,200,1960,0,120,1602.38,960,14440.38,3060,11380.38,21%,14,0,2,1,2,16,1,11,0,47,7,三,6986,360,480,800,360,0,520,2969.5,700,13175.5,4690,8485.5,36%,9,1,1,2,1,23,2,6,0,45,8,四,11530,180,940,200,60,0,120,5231.95,0,18261.95,3652,14609.95,20%,11,1,1,1,1,20,1,12,0,48,9,五,12462,0,0,1200,960,0,120,2511.47,0,17253.47,2896,14357.47,17%,12,0,0,2,1,23,1,13,0,52,10,六,3815,360,2300,200,0,0,240,3686.97,0,10601.97,2036,8565.97,19%,11,2,2,1,0,20,2,12,0,50,11,日,9653,180,900,300,60,0,120,2469.87,0,13682.87,2369,11313.87,17%,9,1,1,1,1,19,1,13,0,46,12,一,8156,180,1700,50,260,0,120,1858.97,0,12324.97,1998,10326.97,16%,11,1,1,1,1,24,1,6,0,46,13,二,4752,360,560,200,90,0,240,2091.57,0,8293.57,2037,6256.57,25%,10,2,1,1,1,20,2,11,0,48,14,三,12048,0,960,200,269,0,120,2595.19,0,16192.19,1987,14205.19,12%,11,0,1,1,1,19,1,9,0,43,15,四,7831,180,0,0,360,0,120,6408.94,0,14899.94,1965.3,12934.64,13%,10,1,0,0,2,21,1,9,0,44,服务站运营管理报表,日报表,服务站 营业日报表,2011,年,12,月,日期,星期,营业收入,回厂台次,用户收入,厂家收入,其他收入,合计,工时,/,备件收入,工时比,机修,保养,钣金,油漆,精品,洗车美容,首保,索赔,其他,工时收入,备件收入,机修,保养,钣金,喷漆,精品,洗车美容,首保,索赔,其他,合计,16,五,3438,360,390,200,60,0,240,1083.94,0,5771.94,2003,3768.94,35%,9,2,1,1,1,21,2,12,0,49,17,六,3936,180,980,800,230,0,120,1896.35,700,8842.35,1930,6912.35,22%,11,1,1,2,2,20,1,9,0,47,18,日,2896,360,850,50,60,0,240,2531.6,0,6987.6,2030,4957.6,29%,10,2,1,1,1,19,2,8,0,44,19,一,5289,180,0,200,240,0,120,1951.48,0,7980.48,1998,5982.48,25%,8,1,0,1,1,20,1,9,0,41,20,二,5829,0,960,400,30,0,240,4839.29,0,12298.29,2036,10262.29,17%,11,0,1,2,1,18,2,7,0,42,21,三,5667,360,230,0,120,0,240,3566.99,0,10183.99,2030,8153.99,20%,12,2,1,0,1,19,2,9,0,46,22,四,9439,180,169,800,240,0,120,3118.52,0,14066.52,1998,12068.52,14%,12,1,1,1,3,19,1,10,1,49,23,五,2445,0,0,2400,60,0,240,5164.98,700,11009.98,2140,8869.98,19%,15,0,0,2,1,21,2,11,0,52,24,六,3561,360,960,200,240,0,480,6269.6,0,12070.6,1987,10083.6,16%,12,2,1,1,1,20,2,9,0,48,25,日,4543,360,359,200,360,0,480,4126.02,0,10428.02,2069,8359.02,20%,14,2,1,1,1,17,2,7,1,46,26,一,6718,360,4900,0,450,0,240,7028.38,0,19696.38,1998,17698.38,10%,13,2,2,0,2,20,2,11,0,52,27,二,10331,180,1362,200,690,0,120,4169.56,0,17052.56,2021,15031.56,12%,12,1,1,1,1,19,1,9,0,45,28,三,7488,0,0,1200,30,0,240,6468.6,0,15426.6,2697,12729.6,17%,10,0,0,2,1,18,2,11,0,44,29,四,4568,180,600,200,690,0,120,2929.31,0,9287.31,1968,7319.31,21%,9,1,2,1,1,19,1,10,0,44,30,五,3131,180,980,60,58,0,120,2391.4,0,6920.4,2036,4884.4,29%,10,1,1,2,1,17,1,11,0,44,31,六,3692,360,240,90,72,0,240,2269.8,0,6963.8,3120,3843.8,45%,8,2,1,1,2,16,2,9,0,41,总计,192403,6660,24520,13510,8599,0,7000,110432.52,3060,366184.52,71343.4,294841.12,19%,339,36,28,37,39,607,46,304,2,1099,本月营业目标,200000,8000,25000,15000,9000,0,9000,120000,3200,389200,80000,300000,21%,350,40,40,50,50,1000,50,400,0,1200,本月达标率,96.2%,83.3%,98.1%,90.1%,95.5%,0,77.8%,92.0%,95.6%,94.1%,89.2%,98.3%,92.5%,10.3%,70.0%,70.0%,74.0%,78.0%,60.7%,92.0%,76.0%,0,91.6%,服务站运营管理报表,日报表（进阶版）,部门,服务站,合计,组别,机修一组,机修二组,机修三组,机修四组,钣金一组,油漆一组,美容组,小计,目标,本月挑战目标,本月,92,279,92,279,92,279,92,279,147,886,69,059,5,000,591,061,591,061,阶段目标,本日,67,671,67,671,67,671,67,671,108,450,50,643,3,667,433,445,433,445,营业收入,当日营收,449,1,317,11,679,751,12,674,4,200,300,31,370,31,370,累计零件收入,本月,20,151,37,938,34,224,27,163,95,442,214,918,214,918,累计工资收入,本月,7,496,6,999,8,130,6,659,23,631,46,130,920,99,965,99,965,累计其它零件收入,（索赔成本）,本月,累计其它工资收入,（索赔）,本月,累计收入合计,本月,27,647,44,937,42,354,33,822,119,073,46,130,920,314,883,314,883,各 组 业 绩 达 成 率 排 名,6,3,4,5,1,2,7,-,-,达标率,挑战目标达标率,本月,30.0%,48.7%,45.9%,36.7%,80.5%,66.8%,18.4%,53.3%,53.3%,阶段目标达标率,本月,40.9%,66.4%,62.6%,50.0%,109.8%,91.1%,25.1%,72.6%,72.6%,阶段目标差异,本日,-40,024,-22,734,-25,317,-33,849,10,623,-4,513,-2,747,-118,562,-118,562,工资率,本月,27.1%,15.6%,19.2%,19.7%,19.8%,100.0%,100.0%,31.7%,31.7%,零件成本,本月,10,571,21,584,18,352,14,041,49,964,114,512,114,512,零件毛利率,本月,47.5%,43.1%,46.4%,48.3%,47.6%,#DIV/0!,#DIV/0!,46.7%,46.7%,工单毛利,本月,13,059,16,823,17,848,14,867,51,808,39,427,786,154,618,154,618,整体毛利率,本月,47.2%,37.4%,42.1%,44.0%,43.5%,85.5%,85.5%,49.1%,49.1%,进厂台数,本月挑战目标,本月,200,200,200,200,120,100,10,1030,1,030,本日进厂台数,本日,2,3,5,1,6,7,1,25,25,月累计台数,本月,49,83,59,67,99,71,3,431,431,本月达成率,本月,24.5%,41.5%,29.5%,33.5%,82.5%,71.0%,30.0%,41.8%,41.8%,各 组 台 数 达 成 率 排 名,7,3,6,4,1,2,5,-,-,应收,两个月以上应收帐款,上周,183,977,183,977,本周,183,977,183,977,未结工单,本月未结工单笔数,本月,190,190,本月未结工单金额,本月,124,225,124,225,上个月以上未结工单笔数,本月,394,394,上个月以上未结工单金额,本月,209,800,209,800,人数,3,4,3,3,5,7,1,26,26,人均产值,9,216,11,234,14,118,11,274,23,815,6,590,920,12,111,12,111,平均工单,564,541,718,505,1,203,650,307,731,731,服务站运营管理报表,利润中心表,营业收入,营业成本,营业毛利,营业费用,营业净利,管理分摊,税前纯利,各项营业收入之总和,各项营业成本之总和,单纯销售之营业利润,各项营业费用之总和,销售扣除成本费用后所得净利润,总公司管理费用由服务单位负担金额,服务站缴纳盈利所得税前实际获利,基本财务观念,服务站运营管理报表,利润中心表,服务站,2011,年利润中心表,十二月,说明,收入,类,机修保,养,收入,199,063.00,向用,户,收,费的机修保养项目总收入,钣金,收入,24,520.00,向用,户,收,费的钣金项目总收入,喷漆,收入,13,510.00,向用,户,收,费的喷漆项目总收入,精品收入,8,599.00,向用,户,收,费的精品项目总收入,洗车美容,收入,0.00,向用,户,收,费的洗车美容项目总收入,首保收入,7,000.00,向厂家收,费的首保项目总收入,索,赔,收入,110,432.52,向厂家收,费的索赔项目总收入,其他收入,3,060.00,与,维修保养营业无关的总收入,营业收入合计,366,184.5,营收总收入,成本,类,机修保,养,成本,120,980.00,机修保,养类的总成本,钣金,成本,9,860.00,钣金类的总成本,喷漆,成本,6,890.00,喷漆类的总成本,精品成本,3,269.00,精品,类的总成本,其他收入,成本,800.00,其他收入,类的总成本,营业成本合计,141,799.00,营业总成本,营业毛利合计,162,618.00,营业收入,-,营业成本,=,营业毛利,固定,费,用,员工固定,薪,资,67,896.0,员工的基本薪资,员工伙食费,4,500.0,员工伙食费用或补贴,职工福利,800.0,员工的福利费用,员工保险费,1,000.0,员工的五险一金费用,邮电费,300.0,邮寄费、电话费、网络费等相关费用,办公费,3,200.0,文具、印刷、耗材等相,关费用,水,电燃气费,2,300.0,水、,电、煤气等相关费用,交通费,400.0,汽油,费、汽车租赁费等相关费用,交际费,3,500.0,与,业务相关产生的招待费用等,员工宿舍,租金,1,200.0,员工宿舍的租金费用,服务站租金,19,800.0,服,务站的租金费用,物业管理费,3,000.0,服,务,站的物,业管理费,用,设备,折,旧摊提,5,600.0,服,务站设备折旧、建物摊提的费用,固定,费,用合,计,113,496.0,每,个月均会产生的费用,变动费用,员工提成薪资,18,000.0,激励员工的提成薪资,差旅费,4,693.0,出差交通食宿等相,关费用,广告费,600.0,广告宣传等相关费用,修缮费,800.0,服,务站相关设施、设备、工具修理维护费用,运费,1,200.0,运输、托吊等相关费用,营业外支出,0.0,与,营业无关的相关费用,变动费用合计,0.0,每,个,月不一定,会产,生的,费,用,营业费用合计,113,496.0,固定,费用,+,变动费用,=,营业费用,营业净利,49,122.0,营业毛利,-,营业费用,=,营业净利,总部管理费用,分,摊,与,销售部门、管理部门等分摊的相关费用,税前纯益,64,374.0,营业净利,-,总部管理费用分摊,=,税前纯益,税前纯益率,0.2,税前纯益,/,总营业收入,=,税前纯益率,服务站运营管理报表,绩效管理表,服务站,2011,年绩效管理表,项目,十二月,名词解释,客源,首保回厂率,100%,两个月内已做首保台数,/,应做首保台数,三包期回厂率,12%,半年内返厂维修台数,/,三包期内保有量,三包期外回厂率,80%,半年内返厂维修台数,/,三包期外保有量,营收,钣喷比,20%,钣喷收入,/,总营业收入,工时比,25%,工时收入,/,总营业收入,成本,备件毛利率,30%,备件毛利,/,备件总营业收入,耗材成本率,50%,耗材成本,/,油漆总营业收入,营业费用率,25%,营业费用,/,总营业收入,税前纯益率,10%,税前纯益,/,总营业收入,每人生产力,/,月,机修,30,000,机修保养收入,/,机修技师人数,钣金,10,000,钣金收入,/,钣金技师人数,喷漆,10,000,油漆收入,/,油漆人数,美容,0,汽车美容收入,/,汽车美容技师,合计,19,800,总营业收入,/,总服务站人数,每人修车数,/,天,机修,3,机修保养台数,/,机修技师人数,/,月工作天数,钣金,1,钣金台数,/,钣金技师人数,/,月工作天数,喷漆,1,油漆台数,/,油漆技师人数,/,月工作天数,美容,15,洗车美容台数,/,美容技师人数,/,月工作天数,合计,3,总进站台数,/,总技师人数,/,月工作天数,平均客单价,/,月,机修,400,机修保养收入,/,机修保养台数,钣金,990,钣金收入,/,钣金台数,喷漆,480,油漆收入,/,油漆台数,精品,320,精品收入,/,精品台数,洗车美容,0,洗车美容收入,/,洗车美容台数,首保,260,首保收入,/,首保台数,合计,500,总营业收入,/,总进站台数,车位利用率,/,月,机修,120%,机修保养台数,/,机修工位数,/,工作天数,钣金,90%,钣金台数,/,钣金工位数,/,工作天数,喷漆,80%,油漆台数,/,油漆工位数,/,工作天数,洗车美容,135%,洗车美容台数,/,洗车美容工位数,/,工作天数,合计,240%,总进站台数,/,总工位数,/,工作天数,服务中心运用绩效管理报表的办法,服务站运营绩效分析,服务站运营管理报表,商圈规模分析,服务站运营绩效分析,日报表,服务站名,A,服务站,营业收入,412,752,进站台数,1,644,用户收入比,74%,厂家收入比,17%,其他收入比,9%,首保收入比,6%,索赔收入比,11%,保养台数比,13%,钣喷台数比,20%,首保台数比,10%,索赔台数比,15%,12,月营业日报表统计分析表,B,服务站,C,服务站,D,服务站,366,185,914,637,429,102,1,099,1,973,1,522,67%,68%,65%,32%,25%,34%,1%,7%,1%,2%,3%,9%,30%,22%,25%,3%,32%,17%,6%,21%,10%,4%,11%,17%,28%,34%,34%,五星级平均,530,669,1,560,69%,27%,5%,5%,22%,16%,14%,11%,28%,E,服务站,F,服务站,G,服务站,H,服务站,三星级平均,54,002,211,788,129,384,263,591,164,691,222,413,710,514,465,81%,76%,84%,85%,82%,18%,24%,10%,15%,17%,1%,0%,6%,0%,2%,9%,4%,7%,4%,6%,9%,20%,3%,10%,11%,3%,17%,13%,40%,18%,1%,4%,12%,11%,7%,20%,5%,6%,8%,10%,24%,56%,3%,25%,27%,服务站运营绩效分析,利润中心表,服,务站名,A,服务站,百分比,收入,类,机修保,养,收入,292,682.03,53%,钣金,收入,80,801.64,15%,喷漆,收入,50,343.00,9%,精品收入,0.00,0%,洗车美容,收入,0.00,0%,首保收入,26,860.00,5%,索,赔,收入,47,520.34,9%,其他收入,57,636.00,10%,营业收入合计,555,843.0,成本比,成本,类,保修保,养,成本,216,781.84,74%,钣金,成本,65,347.34,81%,喷漆,成本,8,468.00,17%,精品成本,0.00,0%,其他收入,成本,32,783.67,57%,营业成本合计,323,380.85,58%,营业毛利合计,232,462.16,百分比,固定,费,用,员工固定,薪,资,52,000.0,45%,员工伙食费,6,400.0,5%,职工福利,6,000.0,5%,员工保险费,16,300.0,14%,邮电费,3,200.0,3%,办公费,1,500.0,1%,水,电燃气费,7,400.0,6%,交通费,3,500.0,3%,交际费,5,000.0,4%,员工宿舍,租金,2,500.0,2%,服务站租金,6,000.0,5%,物业管理费,2,480.0,2%,设备,折,旧摊提,4,280.0,4%,固定,费,用合,计,116,560.0,百分比,变动费用,员工提成薪资,88,000.0,94%,差旅费,3,500.0,4%,广告费,1,200.0,1%,修缮费,0.0,0%,运费,200.0,0%,营业外支出,1,200.0,1%,变动费用合计,94,100.0,100%,营业费用合计,210,660.0,38%,营业净利,21,802.2,4%,总部管理费用,分,摊,8,000.0,税前纯益,13,802.2,税前纯益率,2.5%,12,月利润中心表统计分析表,B,服务站,百分比,C,服务站,百分比,D,服务站,百分比,199,063.00,54%,306,081.19,33%,131,747.00,31%,24,520.00,7%,185,470.12,20%,69,774.00,16%,13,510.00,4%,133,954.70,15%,68,024.00,16%,8,599.00,2%,0%,8,190.00,2%,0.00,0%,0%,1,700.00,0%,7,000.00,2%,26,434.19,3%,38,886.00,9%,110,432.52,30%,201,647.86,22%,108,411.30,25%,3,060.00,1%,61,049.01,7%,2,370.00,1%,366,184.5,成本比,914,637.1,成本比,429,102.3,成本比,120,980.00,61%,314,657.55,103%,0%,9,860.00,40%,107,558.09,58%,0%,6,890.00,51%,47,019.00,35%,0%,3,269.00,38%,0%,#DIV/0!,800.00,26%,48,435.36,9%,#DIV/0!,141,799.00,39%,517,670.00,57%,0.00,0%,162,618.00,百分比,396,967.07,百分比,0.00,百分比,67,896.0,60%,79,300.0,41%,0%,4,500.0,4%,11,160.0,6%,0%,800.0,1%,8,361.0,4%,0%,1,000.0,1%,25,252.2,13%,0%,300.0,0%,300.0,0%,0%,3,200.0,3%,11,275.0,6%,0%,2,300.0,2%,11,000.0,6%,0%,400.0,0%,6,213.6,3%,0%,3,500.0,3%,0%,0%,1,200.0,1%,0%,0%,19,800.0,17%,30,000.0,15%,0%,3,000.0,3%,0%,0%,5,600.0,5%,11,582.8,6%,0%,113,496.0,百分比,194,444.7,百分比,0.0,百分比,18,000.0,71%,96,803.0,79%,0%,4,693.0,19%,3,781.0,3%,0%,600.0,2%,0%,0%,800.0,3%,1,196.6,1%,0%,1,200.0,5%,360.0,0%,0%,0.0,0%,20,522.9,17%,0%,25,293.0,100%,122,663.5,100%,0.0,0%,113,496.0,31%,317,108.1,35%,0.0,0.0,49,122.0,13%,79,859.0,9%,0.0,0%,64,374.0,79,859.0,0.0,17.6%,8.7%,0.0%,五星级平均,百分比,232,393.31,41%,90,141.44,16%,66,457.93,12%,4,197.25,1%,425.00,0%,24,795.05,4%,117,003.01,21%,31,028.75,5%,566,441.7,成本比,217,473.13,94%,60,921.81,68%,20,792.33,31%,1,089.67,26%,27,339.68,88%,327,616.62,58%,264,015.74,百分比,66,398.7,47%,7,353.3,5%,5,053.7,4%,14,184.1,10%,1,266.7,1%,5,325.0,4%,6,900.0,5%,3,371.2,2%,2,833.3,2%,1,233.3,1%,18,600.0,13%,1,826.7,1%,7,154.3,5%,141,500.2,百分比,67,601.0,94%,3,991.3,6%,600.0,1%,665.5,1%,586.7,1%,7,241.0,10%,72,254.5,100%,213,754.7,38%,50,261.0,9%,2,666.7,52,678.4,9.60%,服务站运营绩效分析,利润中心表,12,月利润中心表统计分析表,服,务站名,E,服务站,百分比,收入,类,机修保,养,收入,13,866.77,26%,钣金,收入,9,723.75,18%,喷漆,收入,14,585.63,27%,精品收入,5,637.12,10%,洗车美容,收入,0.00,0%,首保收入,4,840.00,9%,索,赔,收入,5,115.28,9%,其他收入,234.00,0%,营业收入合计,54,002.6,成本比,成本,类,保修保,养,成本,4,408.00,32%,钣金,成本,6,808.00,70%,喷漆,成本,1,248.00,9%,精品成本,3,980.00,24%,其他收入,成本,0.00,0%,营业成本合计,16,444.00,30%,营业毛利合计,37,558.55,百分比,固定,费,用,员工固定,薪,资,28,000.0,59%,员工伙食费,1,300.0,3%,职工福利,0.0,0%,员工保险费,0.0,0%,邮电费,0.0,0%,办公费,100.0,0%,水,电燃气费,3,500.0,7%,交通费,100.0,0%,交际费,4,000.0,8%,员工宿舍,租金,200.0,0%,服务站租金,10,000.0,21%,物业管理费,0.0,0%,设备,折,旧摊提,500.0,1%,固定,费,用合,计,47,700.0,百分比,变动费用,员工提成薪资,330.0,20%,差旅费,0.0,0%,广告费,300.0,18%,修缮费,0.0,0%,运费,50.0,3%,营业外支出,1,000.0,60%,变动费用合计,1,680.0,100%,营业费用合计,49,380.0,91%,营业净利,(11,821.5),-22%,总部管理费用,分,摊,税前纯益,(11,821.5),税前纯益率,-21.9%,F,服务站,百分比,G,服务站,百分比,H,服务站,百分比,148,841.00,70%,67720.55,52%,115,463.00,44%,7,070.00,3%,8572.00,7%,77,589.00,29%,4,440.00,2%,21740.00,17%,23,789.00,9%,0.00,0%,10630.00,8%,5,836.00,2%,0.00,0%,0.00,0%,1,745.00,1%,8,100.00,4%,8740.00,7%,11,850.00,4%,43,337.32,20%,3561.83,3%,27,319.00,10%,0.00,0%,8420.00,7%,0.00,0%,211,788.3,成本比,129384.38,成本比,263,591.0,成本比,128,097.95,86%,40908.14,60%,84,000.00,73%,3,800.00,54%,4286.00,50%,58,000.00,75%,2,460.00,55%,7609.00,35%,9,300.00,39%,0.00,#DIV/0!,5315.00,50%,2,750.00,47%,0.00,0%,4210.00,7%,0.00,0%,134,357.95,63%,62328.14,48%,154,050.00,58%,77,430.37,百分比,67056.24,百分比,109,541.00,百分比,18,000.0,48%,21400.00,55%,65,000.0,54%,1,450.0,4%,4800.00,12%,7,000.0,6%,1,500.0,4%,120.00,0%,0.0,0%,2,344.0,6%,540.00,1%,10,075.0,8%,0.0,0%,0.00,0%,1,000.0,1%,1,430.0,4%,508.25,1%,1,200.0,1%,510.0,1%,7105.54,18%,6,000.0,5%,300.0,1%,0.00,0%,3,500.0,3%,1,100.0,3%,0.00,0%,2,000.0,2%,600.0,2%,0.00,0%,0.0,0%,5,000.0,13%,0.00,0%,25,000.0,21%,240.0,1%,0.00,0%,0.0,0%,5,400.0,14%,4090.70,11%,0.0,0%,37,874.0,百分比,38564.49,百分比,120,775.0,百分比,1,760.0,85%,22293.00,94%,0.0,0%,0.0,0%,1400.00,6%,0.0,0%,0.0,0%,0.00,0%,300.0,17%,0.0,0%,0.00,0%,0.0,0%,320.0,15%,0.00,0%,0.0,0%,0.0,0%,0.00,0%,1,500.0,83%,2,080.0,100%,23693.00,100%,1,800.0,100%,39,954.0,19%,62257.49,48%,122,575.0,47%,37,476.4,18%,4798.75,4%,(13,034.0),-5%,29723.07,2,477.6,(24,924.3),(13,034.0),1.2%,-19.3%,-4.9%,三星级平均,百分比,86,472.83,53%,25,738.69,16%,16,138.66,10%,5,525.78,3%,436.25,0%,8,382.50,5%,19,833.36,12%,2,163.50,1%,164,691.6,成本比,64,353.52,74%,18,223.50,71%,5,154.25,32%,3,011.25,54%,1,052.50,1%,91,795.02,56%,72,896.54,百分比,33,100.0,54%,3,637.5,6%,405.0,1%,3,239.8,5%,250.0,0%,809.6,1%,4,278.9,7%,975.0,2%,1,775.0,3%,200.0,0%,10,000.0,16%,60.0,0%,2,497.7,4%,61,228.4,百分比,6,095.8,83%,350.0,5%,150.0,2%,0.0,0%,92.5,1%,625.0,9%,7,313.3,100%,68,541.6,42%,4,354.9,3%,7,430.8,(11,825.5),-11.2%,服务站运营绩效分析,利润中心表,较佳的利润中心结构,营业收入,营业成本,营业毛利,营业费用,营业净利,管理分摊,税前纯利,营业成本率,=,营业成本,/,营业收入,=,45% ,营业费用率,=,营业费用,/,营业收入,=,40% ,税前纯益率,=,税前纯益,/,营业收入,=,10%,（其中租金费用不超过,10%,、人事费用不超过,20%,）,（其中机修成本不超过,70%,、钣金成本不超过,65%,）,喷漆成本不超过,20%,管理分摊率,=,管理分摊,/,营业收入,=,5% ,服务站运营绩效分析,利润中心表,较佳的利润中心结构,月进站数,290,575,860,1145,1430,1715,2000,2290,2575,2860,客单价,350,350,350,350,350,350,350,350,350,350,营业收入,101,500,201,250,301,000,400,750,500,500,600,250,700,000,801,500,901,250,1,001,000,机修收入,71,050,140,875,210,700,280,525,350,350,420,175,490,000,561,050,630,875,700,700,钣喷收入,30,450,60,375,90,300,120,225,150,150,180,075,210,000,240,450,270,375,300,300,营业成本,45,472,90,160,134,848,179,536,224,224,268,912,313,600,359,072,403,760,448,448,机修成本,34,815,69,029,103,243,137,457,171,672,205,886,240,100,274,915,309,129,343,343,钣喷成本,10,658,21,131,31,605,42,079,52,553,63,026,73,500,84,158,94,631,105,105,营业毛利,56,028,111,090,166,152,221,214,276,276,331,338,386,400,442,428,497,490,552,552,营业费用,40,600,80,500,120,400,160,300,200,200,240,100,280,000,320,600,360,500,400,400,租金费用,10,150,20,125,30,100,40,075,50,050,60,025,70,000,80,150,90,125,100,100,人事费用,20,300,40,250,60,200,80,150,100,100,120,050,140,000,160,300,180,250,200,200,其他费用,10,150,20,125,30,100,40,075,50,050,60,025,70,000,80,150,90,125,100,100,营业净利,15,428,30,590,45,752,60,914,76,076,91,238,106,400,121,828,136,990,152,152,管理分摊,5,075,10,063,15,050,20,038,25,025,30,013,35,000,40,075,45,063,50,050,税前纯益,10,353,20,528,30,702,40,877,51,051,61,226,71,400,81,753,91,928,102,102,注,1.,营业额以每,10,万元,/,月做级距,并以税前纯益站营业额,10%,为目标设置模型。,注,2.,营业额中机修,/,钣喷以,7:3,为目标,备件,/,工时以,7:3,为目标,机修成本率以,70%,、钣喷成本率以,50%,为目标。,注,3.,营业费用以佔营业额,40%,为目标,其中租金不超过营业额,10%,、人事费用不超过营业额,20%,为目标。,注,4.,管理分摊视服务商管理制度而定,以不超过营业额,5%,为目标。,服务站运营绩效分析,绩效管理表,12,月绩效管理统计分析表,星级,五星级,三星级,名词解释,服务站名,A,服务站,B,服务站,C,服务站,D,服务站,五星级平均,E,服务站,F,服务站,G,服务站,H,服务站,三星级平均,客源,首保回厂率,48%,100%,96%,81.27%,56.00%,14.5%,38.67%,100.00%,52.29%,两个月内已做首保台数,/,应做首保台数,三包期回厂率,49%,12%,70%,43.72%,64.00%,1.9%,58.80%,93.00%,54.43%,半年内返厂维修台数,/,三包期内保有量,三包期外回厂率,41%,80%,车辆现都在三包期内,60.70%,52.00%,0.0%,36.75%,42.00%,32.69%,半年内返厂维修台数,/,三包期外保有量,营收,钣喷比,24%,20%,35%,33%,27.88%,45.00%,5.4%,16.80%,33.33%,25.14%,钣喷收入,/,总营业收入,工时比,33%,25%,21%,40%,29.98%,46.00%,14.5%,45.96%,26.00%,33.11%,工时收入,/,总营业收入,成本,备件毛利率,18%,30%,22%,27%,24.01%,30.00%,17.3%,32.00%,26.43%,备件毛利,/,备件总营业收入,耗材成本率,23%,50%,35%,36.18%,33.00%,35.00%,34.00%,耗材成本,/,油漆总营业收入,营业费用率,44%,25%,35%,34.41%,91.00%,18.9%,98.00%,69.29%,营业费用,/,总营业收入,税前纯益率,0%,10%,9%,6.25%,-21.90%,1.2%,-19.30%,-4.90%,-1