| In 2015,China surpassed the United States to become the world’s largest car market.As of 2015,the domestic passenger car market(excluding micro passenger)grew by 9.6%,and 20 million 195 thousand and 500 new cars were sold.From 2015 China Automobile Circulation Association shows 100 list can be seen even though there have been 37 dealers group revenue of more than ten billion yuan,while the overall revenue maintained the momentum of steady rise,but careful reading can be found in the car dealer group’s profitability declined year by year has become an indisputable fact.Gross margin fell 1.66%,net profit fell 0.3%.In addition,the auto dealer group’s return on investment has been decreasing year by year,from 13.1%in 2014 to 7.7%today,a decrease of 5.4%.The gross profit contribution of automotive aftermarket repair reached 55.86%.Therefore,the auto dealer group can only take advantage of the better after-sales service and occupy more after-sale market,so that it can take the advantage in the increasingly competitive domestic market.Based on the analysis of inventory cost of automobile dealer group,it is found that most car dealer groups are faced with the problem of excessive storage cost and non-standard classification of parts in inventory cost management.And in the group,with the brand 4S store inventory also have differences,spare parts backlog,out of stock phenomenon occurs.There are the whole car sales industry parts inventory cost management problems,but also the group itself in inventory cost management problems.In order to make a contribution to the inventory cost management of auto dealer group in China,the author selects the listed automobile dealer group DF group whose income reaches ten billion yuan to do case study.The author through the analysis method of combination of theory and practice,according to domestic and foreign automobile dealers parts inventory cost management experience,put forward the use of fine ABC classification,and the introduction of ERP system,the method of cost management.Through the real-time monitoring of the ERP system,information sharing to achieve fine ABC classification classification management,so as to reduce the car dealer parts inventory management cost,improve the profitability of auto dealer group.Through the case analysis,the following conclusions are obtained in the use of inventory cost management methods,in the customer service level reached 95%,the average daily number of spare parts inventory is still to achieve a decline,decline in inventory cost can be 1-2%,while gross profit could rise 4 percentage points,parts inventory turnover days has also significantly improved.In summary,the fine classification of ABC and ERP system is proposed in this paper the combination can be used to control the car dealer group parts inventory cost,have certain reference significance and hope to be able to profit decline in domestic auto dealer group. |
