廣州奧美財(cái)務(wù)培訓(xùn)（PPT97）

1、O&M Guangzhou Finance Training來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Finance Training Objectives of the training:- K KnowledgenHow do we make money / lose moneynWhat is the cost / profit standardnIndustrynO&M nWhat can you do to help improve our profitability來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 S SkillnHow do you kn

2、ow your clients profitability - capacity plan, analysis of contribution margin A AttitudenWe are businessman / businesswomannEveryone has a role in helping the company profitablenFinance discipline is part of our professionFinance Training來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Business來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下

3、載Make Money for Today Our business by its nature is Short-term我們生意的特質(zhì)是相當(dāng)短期的Im not talking about brand building .rather how business decisions need to be made這里指的不是品牌的建立，而是指在我們的營(yíng)運(yùn)中各種管理決策如何形成。來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 Clients come and go, reduce/cut budgets with little to no notice客戶來(lái)來(lái)去去，刪減預(yù)算的動(dòng)作突如其來(lái)。

4、Billing cuts in the 4th qtr mean we are effectively working for free 在第四季刪減預(yù)算意味著我們的工作是免費(fèi)的 We do not manufacture a product, our capital is our people 我們并不制造產(chǎn)品，我們的資產(chǎn)就是人 Employees come and go ( high turn-over )員工也是來(lái)來(lái)去去的Make Money for Today來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Make Money for Today Constantly changin

5、g business landscape does not allow us to accept under-performing operations面對(duì)著如此大的變化，不獲利的營(yíng)運(yùn)是無(wú)法被接受 Service businesses are expected to show consistent earnings growth.服務(wù)性的公司必須要有持續(xù)獲利的成長(zhǎng)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載創(chuàng)業(yè)的精神The Entrepreneurial Approach來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Entrepreneurial ApproachIf it was

6、your business, you would not:如果這是你的公司，你一定不會(huì)be satisfied just getting by . you want to make money!因損益平衡而滿意，Pay people to sit and wait for new revenues 讓你的員工坐著等新生意上門negotiate contracts that were unprofitable接受無(wú)法獲利的合約來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載invest in training employees who leave for better opportuniti

7、es投資於訓(xùn)練員工，他們卻離開去尋找更好的機(jī)會(huì)。make long-term binding financial commitments that are not supported by income 做一些長(zhǎng)期財(cái)務(wù)的承諾，而卻是沒有收入的支持。provide services to the client which the client would not pay for免費(fèi)提供服務(wù)給客戶。Entrepreneurial Approach來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載If it was your business, you would :如果這是你的公司，你一定會(huì)onl

8、y buy technology that makes you better and returns your investment只有能讓你更好，及能有所回收時(shí)，才投資於科技make yourself so important to the client, that they believe they cant succeed without you讓客戶相信他們不能沒有你research clients credit, & collect your money調(diào)查客戶的信用，及時(shí)收回應(yīng)收帳款。 you would not be their bank! 你不會(huì)成為他們的銀行Entre

9、preneurial Approach來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Running The Business來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Keep Overhead Low! 降低營(yíng)運(yùn)成本Negotiate flexibility爭(zhēng)取彈性Leverage price advantage where possible運(yùn)用“量”的優(yōu)勢(shì)Dont build administrative empires不要形成管理官僚系統(tǒng)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basic

10、s for Running this Business Utilize your staff 善用員工clients will only pay for the staff they receive value from (will not pay for your Back-office)有價(jià)值的員工，客戶才愿支付費(fèi)用you should keep track of the utilization rate of all of your employees 充分了解員工的利用率- set standards設(shè)立標(biāo)準(zhǔn)值- review performance vs standards評(píng)估現(xiàn)況與

11、標(biāo)準(zhǔn)值之差異- make managers and individuals responsible每一個(gè)員工都對(duì)此有責(zé)任來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Utilize your staff 善用員工minimize through efficiency the number of non-revenue generating staff透過效率的提升可減少非產(chǎn)出收入的員工數(shù)where possible leverage existing staff for new business .new bus.

12、teams are expensive & O/H用既有的員工作新生意的開發(fā)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Staffing should match revenue stream員工與營(yíng)收的關(guān)系Many efficient offices under-staff with permanent employees能否降低員工的聘用- use freelance / temporary staff / out-source利用外部資源- only hire when revenue stream

13、is confirmed有收入才加人Investigate all alternatives 其他的途徑- avoid creating fixed costs 降低固定成本- be creative 嘗試不同的作法來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Negotiate Profitable Compensation爭(zhēng)取可獲利的條件 constantly review existing contracts 定期檢討合約中的條件- has the business changed I- s contract

14、relevant Challenge our Contracts挑戰(zhàn)不利於我們的合約條件 Clients should accept that we need to make profit客戶應(yīng)接受我們是營(yíng)利事業(yè) Communicate why current compensation does not allow profit ( our inefficiency is not acceptable)與客戶溝通有哪些不利於我們的條件來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business A well negotiated f

15、ee is easier to manage than commission固定收費(fèi)制度比傭金制度易於管理 we get paid for the work we do, assures client commitment我們的付出會(huì)得到一定的報(bào)酬，客戶服務(wù)較有保障來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Commissions . unpredictability must be managed傭金制度充滿了不確定性，更要有效地管理 Understand the Risk / Reward了解風(fēng)險(xiǎn)與報(bào)酬 Con

16、sider retainers / minimums考慮最基本的服務(wù)所需 Must constantly understand what spend will be不斷地確認(rèn)預(yù)算的狀況 Equate level of service to expected revenue依預(yù)期的收入來(lái)對(duì)應(yīng)服務(wù)的提供 Discuss client service expectations vs revenue when revenues are low or falling當(dāng)預(yù)算下降時(shí)，客戶服務(wù)的期望會(huì)有何變化 Be creative, have client pay for things outside th

17、e commission嘗試不同的作法，還有哪些費(fèi)用是可向客戶收取的 Dont get caught with a client cut in the 4th qtr which in effect means we have worked for free客戶在第四季刪減預(yù)算是最糟的情況來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Dont give services away for free不要提供服務(wù)而不收費(fèi) if its not in the contract, make them pay for it M

18、ake the client honor the contract讓客戶尊重合約 invoice all eligible out-of-pocket costs向客戶收取外付直接費(fèi)用 figure out how to bill for technology electronic file transfers, etc.各項(xiàng)科技設(shè)備使用可否向客戶收費(fèi) Dont spend money on items Client will not pay for不應(yīng)該花錢在客戶不會(huì)支付費(fèi)用的項(xiàng)目 Be prudent with the clients money and they will be more

19、 willing to agree to costs花客戶錢時(shí)，務(wù)必謹(jǐn)慎來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The Basics for Running this Business Collect your money 收回應(yīng)收帳款 Dont finance your clients by paying for media, etc. before you receive their cash盡量不要幫客戶墊款 Watch your receivables!注意應(yīng)收帳款 Check balances daily . be a pest watch your clients fin

20、ancial situation Work in Progress 注意未結(jié)卡帳款 This is unbillable production hiding on your balance sheet有哪些是無(wú)法收回的 Invoice it, Collect. Aged balances are trouble.帳齡太長(zhǎng)容易造成麻煩來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accountability會(huì)計(jì)責(zé)任來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accountability MANAGEMENT ACCOUNTING is more important to managem

21、ent than Statutory accounting?對(duì)管理者而言，管理會(huì)計(jì)更重要 Improvement in the financial ratios requires a true understanding of how we are performing financially on each client.要在財(cái)務(wù)上有所改善，必須深入了解每一個(gè)客戶的獲利情況 You cant expect an account person to be responsible with the offices profit margin but You can make him respon

22、sible for his acct.業(yè)務(wù)人員對(duì)其經(jīng)營(yíng)的客戶是否獲利有重要的責(zé)任來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accountability Statutory accting is important but it does not help management understand the business 我們的會(huì)計(jì)制必須對(duì)管理階層提供經(jīng)營(yíng)決策的參考 Value of Finance Team = Quality Client Data財(cái)務(wù)人員的價(jià)值在於其提供資訊的品質(zhì) Business should be run based on Knowledge of acco

23、unt profitability管理經(jīng)營(yíng)的基礎(chǔ)是客戶的獲利率來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accounting for Time有關(guān)時(shí)間成本 The heart of Client Profitability客戶獲利分析的核心 Must get all employees to recognize its importance所有的員工必須認(rèn)知其重要性 Time reporting must be accurate and complete日?qǐng)?bào)表要完整及準(zhǔn)時(shí)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accounting for Time有關(guān)時(shí)間成本 Methods

24、Time Sheets日?qǐng)?bào)表的填寫Time Allocations工作時(shí)間的分配 Summarized Data is the key資料匯總是關(guān)鍵 Make people accountable for time大家必須對(duì)工作時(shí)間負(fù)責(zé)Account Managers業(yè)務(wù)經(jīng)理人Dept Managers (Creative, Production,etc)部門主管來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accounting for Costs成成本本 Costs fall into Three Categories:成本可分為三大類Chargeable to Client可向客戶收費(fèi)

25、Not Chargeable to Client不可向客戶收費(fèi)Overhead營(yíng)運(yùn)成本 Every $ we spend should be categorized in one of these buckets花每一筆錢時(shí)，評(píng)估一下屬於哪一種成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Chargeable to Client可向客戶收費(fèi)的成本 Basically these are: Direct Staff Costs直接工作人員成本 Out of Pocket Expenses外付費(fèi)用 Direct Staff is the key to being profitable直接工

26、作人員成本是影響客戶獲利的關(guān)鍵 Should be based on a resource plan which delivers profitability應(yīng)發(fā)展 - 人員資源分配計(jì)劃，并考慮對(duì)獲利的影響 Resource Plan needs to be modified for changes in revenue當(dāng)營(yíng)收改變時(shí)，資源分配計(jì)劃應(yīng)隨之調(diào)整來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 Out of Pocket: Let the contract be your guide外付費(fèi)用 依合約行事Get client to agree in advance事前取得客戶的同意S

27、pend clients money like it was your own花客戶的錢，像花自己的錢Chargeable to Client可向客戶收費(fèi)的成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 Keep these to the absolute minimum盡量控制 Need to ask yourself:確實(shí)了解其必要性If the client wont pay for it, is it necessary!Not Chargeable to Client不可向客戶收取之的成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Overhead營(yíng)運(yùn)成本 Everyt

28、hing we do which is not directly related to a clients business is Overhead.與經(jīng)營(yíng)客戶不直接相關(guān)的Establishment (leased premises)例如 房租Genl Management, Finance, IT, Secretaries, etc例如 管理、財(cái)務(wù)、電腦人員.等Office costs, IT Costs, legal, insurance, etc.辦公設(shè)備.等 If the clients wont pay for this, the goal is to be as efficient

29、 as possible.如何在營(yíng)運(yùn)成本各項(xiàng)上增加效率來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Standard Costs vs Allocated Costs標(biāo)準(zhǔn)成本與分配成本 Standard Costs assigns a $ value to each hour of time an individual works每個(gè)人工作的單位小時(shí)成本標(biāo)準(zhǔn)成本 If an employee works beyond the standard work week, his standard cost could exceed what he actually gets paid Alloc

30、ated Costs takes the exact amount that an employee gets paid and allocates that over the hours actually worked分配成本員工的總成本除以實(shí)際工作小時(shí)數(shù) The compilation of allocated cost should always tie back to the accounting profit Used for Client Profitability reported to OMW來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 Example:-Monthly

31、salaries : 1,600Standard monthly working hours : 160Hourly rate : 10Actual working hours : 200 Standard cost : 200hrs * 10/hr = 2,000 Allocated cost : still at 1,600 If we use allocated cost as a basis to charge client, then we under-bill the client by 400 Standard Costs vs Allocated Costs標(biāo)準(zhǔn)成本與分配成本來(lái)

32、自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 So why is this important! Standard Costing tells us the true story of what the client should be paying for標(biāo)準(zhǔn)成本會(huì)反映出客戶應(yīng)支付的費(fèi)用 Allocated costs is usually what the client, under a multiplier based fee will pay for分配成本反映出客戶愿支付的費(fèi)用 We need to figure out to how not to give away our o

33、ver-time必須注意，超時(shí)工作的部分不應(yīng)免費(fèi) Understand the inherent cost of overtime太多超時(shí)工作的狀況應(yīng)注意 Productivity生產(chǎn)力 Employee reward expectation員工對(duì)報(bào)酬期望的改變Standard Costs vs Allocated Costs標(biāo)準(zhǔn)成本與分配成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Why Bother with Standard Costs標(biāo)準(zhǔn)成本 It is a valuable tool in understanding resource management是了解資源管理的重

34、要工具 provides valuable information which can help support client contract negotiations提供與客戶溝通合約條件時(shí)的重要資訊 Enables you to set standards, for each employee, manager and account有助於設(shè)立標(biāo)準(zhǔn) Enables performance comparisons:有助於評(píng)估績(jī)效 Employee utilization員工產(chǎn)能利用率 Performance vs staffing plan 績(jī)效與人員聘用計(jì)劃 Billable/Non-B

35、illable performance: ind, dept, office 可收費(fèi)的成本與不可收費(fèi)的成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Who Should be Accountable這些是誰(shuí)的責(zé)任 Accountability needs to reach everyone每一個(gè)人的責(zé)任 Everyone should be evaluated against established standards for utilization針對(duì)已設(shè)立的標(biāo)準(zhǔn)作個(gè)別評(píng)估 Department managers need to be responsible for their re

36、ports部門主管要監(jiān)督評(píng)估的確實(shí)性 Account managers need to be responsible for業(yè)務(wù)經(jīng)理人員 Client profitability (more to come)客戶獲利率 Performance vs resource plan績(jī)效與資源分配計(jì)劃 Accuracy of revenue forecast實(shí)際與預(yù)估的收入 All out of pocket costs所有的外付成本來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accounting Firm Model會(huì)計(jì)師事務(wù)所模式 The Professional service firms

37、 (Lawyers and Accountants), live by standard cost專業(yè)的服務(wù)業(yè)，依標(biāo)準(zhǔn)成本收費(fèi) Each Staff member is accountable for his own每個(gè)員工要對(duì)以下負(fù)責(zé) Chargeable hours可收費(fèi)的工作小時(shí)數(shù) Utilization rate產(chǎn)能利用率 Each Staff member reports to a department manager who is accountable for his groups performance in the above two areas Each departmen

38、t manager is responsible for his own and group performance 部門責(zé)任制來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Accounting Firm Model Each account manager is responsible for業(yè)務(wù)經(jīng)理人負(fù)責(zé)任 Hours charged to his account收費(fèi)小時(shí)數(shù) Out of Pocket cost on his account 外付成本 amounts billed to the client向客戶收取之費(fèi)用 amount of billable hours vs non

39、-charged hours可收費(fèi)之工作時(shí)數(shù)與不可收費(fèi)工作時(shí)數(shù)之差異 All employees are evaluated and incentivized based on these performance criteria員工的評(píng)估及獎(jiǎng)勵(lì)是根據(jù)這些標(biāo)準(zhǔn) Advertising, being staff driven, is very similar to this model. Commission compensation makes the revenue stream more volatile廣告公司的經(jīng)營(yíng)模式非常類似，傭金制反而變化太大來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的

40、資料庫(kù)下載如何善用科技Use Technology for Profit來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Technology We have all failed as Businessmen in this area在這個(gè)領(lǐng)域，我們大部分表現(xiàn)不佳 Everything we do in business should be based on cost / reward or ROI (Return on Investment)所有的決策應(yīng)依據(jù)投資/報(bào)酬分析 When was the last time you submitted a ROI calculation for

41、IT?是否針對(duì)IT的投資作ROI分析？ The reason that we dont do it, is because it is difficult to quantify 我們沒有做的原因是因?yàn)榱炕睦щy度高？來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載TechnologySo if we dont do ROI, what should we do before we invest?如果我們無(wú)法作ROI，投資前該如何評(píng)估？Prepare an informal ROI Will the equipment make us more efficient這些技術(shù)、設(shè)備是否會(huì)增加我們

42、的效率？- Can we save headcount能否幫助我們降低員工人數(shù)？- Can we get more done with the same people讓我們?cè)诩扔械膯T工基礎(chǔ)上作更多事？- Can we give the client something better, that they will pay for能否提供給客戶更好的服務(wù)，而且他們樂於付費(fèi)的？- What will it cost us if we dont get the equipment如果我們不投資，我們要付出的代價(jià)是什麼？來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Technology Quant

43、ify the value of the items just discussed and compare that to the costs嘗試把投資帶來(lái)的好處量化并與成本比較 Payback should be fast 1 or 2 years at most Figure out how to pay for equipment with 思考如何支付這項(xiàng)投資 additional revenue from clients是否有更多的收入 cost savings成本的節(jié)省 or create competitive advantage which adds value to the

44、agency (justify : be critical)因?yàn)閮r(jià)值的提升造成競(jìng)爭(zhēng)優(yōu)勢(shì)，而有額外的資源來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Technology We shouldnt just buy equipment to keep up, We need to have the equipment make us better more profitable. 設(shè)備的投資不是只為趕上潮流，而是要讓我們獲利情況改善。來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Financial Model來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Financial Model

45、The Traditional P&L: 傳統(tǒng)的盈虧分析Billings營(yíng)業(yè)額Revenue收入（減退營(yíng)業(yè)稅，文化稅和 Mindshare 所占的收入）Staff Costs員工成本Establishment Costs辦公室成本（租金,裝修折舊）Personal Costs個(gè)人成本（出差,培訓(xùn)）Commercial Costs 商業(yè)成本（業(yè)務(wù)推廣）Office / IT costs辦公費(fèi)用成本（通訊,文具等）Finance & General一般管理人員成本Overhead Allocation區(qū)域成本（攤分總部費(fèi)用）Operating Profit營(yíng)運(yùn)獲利來(lái)自來(lái)自 中國(guó)最大

46、的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Financial Model Key Indicators: 主要指標(biāo)Revenue Growth % 收入成長(zhǎng)率Staff cost / Revenue % 人員成本占收入比例Operating Profit Margin % 營(yíng)運(yùn)利潤(rùn)率Revenue Conversion % 收入轉(zhuǎn)為利潤(rùn)比例 Productivity Indicators: 生產(chǎn)力指標(biāo)Revenue per Head 平均每人收入額Profit Per Head 平均每人利潤(rùn)額來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 Example to Revenue Conversion

47、Year 2000 1999 Difference Revenue 1,300 1,000 300 Op profit 200 100 100 Revenue conversion 100/300 * 100% = 33.3%Financial Model來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Financial Model In the Agency, we have learned that efficient and productive office should earn margins of 25%-30% before bonus and O/H.在獲利要求上，25%-

48、30%是一個(gè)標(biāo)準(zhǔn) The way we get to these margins are different in each market due to:各市場(chǎng)在下列之成本結(jié)構(gòu)不同，所以獲利要求也可能有些調(diào)整。Costs of Staff (ExPats, Social taxes, salaries)Costs of Real estateMarket cost of doing business ( keeping up with standards in the market)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載P&L Model - UnitExpected Of

49、fice margin before bonus and O/H should be 25% - 30%:Revenue1,000Staff Costs (pre-bonus)47047% (Tgt 45%)Establishment Costs707%All Other Costs 19019%Pft bef. Bonus & O/H 27027%O/H707%Profit before Bonus 20020%來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Client Profitability來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Client Profitabil

50、ity - Accountability客戶獲利率 Account Managers can not influence entire P&L.業(yè)務(wù)經(jīng)理人無(wú)法影響全公司的盈虧 Account managers are responsible for:但他(她)可對(duì)下列元素有所責(zé)任Revenues收入Staffing on the account服務(wù)於客戶的人員成本Out-of-Pocket costs外付成本(與服務(wù)客戶相關(guān)的)Contribution Profit = Revenues - Direct staff - Direct Other Costs (out-of-pocke

51、t)來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載What should we know ? Direct Staff Costs (直接人員成本): represent the cost of people directly related to the revenue being generated. This should include Creative, Account Management, Production, and any other individuals who work directly on the account. Target should be 75%-8

52、0% of S/R%與產(chǎn)出收入有直接關(guān)系的人員 Direct Other Costs (其他直接成本): are basically all out-of-pocket costs not reimbursed by the client. Mainly T&E, presentation costs, research, etc.與服務(wù)客戶有關(guān)的外付成本，且無(wú)法向客戶收取的來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載What should we know?Contribution Profit : represents Revenues less Direct Staff &a

53、mp; Direct Other CostContribution Margin % : Contribution Pft / Revenue Target should be 60%Local Overhead (本地營(yíng)運(yùn)成本): represents all of the costs of running an office which can not be directly attributed to a client.與服務(wù)客戶非直接相關(guān)的辦公室營(yíng)運(yùn)成本(allocated on Direct staff)These include :Indirect Staff: General M

54、anagement, Finance, Back office, Administrative staff, etcEstablishment; Insurance, Legal, Training and all other costs of doing business not directly attributable to clients 來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載What should we know?Regional , OMW, Client Overhead (區(qū)域性/全球客戶營(yíng)運(yùn)成本) : this is the o/h associated with

55、 running the regions, OMW and central client teams (allocated based on revenues)Operating Profit (營(yíng)運(yùn)利潤(rùn)): Contribution Profit less Local O/H and Reg/OMW/WCS O/H 來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載The 20% Model - (Regional) What is an appropriate Contribution Margin?To earn a 20% Operating Profit Margin contrib

56、ution should be at least 57.5% as follows:Revenue1,000Direct Staff Costs 37537.5%Direct Other 50 5%Contribution Profit 57557.5%Local O/H 34034%Reg/OMW/WCS O/H 35 3.5%Operating Profit 200 20%來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Contribution Margin % Under 20% Model we should be looking for a Contribution margin

57、near 60% When we are doing our resource plans, any client projected at lower margins need to challenged作資源分配計(jì)劃時(shí)，客戶contribution margin未達(dá)要求標(biāo)準(zhǔn)，我們應(yīng)檢討Do we need to re-negotiate compensation?合約條件是否合理？Are we over-servicing the revenues?服務(wù)成本與收入是否成比例？Are our out-of-pocket costs necessary?外付成本的必要性？How can we

58、restructure account team?是否要改變服務(wù)小組結(jié)構(gòu)？來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載WPP Group來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載WPP Group Publicly traded on the UK and US stock exchanges在美國(guó)、英國(guó)公開上市 Our owners / shareholders expect us to deliver continued growth in profits based on revenue growth with competitive margins股東的期望- 不斷增加的

59、利潤(rùn) 持續(xù)的成長(zhǎng)- 獲利率符合市場(chǎng)競(jìng)爭(zhēng) OMW represents about 33% of the revenues and about 35% of operating profits奧美集團(tuán)在WPP的貢獻(xiàn) 收入 33% 利潤(rùn) 35%來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載 1998 Competitive Performance來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Revenue Growth Total7.9%4.2%11.9%31.0%14.7%3.1%10.1%8.9%0%0%5%5%10%10%15%15%20%20%25%25%30%30%35%35%OMWOMWJWTJWTWPPWPPOmnicomOmnicomIPGIPGTNTNY&RY&RGreyGrey來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大的資料庫(kù)下載Organic Revenue Growth - Total7.5%4.2%6.6%15.9%14.8%3.1%7.7%8.9%0%0%2%2%4%4%6%6%8%8%10%10%12%12%14%14%16%16%18%18%OMWOMWJWTJWTWPPWPPOmnicomOmnicomIPGIPGTNTNY&RY&RGreyGrey來(lái)自來(lái)自 中國(guó)最大的資料庫(kù)下載中國(guó)最大