关于汽车销售4S店财务核算与管理分析

伴随当前汽车市场的不断成熟,客户在对汽车的消费过程中产生越来越高的要求,同时也越来越严格。在经济飞速发展的今天,汽车已经成为人们生活中的必需品,同时汽车在品牌方面的归口管理需求也迫切需要汽车4S店的产生。因此,汽车4S店是一种必然的发展趋势。本文将重点对汽车销售4S店的财务核算和管理进行分析,从而为汽车4S店的高效运营提供决策参考。     

浅谈中国汽车4S店经营模式的改进

文章主要对汽车4S店的经营模式进行分析,根据大环境的变化,提出相应的建议,希望能对汽车4S店有一定的启迪作用,进而使汽车4S店的经营模式与时俱进.     

寻求汽车4S店新的盈利增长空间

本文通过对我国汽车4S 店目前的经营现状进行分析,指出4S 店面临生存危机;在这种行业背景下,提出了寻求4S 店新的盈利增长空间即汽车后市场.本文详细介绍了汽车后市场的业务范围及被喻为“黄金产业”的特点;结合数据详细分析了汽车4S 店盈利模式现状及转型趋势;重点论述了影响我国后市场发展的相关因素;最后分析了4S 店在后市场发展中的优劣势.     

浅析汽车4S店基于核心流程构建组织结构

在汽车4S店的经营模式中,大多数公司基本上构建了以销售、服务、市场及客服为主要业务职能部门的职能型组织结构,该结构在运营过程中容易产生部门沟通协调不顺畅的问题和公司决策响应慢的问题。文章借鉴了横向型的组织结构模式,提炼出4S店的核心流程,并探讨以核心流程构建起4s店的运营组织结构,并对各职能部门的职责与业务流程进行分析及运营评估。     

浅析汽车4S店基于核心流程构建组织结构

在汽车4S店的经营模式中,大多数公司基本上构建了以销售、服务、市场及客服为主要业务职能部门的职能型组织结构,该结构在运营过程中容易产生部门沟通协调不顺畅的问题和公司决策响应慢的问题。文章借鉴了横向型的组织结构模式,提炼出4S店的核心流程,并探讨以核心流程构建起4s店的运营组织结构,并对各职能部门的职责与业务流程进行分析及运营评估。     

浅析中国汽车4S店人力资源管理存在的问题与对策

本文在调查了解我国汽车4S店人力资源管理现状过程中,发现我国汽车4S店人力资源管理存在人力资源管理理念和水平低、优秀服务人员和管理人才缺乏、激励机制单一和对员工满意度重视不够等问题,通过分析提出了一些改进措施,希望对我国汽车4S店人力资源管理的发展起到推动作用。     

浅析中国汽车店人力资源管理存在的问题与对策

本文在调查了解我国汽车4S店人力资源管理现状过程中,发现我国汽车4S店人力资源管理存在人力资源管理理念和水平低、优秀服务人员和管理人才缺乏、激励机制单一和对员工满意度重视不够等问题,通过分析提出了一些改进措施,希望对我国汽车4S店人力资源管理的发展起到推动作用。     

论汽车4S店财务会计核算体系的规范建立

新时期,我国市场经济飞速发展,人们的生活水平得到了极大的提升,汽车也由以往的奢侈品变为大众消费品,汽车4S店面临着更激烈的市场竞争,企业想要在市场中占有一席之地,做好财务会计核算管理工作、建立比较规范的会计核算体系非常重要。本研究在对汽车4S店财务的特点进行了详细分析的基础上,探索了4S店会计财务核算过程中存在的主要不足之处,并针对这些不足探究了完善4S店会计核算体系规范建立的相关策略。     

汽车4S店售后服务管理探讨

汽车4S店作为汽车主机厂的服务前沿,在汽车销售服务市场中扮演着重要的角色,同时也面临激烈的竞争和前所未有的挑战。本文对目前4S店的管理方式和现状进行了分析,并对如何做好品牌汽车售后服务做了粗浅的探讨。     

新形势下汽车4S店财务管理中存在的问题及对策探究

随着我国"一带一路"经济建设的不断发展,国内外汽车市场已走向透明化,汽车4S店面临着更加激烈的竞争市场和挑战。若想在这种竞争环境中生存并占有重要市场份额,必然要求汽车4S店财务管理与监督机制处于一个完善、高效的运行状态,才能进一步改革创新,不断发展。文章分析了汽车4S店在财务管理当中存在的问题,并提出相关的意见,希望能够提升汽车4S店的财务管理工作,以便更好的发展和扩大市场规模。     

Scheduling of re-entrant flow shops

We propose and develop a scheduling system for a very special type of flow shop. This flow shop processes a variety of jobs that are identical from a processing point of view. All jobs have the same routing over the facilities of the shop and require the same amount of processing time at each facility. Individual jobs, though, may differ since they may have different tasks performed upon them at a particular facility. Examples of such shops are flexible machining systems and integrated circuit fabrication processes. In a flexible machining system, all jobs may have the same routing over the facilities, but the actual tasks performed may differ; for instance, a drilling operation may vary in the placement or size of the holes. Similarly, for integrated circuit manufacturing, although all jobs may follow the same routing, the jobs will be differentiated at the photolithographic operations. The photolitho-graphic process establishes patterns upon the silicon wafers where the patterns differ according to the mask that is used.The flow shop that we consider has another important feature, namely the job routing is such that a job may return one or more times to any facility. We say that when a job returns to a facility it reenters the flow at that facility, and consequently we call the shop a re-entrant flow shop. In integrated circuit manufacturing, a particular integrated circuit will return several times to the photolithographic process in order to place several layers of patterns on the wafer. Similarly, in a flexible machining system, a job may have to return to a particular station several times for additional metal-cutting operations.These re-entrant flow shops are usually operated and scheduled as general job shops, ignoring the inherent structure of the shop flow. Viewing such shops as job shops means using myopic scheduling rules to sequence jobs at each facility and usually requires large queues of work-in-process inventory in order to maintain high facility utilization, but at the expense of long throughput times.In this paper we develop a cyclic scheduling method that takes advantage of the flow character of the process. The cycle period is the inverse of the desired production rate (jobs per day). The cyclic schedule is predicated upon the requirement that during each cycle the shop should perform all of the tasks required to complete a job, although possibly on different jobs. In other words, during a cycle period we require each facility to do each task assigned to it exactly once. With this requirement, a cyclic schedule is just the sequencing and timing on each facility of all of the tasks that that facility must perform during each cycle period. This cyclic schedule is to be repeated by each facility each cycle period. The determination of the best cyclic schedule is a very difficult combinatorial optimization problem that we cannot solve optimally for actual operations. Rather, we present a computerized heuristic procedure that seems very effective at producing good schedules. We have found that the throughput time of these schedules is much less than that achievable with myopic sequencing rules as used in a job shop. We are attempting to implement the scheduling system at an integrated circuit fabrication facility.     

新形势下汽车4S店财务管理的重点

汽车4S店是一种集销售、售后、零配件及信息反馈为一体的汽车销售模式,是当前各大汽车生产厂家占领市场与促进销售的重要手段。对于汽车4S店而言,财务管理是企业管理中的重要内容,是保证企业发展的重要管理手段。本文通过简单分析加强汽车4S店财务管理的重要性,并对其财务管理的重点进行探讨。     

The use of workload information to control job lateness in controlled and uncontrolled release production systems

The performance of a workload dependent scheduling and due date assignment rule is investigated. The rule uses time-phased workload information and time-phased capacity information. Performance comparisons are made with a rule that uses only time-aggregated workload information. The performance for two methods of releasing jobs to the shop is investigated: an uncontrolled method where the jobs are released at random, and a controlled method where jobs are released to maintain a specific workload norm. Computer simulation is used as the research tool. The mean and standard deviation of lateness are used as performance measures.The results indicate that the use of time-phased workload information may decrease the variance of the lateness, as compared with the use of time-aggregated workload information only. However, the magnitude of the effect depends on the type of sequencing rule used. Furthermore, if time-phased information is used, control of the mean lateness requires that the amount of capacity available for loading used in the loading procedure differs from the amount of capacity actually available for production. It is shown that by selecting adequate parameter values, both a constant mean lateness and a small variance of lateness can be obtained with this type of assignment rule.These results are valid for both types of release situations. So even in the case where the workload of the shop is under strict control, and the mean operation flow time does not, therefore, vary, the use of time-phased workload information can decrease the variance of the lateness.     

国内汽车4S店系统培训需求研究

随着人们收入水平的提高、消费结构的变化以及汽车工业的高速发展,国内汽车4S店的发展速度越来越快,文章对国内汽车4S店系统培训的发展现状及存在的问题进行了剖析,并对4S店的发展方向作了进一步探讨。     

提高汽车4S店售后服务管理的措施

汽车4S店售后服务是汽车企业获得经济来源的主要渠道之一,提高汽车4S店售后服务管理是汽车企业发展建设过程中必须关注的重点内容。笔者结合多年工作经验,从存在的问题着手,对相关解决措施做了简单介绍。     

Use of the net present value criterion in a random job shop where early shipments are forbidden

Both practitioners and researchers in the field of Operations Management have suggested that shop scheduling should be an integral component in both the strategic and tactical plans for an organization's assets. This paper examines the use of an accepted measure of return on assets, net present value (NPV), in a simulated shop scheduling environment where early shipment of jobs before their due dates is forbidden. In addition, early shipment of raw materials to the shop is also forbidden. This shop environment is consistent with the prevalent practice in industry of accepting orders only on a just-in-time basis to reduce purchased parts inventories. The NPV measure provides a means of balancing a variety of performance criteria that have been treated as separate objectives previously, including work-in-process inventory, finished goods inventory, mean flow time and mean tardiness, while also providing a means of measuring monetarily the value of various shop scheduling approaches.The NPV performance of priority scheduling rules and order release policies is measured in this research through the simulation of a random job shop under a variety of environmental conditions. It is found in a comparison of priority rules that use time-based information with those that use job value information that the Critical Ratio rule provides higher average performance than the three other rules used in the study. However, in some situations that are consistent with JIT practice, value-based priority rules also perform well. The use of a mechanism for delaying the release of jobs to each work center in the shop provided higher average NPV when shop utilization was set at a low level of 80%, while immediate release of work upon its arrival to the shop provided superior performance at a higher shop utilization level of 94%. While JIT materials delivery and costing yields higher NPV, it did not alter the relative ranking of priority rule/release policy combinations. In addition, it was found that environmental factors, including average job length, average number of tasks per job and level of tardiness penalty, resulted in greater variations in NPV performance than the institution of a JIT raw materials delivery policy.     

A note on workload-dependent due date assignment rules

For many production systems, delivery performance relative to promised job due dates is a critical evaluation criterion. Delivery performance is affected by the way in which work is dispatched on the shop floor, and also by the way the job due dates are assigned to begin with. This pape shows how information regarding congestion levels on the shop floor can be used to assign due dates to arriving jobs in such a way that the mean tardiness of jobs is decreased without increasing the average length of the promised delivery lead times.Baker and Bertrand suggested a modification of the Total Work (TWK) rule for assigning job due dates which adjusts the job flow allowance according to the level of congestion in the shop. Their method gives longer flow allowances to jobs which arrive when the system is congested. Although their modified TWK rule results in lower mean tardiness in many settings, it also generally results in a higher proportion of jobs tardy.This paper presents an alternative modification of the TWK rule which, in most cases, provides mean tardiness as low as or lower than Baker and Bertrand's rule and also results in a lower proportion of jobs tardy. The alternative rule suggested here still results in higher proportion of tardy jobs than the non-workload adjusted rule in most settings, but suggestions are made for how this problem might be addressed.     

基于eM-Plant的柔性生产调度仿真研究

车间生产调度是流水制造企业运行管理的核心,针对流水车间工件多样化、多机调度平行化的作业特点,在分析系统逻辑流程和运行机理的基础上,用em-plant软件建立仿真模型,通过SimTalk语言程序触发仿真事件和监控仿真状态。分析工件加工时间、到达率及加工工序对调度结果的影响,以零件平均等待时间、资源利用率和置信度为系统评价指标。仿真结果表明,在确定加工工序和加工时间条件下,生产调度方案是合理的。     

Priority dispatching with operation due dates in a job shop

This paper investigates the effects on job shop performance of setting and attempting to enforce operation due dates for jobs. It does so by comparing via simulation the performance of priority dispatching rules when employed to enforce operation due dates versus job due dates. The results indicate that operation due dates improve every conventional measure of job shop performance.