摘要
收益管理研究对公司发展的重要性和战略意义越来越显著，绝大多数公司高级管理者已经意识到了收益管理对于企业生存和发展的重要性。“收益控制”对于公司来讲早已不是财务部门的专项工作，而是上升到整个公司的战略与运营层面。从公司战略层面对收益管理进行研究和定位已经是世界上主流汽车企业共同开展的课题。任何一家企业如果想要长久健康的发展，必须要有持续收益能力。2019年至2021年一汽解放汽车有限公司的销量目标从34.6万辆提升至38.4万辆，利润目标从32亿元提升至40亿元。在市场竞争形势越来越激烈的情况下，销量目标和利润目标逐年增加，这对一汽解放汽车有限公司各组织的能力构成严峻挑战。为了完成一汽解放汽车有限公司未来三年的收益目标，制定出一套科学合理的收益管理方法和措施是十分必要的。
其次，通过对收益管理相关理论知识和方法的研究，结合各类问题产生的原因，制定收益管理问题的解决措施，全面提升一汽解放汽车有限公司收益管理体系能力。针对终端销售价格获取渠道薄弱的问题，
通过建立终端销售价格监控机制时时获取终端销售价格信息，并对各个维度获取的信息互相验证，提升数据的可靠性。针对价格信息的汇总和分析能力较弱的问题，通过建立需求敏感度分析，对终端价格监控体系收集的价格信息进行分析，使价格调整和销量变化更加准确。
第三，针对全生命周期成本管理水平较弱的问题，通过建立收益可行性分析机制，对产品策划阶段所要开展的各类工作进行明确并提出相应的方法，通过确定目标销售价格，确定目标销售价格，开展整车以及各功能模块的成本估
算，确定重点车型的目标利润和目标成本等过程，提升产品全生命周期成本管理水平。针对成本控制不够精细化的问题，建立价值工程体系，对产品的功能和成本进行分析，使产品能够实现其基本功能，并且使产品的全生命周期成本降到最低，从而提高产品价值。
第四，针对尚未建立专门的价格决策机构的问题，通过建立价格三级决策机制，提升整车价格决策的效果和效率。针对新产品开发过程中缺乏控制节点及收益评价标准，建立“收益门”管理体系，使产品开发过程中各项控制指标的评审有理可依，提升了成本管理的精确度。
本文的研究分析成果能够对一汽解放汽车有限公司整体战略目标的实现起到一定的支撑作用，通过科学的收益管理能使公司收益达到最大化，支撑一汽解放汽车有限公司实现企业价值和达到更好的发展。
关键词：
收益管理，价格管理，成本管理，运营管理
Abstract
Research on Revenue Management of FAW Jiefang
Automobile Co., Ltd.
The importance and strategic significance of revenue management research to the company's development is becoming more and more significant. Most senior managers of the company have realized the importance of revenue management for the survival and development of the company. “Revenue control” is not a special task for the company, but rather a strategic and operational level for the entire company. Research and positioning of revenue management from the company's strategic level has been the subject of common development among mainstream auto companies in the world. Any company that wants long-term healthy development must have a sustainable profitability. From 2019 to 2021, the sales target of FAW Jiefang Automobile Co., Ltd. increased from 346,000 to 384,000, and the profit target increased from 3.2 billion yuan to 4 billion yuan. In the incre
asingly fierce market competition situation, sales targets and profit targets have increased year by year, which poses a serious challenge to the capabilities of FAW Jiefang Automobile Co., Ltd. organizations. In order to complete the revenue target of FAW Jiefang Automobile Co., Ltd. in the next three years, it is necessary to formulate a set of scientific and reasonable income management methods and measures.
This paper first describes the general situation of income management of FAW Jiefang Automobile Co., Ltd., sorts out the status quo of revenue management, points out the problems of income management, and the causes of problems from the perspectives of price management, cost management, system and process. Conduct an in-depth analysis. Next, through the research on the theoretical knowledge and methods related to revenue management, combined with the causes of various解放汽车
problems, the solution measures for the income management problem are formulated, and the ability of the income management system of FAW Jiefang Automobile Co., Ltd. is comprehensively improved. Aiming at the problem that the terminal sales price acquisition channel is weak, the terminal sales price monitoring mechanism is established to obtain the terminal sales price information from time to time, and the information acquired in each dimension is mutually verified to i
mprove the reliability of the data. For the problem of weaker summary and analysis of price information, the price information collected by the terminal price monitoring system is analyzed by establishing demand sensitivity analysis, which makes price adjustment and sales volume change more accurate. Aiming at the problem of weak life management level in the whole life cycle, through establishing the profit feasibility analysis mechanism, the various types of work to be carried out in the product planning stage are clarified and corresponding methods are proposed. By determining the target sales price and determining the target sales price, The cost estimate of the whole vehicle and each functional module determines the target profit and target cost of the key models, and improves the product life cycle cost management level. In view of the problem that the cost control is not refined, a value engineering system is established to analyze the function and cost of the product, so that the product can realize its basic functions and minimize the whole life cycle cost of the product, thereby increasing the product value. In view of the problem of not yet establishing a special price decision-making body, the effect and efficiency of vehicle pricing decisions are enhanced by establishing a three-level price decision-making mechanism. In view of the lack of control nodes and revenue evaluation standards in the new product development process, the “revenue door” management system was established to make the evaluation of various control indicators in the product development process reasonable and improve the accuracy of cost management.
The research and analysis results of this paper can play a certain supporting role
in the realization of the overall strategic goal of FAW Jiefang Automobile Co., Ltd., and maximize the company's revenue through scientific revenue management, and support FAW Jiefang Automobile Co., Ltd. to achieve enterprise value and achieve better development.
Key words:
Revenue management, Rrice management，Cost management，Operation management
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