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出 处:《长安大学学报(自然科学版)》2013年第4期116-120,126,共6页Journal of Chang’an University(Natural Science Edition)
基 金:中央高校基本科研业务费专项资金项目(CHD2010JC137)
摘 要:针对客车企业的销售成本不断增加,销售利润逐渐下降的现状,采用四维分析法分析了客车企业产品的最佳组合和销售效率。四维分析法是在波士顿矩阵法和三维分析图法的基础上,充分考虑销售效率这一因素,提出以市场占有率、销售成长率、利润率和销售效率作为评价指标的最佳产品组合分析方法,该方法对波士顿矩阵法和三维分析图法存在的不足进行了有效改进。其中,销售效率的高低直接影响到客车企业的销售收入和利润,同时也是评价企业销售管理工作优劣的重要指标。运用销售分析、销售成本分析和资产回报率分析3种方法对销售效率进行全面分析,从而基于四维分析法对其产品组合状况进行适当的调整改善,实现企业的利润目标最大化。Considering the increasing cost of sale for the coach enterprises, a gradual decline in sale profit four-dimensional analysis method was used to analyze the best combination of enter-prise products and sale efficiency. Through fully considering the sale efficiency, four-dimensional analysis method on the basis of the traditional optimum product portfolio analysis method of Bos-ton matrix and three dimensional analysis chart method, which was built on market share, sale growth rate, profitability and sale efficiency, made effective improvements of two existing popu lar methods. Sale efficiency would directly affect the coach enterprises' sale revenues and profits, but also is an important indicator for the evaluation of enterprise sale management. This paper conducted a comprehensive analysis of sale efficiency, using sales analysis, sale cost analysis and asset return analysis to adjust and improve the product portfolio based on the four-dimensional a-nalysis so as to maximize the profit of coach enterprises. 5 tabs, 10 refs.
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