【作者】 王妍；

【导师】 金晓彤；

【作者基本信息】 吉林大学 ， 工商管理， 2011， 硕士

【摘要】 本文以一汽-大众现今的售后服务体系为背景,介绍了售后服务体系中一汽-大众的质量担保概况,重点剖析了质量担保费用的预提机制,为担保费合理预提做了建议,既能满足市场上保期内的车辆对于索赔的需求,又能符合一汽-大众当前的预算机制,不对利润产生影响。一汽-大众汽车有限公司目前生产和销售大众集团旗下两个品牌的产品,大众品牌和奥迪品牌,两个品牌的地产车型、进口车型几乎涵盖了所有级别的轿车产品。产品的质量担保对用户来讲就是索赔。质量担保的目的:一是使用户对产品满意;二是使用户对一汽-大众特许经销商的售后服务满意。质量担保制度是售后服务部门的有力工具,售后服务的质量担保正是要展示这种能力,在用户和一汽大众特许经销商之间建立一种紧密的联系并使之不断地得到巩固和完善。售后质量担保费用是一切和质量担保费用相关的所有费用的出处,按照对经销商支付的内容分类可以分为:首保、常规索赔、优惠索赔、行动召回及其他。按照担保费科目明细划分可以分为:预提、支付、收回和备件利润。担保费是费用的一种,抵减利润。一汽-大众汽车有限公司在产品实现销售的同时对担保费用进行预提,预提的费用进入负债,抵减当年利润。一汽-大众严格遵循德国大众康采恩标准,在每年的第三个季度开展下一个公司的五年滚动经营计划预算(Business Plan,简称PR.),在每年三、四季度交替的时候开始下一年的预算编制工作。预算的基础是假设条件,基于假设条件然后对第二年或者未来五年的公司各种资源做一个规划。众多的假设条件中,担保费只是其中的一个因素。目前的担保费的规划主要是参考历史数据,参考单车实际发生值考虑风险系数。现在的数据模型完全是建立在已经存在的历史真实数据的基础上的,与历史数据是可比较的。但是历史真实数据单车实际承担金额的统计方法目前存在争议。一汽-大众自己承担的金额,分担到单车上是需要有单车数量来参与计算的。目前计算单车承担金额时采用的数据是首保的数量,这是非常不合理的,并不反应真实单车承担金额状况。并且单车承担的金额中是包含一部分备件利润的,这部分备件利润干扰担保费的真实数据统计。担保费预提由首保、常规索赔、优惠索赔、行动召回四部分产生的费用构成,模型优化的目标就是使担保费预提金额与当年实际发生金额趋同,以保证实现利润最大化,售后风险最小化。以C6车型为例用以上模型计算2011年的担保费预提费用,然后用2011年1-8月份的值推出全年的预测值。用2011年的预算值以及用模型推出的结果与全年预测值进行比较,从表中计算可知模型计算结果优于以往预测方法。经过对比对模型计算出的数据的有效性进行了分析验证,可见模型计算出的结论对担保费预提的实际工作具有指导性意义,下一步工作就是把此模型应用于实际工作中。更多还原

【Abstract】 This dissertation studies the mechanism of quality warranty provision in the after-sale service system of FAW-VW, and it targets at a reasonable provision solution that both meets the claim request for vehicles within warranty period and contributes to the profits binding to current budget system of FAW-VW.FAW-VW manufactures and sells products of two brands, Volkawagen and Audi, from Volkswagen Group. The domestic and imported vehicles of these two brands cover all the classes of passenger cars. Product quality warrant, in the angle of customers, stands for claim, the purpose of which is to ensure satisfaction for both the products and the after-sale services from the authorized dealers. The quality warrant system is a powerful support for the after-sale departments to improve the relationship with customers.After-sale warranty cost is composed of First Maintenance, Regular Warranty, Goodwill, Recalls and others according to the contents of payments to the dealers, and divided into Provision, Payment, Regression and Spare-parts Profit in the item details. Warranty cost is one of the expenses for a company, and it offsets the overall profit. FAW-VW makes provision for warranty cost along with products sale, and the provision is considered as liability and offsets the yearly profit.Strictly binding to Volkswagen Konzern norms, FAW-VW develops the next five-year rolling business plan in the third quarter of each year, and starts the next annual budget in between the 3rd and 4th quarter. The planning of all kinds of resources for the next or the coming five years is based on a series of premises, among which warranty cost is a contributing factor. The current warranty cost planning is mainly based on historical data, focusing on the value per car and introducing risk coefficient.However, the statistical method of historical value per car is controversial. The current car number in calculation is that of First Maintenance, which is inappropriate and does not reveal the practical value per car. And the value per car covers also part of the spare-part profit, which interferes in the real statistics.The goal of the model optimization is to minimize the gap between the warranty provision and the practical payments to maximize the profit and reduce risks. Take Audi C6 in 2011as example, comparing the result from the calculating model in this dissertation and that from the traditional way, the advantage of this new model is well proved. The next move is to apply this prognosis model in the real budget arrangement.更多还原