重构利润池：建立客车企业经营增值模型（下）

Restructure of Profit-making: Building Added-value Operation Module for Bus and Coach Industry

本文上部分主要完成了2方面的研究。（1）分析价值链理论的经营活动，有针对性地对各种经营活动进行分析。寻找客车企业可能的利润增长点，重新构建客车企业的利润池结构，从源头上控制客车企业主要利润的来源，为根本改善客车企业的获利能力作出方向上的探索。（2）论证售后服务从成本中心向利润中心转变的可能性。并探讨了客车产业链目前流行的智能管理对于客车企业售后服务创造利润的可能贡献。本文下部分将着重研究客车企业经营增值模型即商品企划和品牌企划的工作重点，以及二者的融合问题。

The article discussed variety of activities and practices of building value-chain among the bus and coach industry, and looked into the key point of profit increasing for bus and coach manufacturers. And it also analyzed the possibility of changing from profit-oriented operation to cost-oriented one in after-sale service. In terms of currently popular intelligent management module among the industry, the article discussed the potential contribution that such module could help bus and coach manufacturers make sustainable profits through their after-sale service.