广州奥美财务培训(ppt 97)英文.pptx
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广州奥美财务培训(ppt 97)英文.pptx
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广州奥美财务培训O&MGuangzhouFinanceTraining,FinanceTraining,Objectivesofthetraining:
-KKnowledgeHowdowemakemoney/losemoneyWhatisthecost/profitstandardIndustryO&MWhatcanyoudotohelpimproveourprofitability,SSkillHowdoyouknowyourclientsprofitability-capacityplan,analysisofcontributionmarginAAttitudeWearebusinessman/businesswomanEveryonehasaroleinhelpingthecompanyprofitableFinancedisciplineispartofourprofession,FinanceTraining,TheBusiness,MakeMoneyforToday,OurbusinessbyitsnatureisShort-term我们生意的特质是相当短期的Imnottalkingaboutbrandbuilding.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。
Clientscomeandgo,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,MakeMoneyforToday,MakeMoneyforToday,Constantlychangingbusinesslandscapedoesnotallowustoacceptunder-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TheEntrepreneurialApproach,EntrepreneurialApproach,Ifitwasyourbusiness,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,investintrainingemployeeswholeaveforbetteropportunities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。
EntrepreneurialApproach,Ifitwasyourbusiness,youwould:
如果这是你的公司,你一定会onlybuytechnologythatmakesyoubetterandreturnsyourinvestment只有能让你更好,及能有所回收时,才投资於科技makeyourselfsoimportanttotheclient,thattheybelievetheycantsucceedwithoutyou让客户相信他们不能没有你researchclientscredit,&collectyourmoney调查客户的信用,及时收回应收帐款。
youwouldnotbetheirbank!
你不会成为他们的银行,EntrepreneurialApproach,RunningTheBusiness,TheBasicsforRunningthisBusiness,KeepOverheadLow!
降低营运成本Negotiateflexibility争取弹性Leveragepriceadvantagewherepossible运用“量”的优势Dontbuildadministrativeempires不要形成管理官僚系统,TheBasicsforRunningthisBusiness,Utilizeyourstaff善用员工clientswillonlypayforthestafftheyreceivevaluefrom(willnotpayforyourBack-office)有价值的员工,客户才愿支付费用youshouldkeeptrackoftheutilizationrateofallofyouremployees充分了解员工的利用率setstandards设立标准值reviewperformancevsstandards评估现况与标准值之差异makemanagersandindividualsresponsible每一个员工都对此有责任,TheBasicsforRunningthisBusiness,Utilizeyourstaff善用员工minimizethroughefficiencythenumberofnon-revenuegeneratingstaff透过效率的提升可减少非产出收入的员工数wherepossibleleverageexistingstafffornewbusiness.newbus.teamsareexpensive&O/H用既有的员工作新生意的开发,TheBasicsforRunningthisBusiness,Staffingshouldmatchrevenuestream员工与营收的关系Manyefficientofficesunder-staffwithpermanentemployees能否降低员工的聘用usefreelance/temporarystaff/out-source利用外部资源onlyhirewhenrevenuestreamisconfirmed有收入才加人Investigateallalternatives其他的途径avoidcreatingfixedcosts降低固定成本becreative尝试不同的作法,TheBasicsforRunningthisBusiness,NegotiateProfitableCompensation争取可获利的条件constantlyreviewexistingcontracts定期检讨合约中的条件hasthebusinesschangedIscontractrelevantChallengeourContracts挑战不利於我们的合约条件Clientsshouldacceptthatweneedtomakeprofit客户应接受我们是营利事业Communicatewhycurrentcompensationdoesnotallowprofit(ourinefficiencyisnotacceptable)与客户沟通有哪些不利於我们的条件,TheBasicsforRunningthisBusiness,Awellnegotiatedfeeiseasiertomanagethancommission固定收费制度比佣金制度易於管理wegetpaidfortheworkwedo,assuresclientcommitment我们的付出会得到一定的报酬,客户服务较有保障,TheBasicsforRunningthisBusiness,Commissions.unpredictabilitymustbemanaged佣金制度充满了不确定性,更要有效地管理UnderstandtheRisk/Reward了解风险与报酬Considerretainers/minimums考虑最基本的服务所需Mustconstantlyunderstandwhatspendwillbe不断地确认预算的状况Equatelevelofservicetoexpectedrevenue依预期的收入来对应服务的提供Discussclientserviceexpectationsvsrevenuewhenrevenuesareloworfalling当预算下降时,客户服务的期望会有何变化Becreative,haveclientpayforthingsoutsidethecommission尝试不同的作法,还有哪些费用是可向客户收取的Dontgetcaughtwithaclientcutinthe4thqtrwhichineffectmeanswehaveworkedforfree客户在第四季删减预算是最糟的情况,TheBasicsforRunningthisBusiness,Dontgiveservicesawayforfree不要提供服务而不收费ifitsnotinthecontract,makethempayforitMaketheclienthonorthecontract让客户尊重合约invoicealleligibleout-of-pocketcosts向客户收取外付直接费用figureouthowtobillfortechnologyelectronicfiletransfers,etc.各项科技设备使用可否向客户收费DontspendmoneyonitemsClientwillnotpayfor不应该花钱在客户不会支付费用的项目Beprudentwiththeclientsmoneyandtheywillbemorewillingtoagreetocosts花客户钱时,务必谨慎,TheBasicsforRunningthisBusiness,Collectyourmoney收回应收帐款Dontfinanceyourclientsbypayingformedia,etc.beforeyoureceivetheircash尽量不要帮客户垫款Watchyourreceivables!
注意应收帐款Checkbalancesdaily.beapestwatchyourclientsfinancialsituationWorkinProgress注意未结卡帐款Thisisunbillableproductionhidingonyourbalancesheet有哪些是无法收回的Invoiceit,Collect.Agedbalancesaretrouble.帐龄太长容易造成麻烦,Accountability会计责任,Accountability,MANAGEMENTACCOUNTINGismoreimportanttomanagementthanStatutoryaccounting?
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YoucantexpectanaccountpersontoberesponsiblewiththeofficesprofitmarginbutYoucanmakehimresponsibleforhisacct.业务人员对其经营的客户是否获利有重要的责任,Accountability,Statutoryacctingisimportantbutitdoesnothelpmanagementunderstandthebusiness我们的会计制必须对管理阶层提供经营决策的参考ValueofFinanceTeam=QualityClientData财务人员的价值在於其提供资讯的品质BusinessshouldberunbasedonKnowledgeofaccountprofitability管理经营的基础是客户的获利率,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$wespendshouldbecategorizedinoneofthesebuckets花每一笔钱时,评估一下属於哪一种成本,ChargeabletoClient可向客户收费的成本,Basicallytheseare:
DirectStaffCosts直接工作人员成本OutofPocketExpenses外付费用DirectStaffisthekeytobeingprofitable直接工作人员成本是影响客户获利的关键Shouldbebasedonaresourceplanwhichdeliversprofitability应发展-人员资源分配计划,并考虑对获利的影响ResourcePlanneedstobemodifiedforchangesinrevenue当营收改变时,资源分配计划应随之调整,OutofPocket:
Letthecontractbeyourguide外付费用依合约行事Getclienttoagreeinadvance事前取得客户的同意Spendclientsmoneylikeitwasyourown花客户的钱,像花自己的钱,ChargeabletoClient可向客户收费的成本,Keepthesetotheabsoluteminimum尽量控制Needtoaskyourself:
确实了解其必要性Iftheclientwontpayforit,isitnecessary!
NotChargeabletoClient不可向客户收取之的成本,Overhead营运成本,EverythingwedowhichisnotdirectlyrelatedtoaclientsbusinessisOverhead.与经营客户不直接相关的Establishment(leasedpremises)例如房租GenlManagement,Finance,IT,Secretaries,etc例如管理、财务、电脑人员.等Officecosts,ITCosts,legal,insurance,etc.办公设备.等Iftheclientswontpayforthis,thegoalistobeasefficientaspossible.如何在营运成本各项上增加效率,StandardCostsvsAllocatedCosts标准成本与分配成本,StandardCostsassignsa$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ThecompilationofallocatedcostshouldalwaystiebacktotheaccountingprofitUsedforClientProfitabilityreportedtoOMW,Example:
-Monthlysalaries:
1,600Standardmonthlyworkinghours:
160Hourlyrate:
10Actualworkinghours:
200Standardcost:
200hrs*10/hr=2,000Allocatedcost:
stillat1,600Ifweuseallocatedcostasabasistochargeclient,thenweunder-billtheclientby400,StandardCostsvsAllocatedCosts标准成本与分配成本,Sowhyisthisimportant!
StandardCostingtellsusthetruestoryofwhattheclientshouldbepayingfor标准成本会反映出客户应支付的费用Allocatedcostsisusuallywhattheclient,underamultiplierbasedfeewillpayfor分配成本反映出客户愿支付的费用Weneedtofigureouttohownottogiveawayourover-time必须注意,超时工作的部分不应免费Understandtheinherentcostofovertime太多超时工作的状况应注意Productivity生产力Employeerewardexpectation员工对报酬期望的改变,StandardCostsvsAllocatedCosts标准成本与分配成本,WhyBotherwithStandardCosts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EachStaffmemberreportstoadepartmentmanagerwhoisaccountableforhisgroupsperformanceintheabovetwoa
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