After-sales service gross profit A working hours gross profit working hours cost-working hours cost (Note 1) spare parts gross profit spare parts sales-spare parts cost (Note 2) outsourcing gross profit outsourcing operation sales-outsourcing operation cost franchise store operating expenses

B salary and salary expenses Pre-tax wages of all employees (excluding service direct personnel (Note 3) and sales direct personnel (Note 4)), Semi-fixed expenses such as employee benefits, advertising fees, telephone fees, employee training fees, office supplies fees and other fixed expenses, maintenance and repair of facilities, depreciation of houses, home insurance, etc. (Note 1): the cost of working hours is the basic salary+bonus of the direct personnel in the service department.

(Note 2): The cost of spare parts is the purchase cost of spare parts.

(Note 3): Who is directly involved in the service? Please refer to the following table for the definition of indirect personnel. Direct personnel indirect personnel l Customer service representative (SA)

l Workshop supervisor/team leader

l Senior technician

l Maintenance technician

l Responsible for car washing? Cleaning personnel Manager L (who is not directly involved in the repair business)

l Cashier (Note 4): The direct sales personnel include: sales supervisor, sales consultant and licensing clerk (if someone is in charge, the salary is related to the sales performance)

nThe service absorption rate of franchised stores =A ÷ B ×111%

Use the above indicators to measure the contribution of after-sales service to franchised stores.