國產小客車銷售業售後服務面關鍵績效指標之分析

Abstract

國產小客車銷售業屬於服務性質產業，其在汽車相關產業中所扮演的角色越來越重要。而良好的售後服務，可以提升車輛銷售，亦能帶給汽車公司大量穩定的收益來源。 由於售後服務部門的績效指標，可作為評估汽車銷售業營運好壞之依據，故本研究採平衡計分卡理論之財務、顧客、內部流程、學習與成長四個構面分類模式，探討售後服務部門之績效指標。此外，本研究透過專家問卷方式，篩選出各構面的關鍵績效指標之後，輔以文獻回顧與深度訪談，建立各關鍵績效指標間之因果關係，再透過路徑分析方法，進行驗證。本研究係以台灣地區某一國產車廠其所屬之銷售業為實例研究對象。 研究結果發現，學習與成長構面的「技術認證合格率」對於顧客構面的「顧客滿意度成績」及內部流程構面下的「生產力達成率」有顯著的影響，而「顧客滿意度成績」亦會直接影響同一構面下之「自販車回廠率」，另，內部流程構面的「應收帳款回收率」和「費用率」則會分別影響財務構面的「營收達成率」及「稅前淨利率」，售後服務部門應自「技術認證合格率」、「應收帳款回收率」及「費用率」這三個績效動因著手，透過該關鍵績效指標影響目標之路徑，進行績效改善，以落實組織策略。

The Domestic Automobile Selling Business is a service industry, which plays a more role in the automobile-related industry. A good after-service could not merely strengthen the brand value but also bring a large number of a steady sales income to the automobile manufacturers. Since the performance indicators of after-service could be used to evaluate the performance of an automobile selling business, this study adopts four perspectives of Finance, Customer, Internal Process Flow and Learning and Growth in Balance Score Card theory to generate indicators to the after-service department. Then, the key performance indicators (KPI) in each perspective are examined and screened out through interviews with domain expert. To establish the causal effect among each KPI, in-deepth interviews with other domain experts are employed and Path Analysis Method is used to verify the causal effects among KPI. Finally, a case study on automobile selling business of Taiwan automobile manufacturers is conducted. It is found that the “technical certification ratio” in Learning and Growth perspectives, “customer satisfaction rate” in Internal Customer perspectives, and “productive rate” in Internal Process Flow perspectives are significant indicators meanwhile. Besides, “customer satisfaction rate” also significantly affects “returning rate of after-service for self-sold car” in same perspectives. Moreover, “returning rate of accounts receivable” and “expense ratio” in Internal Process Flow perspectives affect indifferently the “revenue achievable rate” and “pre-tax margin ratio” in Finance perspectives. Conclusively, the after-service department should focus on the three KPI -“technical certification rate”, “returning rate of accounts receivable” and “expense rate” to improve its performance and implement organizational strategies.