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97个word版广州奥美财务培训O&MGuangzhouFinanceTrainingFinanceTrainingObjectivesofthetraining:-K–KnowledgeHowdowemakemoney/losemoneyWhatisthecost/profitstandardIndustryO&MWhatcanyoudotohelpimproveourprofitabilityFinanceTrainingS–SkillHowdoyouknowyourclient’sprofitability-capacityplan,analysisofcontributionmarginA–AttitudeWearebusinessman/businesswomanEveryonehasaroleinhelpingthecompanyprofitableFinancedisciplineispartofourprofessionTheBusinessMakeMoneyforTodayOurbusinessbyitsnatureisShort-term我们生意的特质是相当短期的I’mnottalkingaboutbrandbuilding...…ratherhowbusinessdecisionsneedtobemade这里指的不是品牌的建立，而是指在我们的营运中各种管理决策如何形成。MakeMoneyforTodayClientscomeandgo,reduce/cutbudgetswithlittletononotice客户来来去去，删减预算的动作突如其来。Billingcutsinthe4thqtrmeanweareeffectivelyworkingforfree在第四季删减预算意味著我们的工作是免费的Wedonotmanufactureaproduct,ourcapitalisourpeople我们并不制造产品，我们的资产就是人Employeescomeandgo(highturn-over)员工也是来来去去的MakeMoneyforTodayConstantlychangingbusinesslandscapedoesnotallowustoacceptunder-performingoperations面对著如此大的变化，不获利的营运是无法被接受Servicebusinessesareexpectedtoshowconsistentearningsgrowth.服务性的公司必须要有持续获利的成长创业的精神TheEntrepreneurialApproachEntrepreneurialApproachIfitwasyourbusiness,youwouldnot:如果这是你的公司，你一定不会∶besatisfiedjustgettingby...youwanttomakemoney!因损益平衡而满意，Paypeopletositandwaitfornewrevenues让你的员工坐著等新生意上门negotiatecontractsthatwereunprofitable接受无法获利的合约EntrepreneurialApproachinvestintrainingemployeeswholeaveforbetteropportunities投资於训练员工，他们却离开去寻找更好的机会。makelong-termbindingfinancialcommitmentsthatarenotsupportedbyincome…做一些长期财务的承诺，而却是没有收入的支持。provideservicestotheclientwhichtheclientwouldnotpayfor免费提供服务给客户。RunningTheBusinessTheBasicsforRunningthisBusinessKeepOverheadLow!降低营运成本Negotiateflexibility争取弹性Leveragepriceadvantagewherepossible运用“量”的优势Don’tbuildadministrativeempires不要形成管理官僚系统Accountability会计责任AccountabilityMANAGEMENTACCOUNTINGismoreimportanttomanagementthanStatutoryaccounting?对管理者而言，管理会计更重要Improvementinthefinancialratiosrequiresatrueunderstandingofhowweareperformingfinanciallyoneachclient.要在财务上有所改善，必须深入了解每一个客户的获利情况Youcan’texpectanaccountpersontoberesponsiblewiththeoffice’sprofitmarginbutYoucanmakehimresponsibleforhisacct.业务人员对其经营的客户是否获利有重要的责任AccountingforTime有关时间成本TheheartofClientProfitability客户获利分析的核心Mustgetallemployeestorecognizeitsimportance所有的员工必须认知其重要性Timereportingmustbeaccurateandcomplete日报表要完整及准时AccountingforTime有关时间成本MethodsTimeSheets日报表的填写TimeAllocations工作时间的分配SummarizedDataisthekey资料汇总是关键Makepeopleaccountablefortime大家必须对工作时间负责AccountManagers业务经理人DeptManagers(Creative,Production,etc)部门主管AccountingforCosts成本CostsfallintoThreeCategories:成本可分为三大类ChargeabletoClient可向客户收费NotChargeabletoClient不可向客户收费Overhead营运成本Every$wespendshouldbecategorizedinoneofthesebuckets花每一笔钱时，评估一下属於哪一种成本ChargeabletoClient可向客户收费的成本Basicallytheseare:DirectStaffCosts直接工作人员成本OutofPocketExpenses外付费用DirectStaffisthekeytobeingprofitable直接工作人员成本是影响客户获利的关键Shouldbebasedonaresourceplanwhichdeliversprofitability应发展--人员资源分配计划，并考虑对获利的影响ResourcePlanneedstobemodifiedforchangesinrevenue当营收改变时，资源分配计划应随之调整ChargeabletoClient可向客户收费的成本OutofPocket:Letthecontractbeyourguide外付费用∶依合约行事Getclienttoagreeinadvance事前取得客户的同意Spendclient’smoneylikeitwasyourown花客户的钱，像花自己的钱NotChargeabletoClient不可向客户收取之的成本Keepthesetotheabsoluteminimum尽量控制Needtoaskyourself:确实了解其必要性Iftheclientwon’tpayforit,isitnecessary!Overhead营运成本Everythingwedowhichisnotdirectlyrelatedtoaclient’sbusinessisOverhead.与经营客户不直接相关的Establishment(leasedpremises)例如∶房租Gen’lManagement,Finance,IT,Secretaries,etc例如∶管理、财务、电脑人员...等Officecosts,ITCosts,legal,insurance,etc.办公设备...等Iftheclientswon’tpayforthis,thegoalistobeasefficientaspossible.如何在营运成本各项上增加效率StandardCostsvsAllocatedCosts标准成本与分配成本StandardCostsassignsa$valuetoeachhouroftimeanindividualworks每个人工作的单位小时成本标准成本Ifanemployeeworksbeyondthestandardworkweek,hisstandardcostcouldexceedwhatheactuallygetspaidAllocatedCoststakestheexactamountthatanemployeegetspaidandallocatesthatoverthehoursactuallyworked分配成本员工的总成本除以实际工作小时数ThecompilationofallocatedcostshouldalwaystiebacktotheaccountingprofitUsedforClientProfitabilityreportedtoOMWStandardCostsvsAllocatedCosts标准成本与分配成本Example:-Monthlysalaries:1,600Standardmonthlyworkinghours:160Hourlyrate:10Actualworkinghours:200Standardcost:200hrs*10/hr=2,000Allocatedcost:stillat1,600Ifweuseallocatedcostasabasistochargeclient,thenweunder-billtheclientby400WhyBotherwithStandardCosts标准成本Itisavaluabletoolinunderstandingresourcemanagement是了解资源管理的重要工具providesvaluableinformationwhichcanhelpsupportclientcontractnegotiations提供与客户沟通合约条件时的重要资讯Enablesyoutosetstandards,foreachemployee,managerandaccount有助於设立标准Enablesperformancecomparisons:有助於评估绩效Employeeutilization员工产能利用率Performancevsstaffingplan绩效与人员聘用计划Billable/Non-Billableperformance:ind,dept,office可收费的成本与不可收费的成本WhoShouldbeAccountable这些是谁的责任Accountabilityneedstoreacheveryone每一个人的责任Everyoneshouldbeevaluatedagainstestablishedstandardsforutilization针对已设立的标准作个别评估Departmentmanagersneedtoberesponsiblefortheirreports部门主管要监督评估的确实性Accountmanagersneedtoberesponsiblefor业务经理人员Clientprofitability(moretocome)客户获利率Performancevsresourceplan绩效与资源分配计划Accuracyofrevenueforecast实际与预估的收入Alloutofpocketcosts所有的外付成本AccountingFirmModel会计师事务所模式TheProfessionalservicefirms(LawyersandAccountants),livebystandardcost专业的服务业，依标准成本收费EachStaffmemberisaccountableforhisown每个员工要对以下负责Chargeablehours可收费的工作小时数Utilizationrate产能利用率EachStaffmemberreportstoadepartmentmanagerwhoisaccountableforhisgroup’sperformanceintheabovetwoareasEachdepartmentmanagerisresponsibleforhisownandgroupperformance部门责任制如何善用科技UseTechnologyforProfitTechnologyWehaveallfailedasBusinessmeninthisarea在这个领域，我们大部分表现不佳Everythingwedoinbusinessshouldbebasedoncost/rewardorROI(ReturnonInvestment)所有的决策应依据投资/报酬分析WhenwasthelasttimeyousubmittedaROIcalculationforIT?是否针对IT的投资作ROI分析？Thereasonthatwedon’tdoit,isbecauseitisdifficulttoquantify我们没有做的原因是因为量化的困难度高？TechnologySoifwedon’tdoROI,whatshouldwedobeforeweinvest?如果我们无法作ROI，投资前该如何评估？PrepareaninformalROIWilltheequipmentmakeusmoreefficient这些技术、设备是否会增加我们的效率？Canwesaveheadcount能否帮助我们降低员工人数？Canwegetmoredonewiththesamepeople让我们在既有的员工基础上作更多事？Canwegivetheclientsomethingbetter,thattheywillpayfor能否提供给客户更好的服务，而且他们乐於付费的？Whatwillitcostusifwedon’tgettheequipment如果我们不投资，我们要付出的代价是什麽？TechnologyQuantifythevalueoftheitemsjustdiscussedandcomparethattothecosts尝试把投资带来的好处量化并与成本比较Paybackshouldbefast1or2yearsatmostFigureouthowtopayforequipmentwith思考如何支付这项投资additionalrevenuefromclients是否有更多的收入costsavings成本的节省orcreatecompetitiveadvantagewhichaddsvaluetotheagency(justify:becritical)因为价值的提升造成竞争优势，而有额外的资源TechnologyWeshouldn’tjustbuyequipmenttokeepup,Weneedtohavetheequipmentmakeusbettermoreprofitable.设备的投资不是只为赶上潮流，而是要让我们获利情况改善。FinancialModelFinancialModelTheTraditionalP&L:传统的盈亏分析Billings营业额Revenue收入（减退营业税，文化税和Mindshare所占的收入）StaffCosts员工成本EstablishmentCosts办公室成本（租金,装修折旧）PersonalCosts个人成本（出差,培训）CommercialCosts商业成本（业务推广）Office/ITcosts办公费用成本（通讯,文具等）Finance&General一般管理人员成本OverheadAllocation区域成本（摊分总部费用）OperatingProfit营运获利FinancialModelExampletoRevenueConversionYear20001999DifferenceRevenue1,3001,000300Opprofit200100100Revenueconversion100/300*100=33.3FinancialModelIntheAgency,wehavelearnedthatefficientandproductiveofficeshouldearnmarginsof25-30beforebonusandO/H.在获利要求上，25-30是一个标准Thewaywegettothesemarginsaredifferentineachmarketdueto:各市场在下列之成本结构不同，所以获利要求也可能有些调整。CostsofStaff(ExPats,Socialtaxes,salaries)CostsofRealestateMarketcostofdoingbusiness(keepingupwithstandardsinthemarket)P&LModel-UnitExpectedOfficemarginbeforebonusandO/Hshouldbe25-30:Revenue1,000StaffCosts(pre-bonus)47047(Tgt45)EstablishmentCosts707AllOtherCosts19019Pftbef.Bonus&O/H27027O/H707ProfitbeforeBonus20020ClientProfitabilityClientProfitability-Accountability客户获利率AccountManagerscannotinfluenceentireP&L.业务经理人无法影响全公司的盈亏Accountmanagersareresponsiblefor:但他(她)可对下列元素有所责任∶Revenues收入Staffingontheaccount服务於客户的人员成本Out-of-Pocketcosts外付成本(与服务客户相关的)ContributionProfit=Revenues-Directstaff-DirectOtherCosts(out-of-pocket)Whatshouldweknow?DirectStaffCosts(直接人员成本):representthecostofpeopledirectlyrelatedtotherevenuebeinggenerated.ThisshouldincludeCreative,AccountManagement,Production,andanyotherindividualswhoworkdirectlyontheaccount.Targetshouldbe75-80ofS/R与产出收入有直接关系的人员DirectOtherCosts(其他直接成本):arebasicallyallout-of-pocketcostsnotreimbursedbytheclient.MainlyT&E,presentationcosts,research,etc.与服务客户有关的外付成本，且无法向客户收取的Whatshouldweknow?ContributionProfit:representsRevenueslessDirectStaff&DirectOtherCostContributionMargin:ContributionPft/RevenueTargetshouldbe60LocalOverhead(本地营运成本):representsallofthecostsofrunninganofficewhichcannotbedirectlyattributedtoaclient.与服务客户非直接相关的办公室营运成本(allocatedonDirectstaff)Theseinclude:IndirectStaff:GeneralManagement,Finance,Backoffice,Administrativestaff,etcEstablishment;Insurance,Legal,TrainingandallothercostsofdoingbusinessnotdirectlyattributabletoclientsWhatshouldweknow?Regional,OMW,ClientOverhead(区域性/全球客户营运成本):thisistheo/hassociatedwithrunningtheregions,OMWandcentralclientteams(allocatedbasedonrevenues)OperatingProfit(营运利润):ContributionProfitlessLocalO/HandReg/OMW/WCSO/HThe20Model-(Regional)WhatisanappropriateContributionMargin?Toearna20OperatingProfitMargincontributionshouldbeatleast57.5asfollows:Revenue1,000DirectStaffCosts37537.5DirectOther505ContributionProfit57557.5LocalO/H34034Reg/OMW/WCSO/H353.5OperatingProfit20020ContributionMarginUnder20ModelweshouldbelookingforaContributionmarginnear60Whenwearedoingourresourceplans,anyclientprojectedatlowermarginsneedtochallenged作资源分配计划时，客户contributionmargin未达要求标准，我们应检讨∶Doweneedtore-negotiatecompensation?合约条件是否合理？Areweover-servicingtherevenues?服务成本与收入是否成比例？Areourout-of-pocketcostsnecessary?外付成本的必要性？Howcanwerestructureaccountteam?是否要改变服务小组结构？WPPGroupWPPGroupPubliclytradedontheUKandUSstockexchanges在美国、英国公开上市Ourowners/shareholdersexpectustodelivercontinuedgrowthinprofitsbasedonrevenuegrowthwithcompetitivemargins股东的期望∶不断增加的利润持续的成长获利率符合市场竞争OMWrepresentsabout33oftherevenuesandabout35ofoperatingprofits奥美集团在WPP的贡献∶收入∶33利润∶3598CompetitivePerformanceRevenueGrowthTotalOperatingMargin(includingEquity)OperatingProfitGrowthWPPGroupExpectationWPP集团的目标WPPiscomparedwithOmnicomandIPGTheirgoalistobetheleaderinthegroup希望成为领导者Currentlytheyareslightlybehindinmargin,butjustayearortwoaway目前在利润的表现上尚有些微差距，但相距不远Theyappeartobeslippingintherevenuerace在收入的成长上差异较大SowhatdotheyexpectfromOMW在这样的目标下，对奥美集团的期望15OrganicProfitGrowth利润的成长率∶15MarginImprovementof1vsprioryear.Greaterimprovementwhenrevenuegrowthexceeds5获利率每年增加1或收入增加5StaffCosttoRevenueimprovementof1ormoreifS/Rexceed58人员成本占收入比率每年降低1或更多如已超过58Revenueconversionofabovebudget/targetrevenuesat30orbetter收入转为利润率至少30Flexibilityincostbase在成本上要有弹性OMWTargetsPlanningOverview财务计划ProjectingandControllingourcurrentoperatingresultsisthekeytooursuccess如何作好的预估加上好的控制是成功的关键Identifytrendsbeforetheyhappen对会发生的事能更早预见Planforinherentriskinourrevenuestream对影响收入的风险早作计划Createacostbasewhichcanreacttochangesinrevenue发展可对应收入改变的费用计Investmentmustbecomeprofitablequickly投资必须尽快获利Increasingrevenuesshouldnotbesafetynetwhichcoversforweakcostcontrol增加的收入不应只是弥补费用的超支OMW-2000TargetApproach奥美全球如何决定各公司之目标Lookateachregiontodeterminehowtoallocateprofittarget先决定各区域之利润目标Factorsconsideredinclude:考量因素包括Expectedrevenuegrowthinregion成长空间Recovery/Under-performingunits是否有绩效不如理想之事业单位currentmarginlevels目前利润产出Knownopportunitiesinmarkets/clients已知之成长机会点stageinunitslife-cycle各事业单位之发展阶段P&LModel-UnitExpectedOfficemarginbeforebonusandO/Hshouldbe25-30:Revenue1,000StaffCosts(pre-bonus)47047(Tgt45)EstablishmentCosts707AllOtherCosts19019Pftbef.Bonus&O/H27027O/H707ProfitbeforeBonus20020BudgetingBudget-OMWExpectations如何作预算Revenuesareidentifiedbyclient先确认个别客户的预期收入Bottoms-upstaffingplansarepreparedtosupportaminimumreturnoneachclient在设定的客户获利标准下，决定可支持的服务人员成本Allcentralofficecostsarereviewedforefficiencyandwasteiseliminated跨公司的成本谨慎评估Budget-OMWExpectations如何作预算Plansaredevelopedtoreduceexcesscapacityidentifiedabove尽量减少产能的浪费Zero-basedcostbuild-up(notjustprioryear x)由零开始成本预估Certaincostssuchas:salary&headcountincreases,freelanceandT&Earevariableandgiveofficesomeroomtooperate营运的弹性∶薪资及人数在必要时可增加，外部资源的利用、差旅应酬视为变动成本Budget-OMWExpectationsWhatdowelookat:一些特别值得注意的项目YearonYearmovementincost逐年成本的改变Impactofunusual/extraordinaryitems特别事件成本对当年的影响Phasing分阶段企划的必要性especiallystaffingwhichdoesnotmatchrevenuetimingOfficeexpectationsvsMarketprojections整体市场的状况RevenueGrowth市场的成长CostInflation成本的上升SalaryIncreases薪资水平的上升Budget-OMWExpectationsBudgetsaresubmittedmeetingbothregionalandworldwideexpectationsfor:预算力求在下列项目上达到标准∶RevenueGrowth收入成长ProfitGrowth利润成长MarginImprovement利润率之改善S/Rimprovement人员成本率之改善ProductivityImprovement(Revenue/Head)生产力之改善Budgeting-TheProcessTheregionwillreceiveatargetexpectationfromOMWwhichisbasedon:WPPObjectivesMarketrevenuegrowthexpectationsStageofbusinesscycle(recoveryvsmature)CurrentmarginsandratiosTheRFDshoulddiscusstheseexpectationswitheachunitandbuildbudgetstomeetthetargetTheBudget财务预算Startwithacleanpieceofpaper一切从零开始Sitdownwithaccountpeopletogetrevenueestimatesbyclient预估每一个客户的收入Buildaresourceplanforeachclient根据收入规划服务人员TheBudget财务预算Determinewhatnon-revenuegeneratingcostsarenecessarytoruntheoffice预估非产出收入的相关成本FinishBottoms-upBudgetwithoutlookingatyouractualcostbase由下往上的算出全部成本及收入DeterminewhetherBottoms-upbudgetmeetsexpectation检视结果是否能达到目标TheBudgetCompareBottoms-upBudgetwiththeoffice’srealcostbase把由下往上算出的成本与实际成本作比较Identifyover-capacity/excesscosts找出差异点Developactionplantoeliminateover-capacity/excesscosts拟定计划来降低差异点CommittoaFinalBudget完成预算MeetsOMWTargetexpectationsEliminatesunproductivecostsFlexibletochangesinrevenues(MUSTBEDELIVERED!)DoesFinalBudgetShow最後的预算是否符合下列标准Atleast15profitGrowth(bef.PYextraordinary)利润成长15以上Marginimprovementof1forrevenuegrowthof5orless,greaterimprovementforhigherrevenuegrowthorlowermargins.获利率至少比去年增加1S/Rimprovementofatleast1人员成本比收入比率降低1RevenueConversionvs1998of30 收入转成利润比率30以上ProductivityImprovementofatleast5生产力改善至少5RevenueperHeadProfitperHeadOMWIssues-Forecasting预算的重要性OMWisaportfolioofabout160reportingunitsinjustabout50countries奥美在全球50多个国家，有160多个事业单位Ifeveryofficemissesforecastby2-3wewillandhaveover/under-stateconsolidatedprofitsbyupto$5million.每个事业单位在预算达成上不足2-3，会造成整体美金5百万利润之下降Forecasting-UnitsWeneedaccurateforecastfromeachunitSincethereisalwaysadegreeofriskinourbusiness,unitsshouldforecasttheirmostlikelyscenario(unlessadvisedotherwise).Atatop-lineleveleachFDshouldsupplytheirRFDwiththefollowingforecastandcommentaryBestCaseMostLikely(submittedforecast)WorstCaseIndicatecostflexibilitytocoverups/downsSummary总结Targets,BudgetandForecastenableustounderstandwherethebusinessisheaded作预算让我们知道公司营运的情况如何WeneedaccurateBudgetsandForecastwhichshouldbeZero-Based作预算力求准确，最好用由零开始作预算方式Weneedtoreactquicklyanddecisivelytochangesinrevenues当收入改变时，我们要果断快速的应变Summary总结Needtoeducatemanagementandstaffthatweareenteringanewworldandnoteverythingwillremainconstant管理人员和员工都应该认知现在的生意环境变化甚快Managestaffexpectations有效地管理员工期望rciseClientspecific:Businessterms--Commentonexistingterms,highlightthoseunfavorabletousContributionprofit--RoomforimprovementRisksin2000budget--ContingencyplanOpportunity--HowtomaximizeGeneral:3thingsyouwilldotoenhanceourfinancedisciplineWhatotherfinancialinformationwillbehelpfulWhatkindofhelpdoyouneedfromtheseniormanagementTHANKS!，大小：112 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