麦肯锡 PPT图表案例集锦.ppt

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Unit of measure,*,资料来源:,*,内部资料，注意保密,非机密,二,O,一,O,年六月,麦肯锡,PPT,图表案例集锦,整理：,ExcelPro,的图表博客,免责声明,本文件根据网络上流传的,mkx,公司咨询报告整理，集合了部分与图表分析相关的页面。,本文件为防止侵害企业机密，凡涉及企业名称、机密或数据的，均已隐去企业名称。,本文件仅供个人学习研究之用，不得用于任何商业用途，请于下载后,24,小时内删除！,你可以从中了解和学习：,何谓专业有效的分析图表,这些图表可能的制作方法,如何在,PPT,中排版和布局图表,以及一些数据分析的思路和方法,1,麦肯锡制作的图表都遵循标准的格式,1993,6,10,9*,14,16,零售商,批发商,1994,1995,1996,1997,对甲产品的需求在过去5年已经增长了2倍多,甲产品的市场需求,百万元,初步,*,1995,年2月在甲产品包装容器中发现有毒物质,资料来源:甲公司；调研公司,信息标题,陈述对所列数据的理解,脚注,对图表中的某一元素进行评述,图表标题,介绍图表的主题,资料来源,(,Source),赋于数据可信度，使我们可以用来作为参考,标签,(,Sticker),对图表内容进行评述(随选项,),图例,(,Legend),阴影部份进行说明(随选项),2,中国数据市场发展估计会很迅速，但是价格调整对市场大小的影响还很难预测,*包括,VPN、,服务器托管等增值业务,资料来源：,MSDW,分析报告,亿元,119,166,231,625,1999,2000,2001,2005,数据增值服务*,出租电路,62%,62,61,60,38,38,39,40,但是最新价格调整政策对市场影响会如何？,30%,32%,29%,年复合增长率,2000-2005,3,产品优化型行为态度分析,态度上是表现出积极高价值消费人群的特征,产品使用比较集中在以下种类,明确的高价值群体,比一般人更多地知道电信产品,我愿意多付些钱来购买更好的产品质量,知道了,IP,服务就马上用了,总话费,市话费,上网,直拨长途,平均水平,最高水平,产品优化型,总体,平均每人知道的产品数量,优化产品型,（,RMB）,（百分比）,拨号上网,ISDN,来电显示,呼叫转移,（百分比）,4,依据对五大“关键因素”的不同偏好，消费者可分为五个细分市场,业务种类品质,网络质量,整体沟通水平,总体100%,帐单/费率满意度,优化产品型,服务至上型,超额消费型,基本保障型,重在产品，包括实用性、选择性和质量表现,重在产品获取最大化和电信的有效沟通,需求要点,重在服务，包括申办和维护等,重在基本需求的满足和保障,需要产品切合使用，同时有效推广说服,26%,19%,15%,10%,30%,跟随型,售中售后服务,5,对,XX,电信最具吸引力的细分市场是优化产品型和服务至上型,优化产品型,服务优生型,超额消费型,跟随型,基本保障型,26,19,15,10,30,3,2,1.5,1,3,人口比例,（%）,评分,156,138,189,139,113,3,2,1,3,1,总月费,（,RMB）,评分,2,3,2,2,1,购买产,品量,总评分,3,2,2,1,1,评分,评分,价值,营销可,行性,评分,4.7,5.9,4.6,5.0,3.9,6,目前，商业用户是长话市场主体，但住宅用户将有显著增长,电话线分布，1998,100%=1.05亿条,住宅用户,商业用户,国内长途,百分比,530,1998,2005,亿分钟,100%=,住宅用户,商业用户,国际长途,百分比,18,亿分钟,住宅用户,商业用户,1998,2005,3,100,110,资料来源：,EIU Pyramid Research；,麦肯锡市场调查与分析,7,MESSAGING,INFORMATION AND ENTERTAINMENT WILL BE KEY OFFERINGS FOR MOBILE PROFESSIONALS AND MODERN YOUTH IN THE NEAR TERM,%of people,interested,Mobile,professionals,N,370,Messaging/email,Information(stock,quotes,news,weather,restaurants,),M-shopping,M-stock,trading,M,-advertising,Entertainment(ring tone&,screen,download),Source:Survey research;Team analysis,Modern,youth,N,500,17.1,19.8,21.0,22.1,61.2,90.0,19.5,35.1,23.7,25.7,68.7,86.3,8,4.1,xx,集团目前薪酬水平低于市场标准,对广电的启示,需增强广电薪酬竞争力,将薪酬增长的重点放在高层管理人员上,市场行情,(外资企业的中国员工),广电集团目前薪酬,薪酬总额*,人民币/年,级,1,2,3,4,5,职位等级,在较低层级，广电的薪酬水平同市场接近,*不包括股票期权,资料来源：麦肯锡分析,而在较高层级，广电则同市场有明显差距,9,建议,SEPG,采取以下平均总薪酬曲线,人民币/年,改进后的,SEPG,薪酬(包含期权),1,2,3,4,5,改进后的,SEPG,薪酬(不含期权),SEPG,目前薪酬总额,职位等级,市场行情,在等级2和3,，,SEPG,不太可能遇到外资公司对人才的竞争，这也反映在薪酬水平上,如果,SEPG,在吸引这些人才时遇到困难，其薪酬水平可能要相应调整,最难吸引的人才(如等级4和5)应享受等于或高于市场的薪酬水平,10,中国长途电信市场将保持增长趋势,中国国内长途通话时间*,亿分钟,*已考虑资费的下调，包括,VOIP,和普通电路交换长途,资料来源：,Merill,Lynch,分析报告,中国国际长途国内主叫通话时间*,亿分钟,1999,2000,2001,2005,20%,年复合增长率,2000-2005,17%,年复合增长率,2000-2005,1999,2000,2001,2005,联通业务发展的前景乐观,11,xx,联通的数据固定业务起步较晚，而且发展相对较慢,投入运行日期,*主营业务收入，不包括,GSM,入网费,资料来源：,xx,联通财务处,VOIP,1999,年8月,业务收入 2000年10月,(万元),占,xx,联通通信业务收入比例*,(%),长途(193),2000,年7月,数据专线,2000,年8月,IDC,2000,年10月,N.A.,xx,联通的数据固定业务单元规模还有限,运营维护：27人,销售营销：19人,12,*,05 forecast use low case,net subs after inactive and multi-,sim,-card reduction,*,Major European countries include:UK,France,Italy,Germany,Netherlands,Spain,Sweden,Source:,JP Morgan;WEFA-WMM;MII;McKinsey analysis,Japan,CHINA IS THE WORLDS LARGEST MARKET IN TERMS OF SUBSCRIBERS,HAVING OVERTAKEN THE US IN 2001,US,Major European*countries,CAGR,=30%,CAGR,=14%,CAGR=7%,Number of mobile subscribers,Millions,CAGR,=13%,2000,2005,China low case*,China high case*,CAGR,=22%,13,然而，,xx,联通要完成明年的长途业务收入指标，任务比较艰巨,xx,数据市场的发展速度*,百万元人民币,*根据,xxGDP,/,全国,GDP,比例进行的测算,资料来源：麦肯锡小组分析,2000,E,2001,E,775,985,增加210,联通明年收入指标要增加4,300万元,xx,联通今年数据业务市场占有率仅为2.5%，明年要在新增业务市场占据20%的份额，总市场占有率达到6%，任务是相当艰巨的,14,中国数据业务市场发展迅速,亿元，人民币,资料来源：,MSDW Research,1999,2000,E,2001,E,2002,E,2003,E,2004,E,2005,E,CAGR=23%,15,-,-,+,税项,人民币亿元,固定资产和其它营业资产,人民币亿元,该集团的投资资本回报较低,1993,1994,1995,10%,5.0,6.6,投资资本回报,百分比,资料来源：年度报告；麦肯锡分析,23,23,35,税后营业净利润,人民币亿元,230,461,530,投资资本,人民币亿元,228,463,514,2,-2,16,2,6,8,25,29,43,101,138,185,76,109,142,利、税前利润,人民币亿元,营运资本,人民币亿元,销售收入,人民币亿元,经营成本,人民币亿元,举例说明,16,该集团实际上在破坏价值,经济利润,资料来源：年度报告；麦肯锡分析,人民币亿元,9.9,-12.0,-5.3,差幅,百分比,4.3,-2.6,-1.0,投资资本,人民币亿元,230,461,530,投资资本回报,百分比,10%,5.0,6.6,资本成本,百分比,5.7%,7.6,7.6,债务成本,百分比,4%,4,4,权重=85%,67%,67%,权重=15%,33%,33%,股权成本,百分比,15%,15,15,-,X,举例说明,17,经验表明，对于周期性强的行业来说，企业价值最大化来自于明智的工厂买卖和财务杠杆的使用,Source:McKinsey analysis,在产能紧张时自建厂,在整个周期中均匀地通过,自建厂扩大产能,在周期低谷，产能富裕时建厂,在周期低谷时通过买厂来,增加产能,利用财务杠杆来买厂,在合适的时机通过财务杠杆来买卖工厂,358.0,石化行业举例,投资回报率 百分比,18,说明,2001,2002,2003,2004,2005,年递增率,2001-2005,X,X,X,X,X,单位：百万美元,产品1,产品2,X%,X%,X%,X%,X%,X%,X%,X%,X%,X%,X%,X%,X%,100%=,X%,产品3,X%,X%,X%,X%,X%,市场及竞争态势 市场需求,市场规模预测,示意,19,替代品威胁性分析买家对替代品的接受程度,用户对各产品的接受程度指数*,市场调查结果，样本,N,替代品1,替代品2,替代品3,替代品,n,.,*15打分，1表示完全不接受，5表示完全接受,对各替代品优劣势的评价,替代品1,替代品2,替代品3,替代品,n,.,示意,20,所有者权益的预测方法举例,当年末的所有者权益=上年末所有者权益+当年留存收益+调整项,资料来源：财务模型,十亿元人民币,213.1,28.5,11.5,45.0,275.1,1999年末所有者权益,2000年净利润,2000年红利,所有者权益的注入,2000年末所有者权益,21,SEPG,集团管理层薪酬总额范围根据职位不同而不同,税前薪酬*,37,500,162,500,层级3,357,500,82,500,层级4,93,750,406,250,层级5,层级1,37,500,12,500,层级2,75,000,25,000,*不包括股票期权,资料来源：麦肯锡分析,初步建议,人民币,50,000,85,000,董事会成员,22,亿元人民币,2005年,xx,移动的无线语音业务占到整体收入及利润的近80%,100%=81.3,无线语音,收入,无线数据,固线,VOIP,固线数据,100%=59.4,无线语音,折旧息税前利润(,EBITDA),无线数据,固线,VOIP,固线数据,理性竞争,23,亿元人民币,xx,电信市场预测,无线语音,无线数据,固线,VOIP,固线数据,2000,2002,2005,年递增率,6%,179%,53%,51%,理性竞争,24,亿元人民币,2000-2005年,xx,移动通信收入预测,年递增率,理性竞争,无线数据有关的语音(2.8),2005年 市场份额,固线,VOIP(4.6),无线数据(8.3),固线数据(4.5),无线语音*(61.2),164,156,173,132,3,%,%,74,26,72,12,73,()2005年相关业务收入,*,无线语音在2002年的收入减少是由于单向收费的实施,25,xx,移动2000-2005年折旧息税前利润率预测,理性竞争,无线语音,百分比,无线数据,固线,VOIP,固线数据,N/A,2000,2002,2005,26,xx,移动每年需投入约20亿人民币用于基础设施建设,亿元人民币,2000,2001,2002,2003,2004,激烈竞争,理性竞争,有限竞争,2005,27,亿元人民币,xx,移动2000-2005年年度资本投入预测,理性竞争,2000,无线语音,无线数据,固线,VOIP,固线数据,2001,2002,2003,2004,里程碑,无线语音,推出第三代移动通信技术,无线数据,推出,GPRS,技术,固线,VOIP,建成30个,IP,网关,覆盖范围增加10个城市,固线数据,开始投资于,LMDS,基础设施，以达到营运规模,完成,LMDS,基站网络覆盖,2005,28,1997-2001 MOBILE SERVICE REVENUE GROWTH OF 30%CAGR HAS OUTPACED OTHER TELECOM SERVICE SECTORS AND IS PROJECTED AT 16%THROUGH 2005,Revenues,US$Billions,CAGR vs.other industries(1997-2001),Percent,Mobile,Fixed line,Paging,CAGR,30%,CAGR,16%,Source:,Deutsche Bank;McKinsey analysis,29,*,Revenues do not equal the product of ARPU as subscriber figures are provided for year end,not average subscribers during a year.Detailed information on the timing of new subscriptions and churn required for the calculation of average subscribers during a given year is not available,*All,CAGRs,are calculated on the announced data,Source:,Deutsche Bank;JP Morgan;MII,EXTRAORDINARY SUBSCRIBER GROWTH IS THE PRIMARY DRIVER OF REVENUE EVOLUTION,MORE THAN MAKING UP FOR LARGE DECLINES IN ARPU DUE TO STIFF COMPETITION,Mobile revenues*,$Billions,Number of subscribers low case,Millions,CAGR,30%,CAGR,16%,CAGR,83%,ARPU,US$/month,CAGR,-24%,CAGR,-7%,Penetration initially low,Government backing for increasing subscriber numbers,Relatively low fixed line penetration,Low-end prepaid subscriber increase,Drivers,Decline due to increased prepaid and lower spending by late entrants,Tariff reduction as competition increases,Slightly off-set by increase in data traffic in later years,CAGR,19%,208,235,263,291,17,16,15,15,Announced,Effective,30,*,05 forecast use low case,net subs after inactive and multi-,sim,-card reduction,*,Major European countries include:UK,France,Italy,Germany,Netherlands,Spain,Sweden,Source:,JP Morgan;WEFA-WMM;MII;McKinsey analysis,Japan,CHINA IS THE WORLDS LARGEST MARKET IN TERMS OF SUBSCRIBERS,HAVING OVERTAKEN THE US IN 2001,US,Major European*countries,CAGR,=30%,CAGR,=14%,CAGR=7%,Number of mobile subscribers,Millions,CAGR,=13%,2000,2005,China low case*,China high case*,CAGR,=22%,31,CHINAS MOBILE SUBSCRIBER BASE IS GROWING MORE RAPIDLY THAN ANY OTHER MAJOR MARKET,COMPRISING 15%OF WORLD TOTAL IN 2001,*,Afirca,Eastern Europe,Middle East,Canada,*Forecast of 02-05 use the high case,net subs after inactive and multi-,sim,-card reduction,Source:JP Morgan;,Gartner 2001;Deutsche Bank;Merrill Lynch;Piper,Jaffray,1997,1998,1999,2000,2001E,207,300,482,727,965,1,178,1,393,1,633,100%=,Global mobile subscribers,Million subscribers;percent,Western Europe,US,South and Latin,Japan and Asia Pacific,China*,Rest of world*,CAGR,1997-2005,percent,29,18,45,28,47,45,2002E,2003E,2004E,2005E,1,850,32,CHINAS MOBILE MARKET IS PROJECTED TO GROW SIGNIFICANTLY,*,02-05 forecast are net subs after inactive and multi-,sim,-card reduction,Source:,I,DC report;JP Morgan report;McKinsey analysis,Net subscriber*additions,Millions,1997,1998,1999,2000,2001,2002E,2003E,2004E,2005E,108,47,133,-9,8,-47,1,1,Annual growth,Percent,1,2,3,7,9,12,13,15,16,Penetration,Percent,47.1,43.9,46.3,45.7,5.5,11.5,16.9,39.4,35.9,Low case,High case,Low,108,47,103,-9,22,5,-1,3,High,Low,High,1,2,3,7,9,12,16,19,23,33,*,02-05 forecast are net subs after inactive and multi-,sim,-card reduction,*,Acquired by CMHK from parent in Oct 2000,Source:,JP Morgan;Industry interviews;McKinsey analysis,PROPORTION OF EACH OPERATORS SUBSCRIBERS*INCLUDED IN LISTED ENTITY,Millions,percent,China Mobile,23.5,37.8,66.3,111.0,108.4,112.9,118.7,126.6,1998,1999,2000,2001E,2002E,2003E,2004E,2005E,66,61,68,65,66,66,CMHK,100%=,Unicom,1.5,5.2,18.7,44.0,47.0,55.2,63.5,67.8,1998,1999,2000,2001E,2002E,2003E,2004E,2005E,62,63,65,61,61,62,Unicom Listed,100%=,86,82,CMHK Provinces,Beijing*,Fujian,Guangdong,Guangxi*,Hainan,Hebei*,Henan,Jiangsu,Liaoning*,Shandong*,Shanghai*,Tianjin*,Zhejiang,Unicom(HK)Provinces,Anhui,Beijing,Fujian,Guangdong,Hebei,Hubei,Jiangsu,Liaoning,Shandong,Shanghai,Tianjin,Zhejiang,41,28,Listed company,34,RESULTS,OF A,CHINESE WIRELESS SURVEY,(2000)INDICATED STRONG INTEREST IN MOBILE DATA SERVICES,*,Internet user number is significantly higher than Internet subscription number,because of the sharing Internet access among users,Source:,Mobile user survey,2000,Very interested,Interested,Not interested,Neutral,Very disinterested,Key sample characteristics,Interview of 100 randomly chosen respondents in Shanghai,Beijing and Guangzhou,representing a good cross-section of different types of mobile users,68%of respondents express interest in receiving data services,20%of respondents are fixed line internet users*,Median Internet usage of 30 hours/month,Median mobile bill of RMB 300/month,35,CONSUMERS HAVE GREATEST INTEREST IN EMAIL AND MOBILE VAS,Source:Mobile user survey,2000,Interested,Neutral,Not interested,E,-,mail,Inter-net,brows-,ing,News/,sports/,Enter-,tain-ment,Stock,quotes,City map,Flight/train,sche-dule,and,reser-vation,Yellow,pages,Percentage of respondents,Interest in content delivered over mobile,For content,Chinese consumers show greatest interest in email,flight/train scheduling and reservation,and news,For transaction,mobile,VAS,and m-banking are the most popular m-commerce applications for Chinese consumers,Mobile VAS(billing,location,etc.),Mobile,banking,Inter-active,games,Percentage of respondents,Interest in transactions delivered over mobile,36,CHINAS WIRELESS DATA SERVICES EXPECTED TO GROW QUICKLY,Source:,IDC report;Literature research;McKinsey analysis,ESTIMATE,Voice only,Data and voice,Number of mobile subscribers,Millions,Percent,43,87,145,155-161,176-207,197-253,218-300,05E,04E,03E,02E,01E,00,99,43%,26%,15%,9%,4%,Revenue from wireless data,US$billions,05E,04E,03E,02E,01E,2.6,171,3.3,3.0,2.7,Wireless data service ARPU/month/actual user,US$,Low case,High case,5.4,2.5,1.1,0.4,0.1,155,CAGR,37,HANDSET AND PDA MANUFACTURERS WILL FURTHER DRIVE MOBILE DATA,Source:IDC;CCID;SINO-MR;Gartner;Interviews;,Cahners,In-Stat Group;literature search;Team analysis,Number of handset units sold,Millions,2000,2001E,2002E,2003E,2004E,2005E,23%,30%,45%,63%,86%,90%,45.0,54.9,46.6,57.5,65.6,44.6,Number of PDA units sold,Millions,2000,2001E,2002E,2003E,2004E,2005E,2%,2%,11%,31%,56%,82%,6.8,8.3,11.9,17.3,25.0,5.6,Number of mobile device units sold,Millions,2000,2001E,2002E,2003E,2004E,2005E,23%,30%,44%,58%,74%,69%,45.2,55.8,50.3,67.2,86.1,44.7,CAGR,CAGR,Non-internet,enabled,Internet,enabled,Other,Wireless,24%,14%,7%,2%,0.3%,0.3%,Internet enabled handset,Wireless PDA,14%,42%,-28%,42%,8%,-28%,CAGR,193%,35%,-4%,183%,Non-data enabled,2001,2005,Comparison of unit shipment in China vs.US,Millions,China,US,38,CHINA UNICOM HAS LAUNCHED NATIONWIDE CDMA NETWORK AS BASIS OF CDMA2000 NETWORK,Capacity of subs,Million,2001,2002E,2005E,15,20,50,CDMA2000,1XRTT,IS-95,Source:Literature search,industry interviews,Technology,CAGR,35%,39,TOSHIBAS GLOBAL NET SALES BY BUSINESS SEGMENT,Source:Toshiba web site,Lit Search,Yea 2000(billion),Information&Communications&Industrial Systems 1,858,Power Systems 571,Electronic Devices&Components 1,477,Digital Media 1,518,Home Appliances,660,Others,473,40,DALIAN TOSHIBAS MARKET POSITION IN CHINAS PJTV MARKET:NO.1 MARKET SHARE LEADER,Source:GFK,internal interview,literature search,external interviews:Sony,Panasonic,Toshiba,Key trends,Rationale,Established MNCs,Toshiba,Sony will continue to dominate market,Local players start establishing themselves by 2005,High-end producers with superior technology in pixel resolution and brightness,Local players expected to acquire key PJTV technologies as of 2003,As comparison,Changhong alone now controls 20%of large screen CRTV market,local players likely to gain similar share in PJTV market,Market share by sales,Percent,Local(Konka,Changhong,etc),Other MNCs,Hitachi,Panasonic,Samsung,Sony,Toshiba,1999,2000,100%,100%,41,TOSHIBA IS GENERALLY A MEDIUM TO HIGH-END PLAYER,PARTICULARLY STRONG IN USD 2.5-3.5K PRICE BRAND,Source:IDC,0.9,Low(0-2k),Medium(2-2.5k),High(2.5-3.5k),100%=,0.11,0.12,0.17,0.7,3.5,1.4,0.1,0.08,Premium(3.5K),2.2,Toshibas market share,0.1,Sales by customer segments,Percent of units shipment(M),2000,Others,Dell,IBM,Founder,Legend,Acer,Toshiba,42,TOSHIBAS HISTORICAL REVENUES AND PROFITS,Net Sales,CAGR=1.9%,1997,1998,1999,2000,2001,Net Income,CAGR=9.4%,*,Source:,Toshiba 2001 Annual Report,Lit search,Yen billion,1997,1998,1999,2000,2001,43,DESPITE OF STRONG GROWTH OF TOTAL MARKET,TOSHIBA NOTEBOOK HAS EXPERIENCED STAGNANT GROWTH OF 4.4%ANNUALLY,Notebook revenue(RMB billions),Source:IDC,Toshiba in China,1999,2000,1998,98-00 CAGR,Percent,Total China market,1999,2000,1998,98-00 CAGR,Percent,48.6,4.8,6.1,10.6,4.4,1.6,1.5,1.7,44,xx,汽车在建立经销商网络和销售业绩方面已经取得了显著的进步,16,000,30,000,2000,2001,在中国的,xx,汽车,A6,销售,在中国的,xx,汽车,经销商数量,辆,*,包括2家维修站,*,包括,10,家维修站,资料,来源,：,xx,汽车,年底,*,(预测,),年至今,45,然而本田获得了特别显著的成功,*,包括非三位一体的经销商,*,包括10家维修站,资料,来源：,China Auto 2000;,麦肯锡分析,本田,雅阁,xx,汽车,A6,通用,别克,销售量,辆，2001年1月至9月,经销商数量,2001,年*,比上年的增长率,百分比,46,xx,汽车在提高品牌形象方面已经取得了很大进步，但仍需继续努力，以实现其远大的目标,超豪华,豪华,中国品牌形象,超豪华进口车,豪华进口车,豪华国产车,豪华国产车,销量,0,5,000,10,000,20,000,30,000,40,000,50,000,远景目标,2005,远景目标,2003,过去作为政府用车的xx汽车形象,xx,汽车在中国的工作重点,通过提高经销商销售和服务能力,实现稳定快速的销售增长,通过向顾客交付出众的销售和售后服务体验，提升品牌形象至与众不同的层次，以应对中国进入世贸后日趋激烈的国际竞争,?,资料,来源：,访谈，麦肯锡分析,2000,实际,现状,47,我们将把,xx,汽车经销商的表现与主要客户购买因素进行对比,关键购买因素,经销商,服务,对比评分,经销商,信誉,专卖,及时交货,销售队伍质量,价格,汽车执照代办服务,保险服务,展示厅质量,经销商,位置,贷款,0,1,2,3,4,5,对,xx,汽车的启示,我们将专门制定经销商业绩提高举措，以解决与客户期望及国内主要竞争对手之间的主要业绩差距,更重要的是，我们的业绩改善措施必须确保,xx,汽车及其经销商在未来3-5年内仍旧在竞争日益激烈的中国市场具备竞争力,xx,汽车,竞争对手,1,竞争对手,2,仅供演示,48,人民币百万,我们还将把,经销商,的经济效益与竞争对手进行对比，以确定潜在的提高杠杆,投资资本回报,百分比,别克,本田,税后营业净利润,投资资本,毛利润,销售及一般管理费用,税,流动资本,工厂和