农业装备服务利润链管理研究

A Study on Agricultural Equipment Service Profit Chain Management

完善产业服务链既能为客户提供较多服务选择,更能增加企业盈利。企业要获得利润,必须对利润的来源加以追问,对服务利润来源的探究是产品服务化理论研究的关键环节。服务利润是一个链条式的过程,是包括将员工行为、顾客态度和企业业绩联系在一起的逻辑框架。一个优秀的农业装备企业要构建完整科学的服务利润链,并制定服务管理成本的控制对策。服务成本控制与成本分配是服务成本管理的主要内容,树立企业服务过程成本管理的系统观念、在服务过程成本管理中引入战略成本管理思想、引进市场机制采用市场倒挂的办法制定内部服务成本价格、增强成本观念,是服务过程成本控制管理的主要对策。

Improving the industrial service chain not only provides customers with more choices of services but also helps increase corporate profits. To make a profit, enterprises must ask further questions on the source of profits, the study of which is the key link of theoretical research of products and services. The service profit is a chain process, including employee behavior, customer attitudes and business performance linked into the logical framework. An ex- cellent agricultural equipment enterprise needs to build a complete and scientific service profit chain, and lay down service management cost control measures. The service cost control and cost allocation are the main content of the service cost management, while establishing the systematic concept of service process cost management,introducing strategic cost management in the service process cost management,bringing in market mechanism and establishing internal services cost price and enhancing the concept of cost by market upside down approach are the leading coun- termeasures to service process cost control management.