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随着中国经济的快速发展,中国已逐渐变为全球最大的汽车市场,汽车4S店作为一种集汽车销售、配件销售和相关售后服务为一体的销售渠道载体,在汽车制造厂家的控制下,具有统一形象、统一标志,处于汽车行业价值链的下游,为中国汽车工业的发展贡献了很大的力量。其上游供应商是汽车厂家,比较单一,下游客户呈现多样化,具有一定的地域性,而且其销售容易受到地方政策影响,比如汽车限牌、汽车油耗标准的影响。本文通过对XX汽车集团旗下4S店的财务管理案例进行分析,分析了其在资金管理、存货管理、预算管理和盈利能力管理的具体措施,希望这样的案例分析能给我国的汽车4S店财务管理标准化提供一些参考。
With the rapid development of China’s economy, China has gradually become the largest automobile market in the world. As a carrier of sales channel integrating automobile sales, parts sales and related after-sales service, automobile 4S shop, under the control of automobile manufacturers, With a unified image and unified logo, it is at the lower reaches of the automobile industry value chain and has contributed a great deal to the development of China’s automobile industry. Its upstream suppliers are automobile manufacturers, relatively single, diversified downstream customers, with a certain geographical, and its sales are vulnerable to local policies, such as car limit, the impact of fuel consumption standards. This article analyzes the financial management cases of 4S shop of XX Auto Group, analyzes its concrete measures of fund management, inventory management, budget management and profitability management. I hope this case analysis can give our country’s automobile 4S shop financial management Standardization to provide some reference.