日前，据21世纪经济报道，蔚来创始人、董事长、CEO李斌在公司举办内部会议，李斌会上分享了2025年四季度的 个人VAU（Vision Action Upgrade），并向公司中高层强调，蔚来要在今年第四季度实现单季度盈利的目标。 围绕四季度盈利问题，李斌在会上重点强调了三件事：第一、做好交付和重点车型营销；第二、供应链保供与降 本；第三、按时交付高质量软件版本。 其中提到，四季度每一款车都应该在四季度抢收，尽可能给明年一季度储备一些订单，缓解明年一季度经营压力， 以及供应链和按时交付高质量软件版本。 据了解，蔚来在四季度除乐道L60的改款，将没有新车发布。而软件按时高质量地交付将增加用户满意度，增加产 品的竞争力以及增加传播的声量。 "把这三件事做好，相信四季度的盈利就能实现。"李斌表示，不必要的费用该砍一定要砍，但我们从根本上来讲是 靠多卖车实现盈利，而不是仅靠砍费用去实现盈利，不能竭泽而渔。 其实，蔚来这一战略目标规划早有伏笔，李斌曾在多个场合为四季度盈利铺路。 值得注意的是，面对仅剩的七十余天，李斌会上将盈利目标拆解为三条行动路径，明确提出盈利的根本在于"多卖 车"，而非仅仅"砍费用"。 盈利靠"多卖 ...

Core Viewpoint - NIO's CEO Li Bin emphasized the need for organizational efficiency and cost control through the implementation of "Cell Business Units" (CBU) to enhance operational awareness and achieve profitability by Q4 2024 [3][4][5]. Summary by Sections Organizational Changes - NIO is introducing the CBU mechanism to break down operations into distinct units, each with clear ROI metrics and performance incentives [3][5][10]. - The CBU system aims to eliminate inefficiencies and ensure that resources are allocated effectively, focusing on high-return projects while minimizing low-return investments [10][12][14]. Financial Goals - Li Bin has set a target for NIO to achieve quarterly profitability by Q4 2024, with a long-term goal of profitability by Q3 2026 [3][4][5]. - The company plans to streamline costs and improve investment returns, with a focus on understanding the financial impact of each project [10][12]. Product and Market Strategy - NIO will enter a busy product launch phase starting in April, with new models expected to influence market dynamics [8]. - The company is also accelerating the construction of battery swap stations, aiming for comprehensive coverage [8]. Learning from Competitors - Li Bin acknowledged that NIO has lagged in operational efficiency compared to competitors and expressed a commitment to learning from industry leaders [5][9]. - The company aims to adopt a more disciplined approach to project management and investment decisions, moving away from emotional judgments [12][14]. Employee Engagement and Accountability - NIO is implementing a system for employees to report their work hours linked to specific projects, enhancing accountability and project cost tracking [11][13]. - Li Bin stressed the importance of a cultural shift within the company, encouraging employees to embrace the new management practices and focus on high-impact projects [14][19].