I had a different experiance with parts to labour ratio at the dealer i used to work for. here is an example: trending done over 1 year showed that mechanic a sold 520 parts over 2080 billed hours. which is 25% parts to labour ratio. Do this for your entire service staff and use the average % you will have a baseline for expected parts sales over a year, i assume budgets are being built off of statistics like this as well as estimated yearly revenue. i had consistantly been scored low in this area as my parts to labour ratio was low thus my year end review had low scoring in this area. the question: isn't a mechanic that can repair the damaged component better than the one who can only replace it? spreadsheets may say something different...

To me this whole thing is just another great example of businessmen unable to understand what is involved in mechanics.