I worked at a Ford dealership for a number of years, and for the same company's import dealerships as well. In the area where I live, near Louisville, KY, this dealer was the "flagship" for getting manufacturers to raise the warranty labor rates. They set their customer-pay labor rates at 3x the rate they paid their highest-paid tech in the shop. Then they petition the manufacturer [Ford] to raise their warranty labor rate...after doing a telephone "survey" of the other import dealers in town, who usually have a higher labor rate to begin with.
Ford usually gave them the warranty labor rate they asked for, and then other Ford dealers in town would get the same rate. So the dealership wasn't losing money on the warranty labor; with the low warranty flat-rate times, it's the TECH who loses money, not the dealership, on unattainable flat-rate times. And warranty parts are reimbursed at a competitive rate; it used to be cost + 25%, last I worked there it had gone to cost + 40%, which was nearly what suggested retail price was.
In general, about the ONLY thing different, to the dealership, from a warranty-vs.-customer-pay situation is that warranty doesn't pay sales tax or a "shop supplies" charge...although I understand some manufacturers do pay an "administrative fee," to cover the cost of filing the warranty claim [and to help pay the salary of the warranty administrator].
This has been MY experience in the biz...YOUR mileage may vary.
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