廣州奧美財(cái)務(wù)培訓(xùn)

廣州奧美財(cái)務(wù)培訓(xùn)O&MGuangzhouFinanceTraining第一頁(yè)，共九十八頁(yè)。FinanceTraining

Objectivesofthetraining:-K–KnowledgeHowdowemakemoney/losemoneyWhatisthecost/profitstandardIndustryO&MWhatcanyoudotohelpimproveourprofitability第二頁(yè)，共九十八頁(yè)。S–SkillHowdoyouknowyourclient’sprofitability-capacityplan,analysisofcontributionmarginA–AttitudeWearebusinessman/businesswomanEveryonehasaroleinhelpingthecompanyprofitableFinancedisciplineispartofourprofessionFinanceTraining第三頁(yè)，共九十八頁(yè)。TheBusiness第四頁(yè)，共九十八頁(yè)。MakeMoneyforToday

OurbusinessbyitsnatureisShort-term 我們生意的特質(zhì)是相當(dāng)短期的I’mnottalkingaboutbrandbuilding...…ratherhowbusinessdecisionsneedtobemade 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。第五頁(yè)，共九十八頁(yè)。Clientscomeandgo,reduce/cutbudgetswithlittleto nonotice 客戶來(lái)來(lái)去去，刪減預(yù)算的動(dòng)作突如其來(lái)。Billingcutsinthe4thqtrmeanweareeffectivelyworkingforfree

在第四季刪減預(yù)算意味著我們的工作是免費(fèi)的Wedonotmanufactureaproduct,ourcapitalis ourpeople 我們并不制造產(chǎn)品，我們的資產(chǎn)就是人Employeescomeandgo(highturn-over) 員工也是來(lái)來(lái)去去的MakeMoneyforToday第六頁(yè)，共九十八頁(yè)。MakeMoneyforTodayConstantlychangingbusinesslandscapedoesnotallowustoacceptunder-performingoperations 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Servicebusinessesareexpectedtoshowconsistentearningsgrowth. 服務(wù)性的公司必須要有持續(xù)獲利的成長(zhǎng)第七頁(yè)，共九十八頁(yè)。創(chuàng)業(yè)的精神TheEntrepreneurialApproach第八頁(yè)，共九十八頁(yè)。EntrepreneurialApproachIfitwasyourbusiness,youwouldnot:如果這是你的公司，你一定不會(huì)∶besatisfiedjustgettingby...youwanttomakemoney! 因損益平衡而滿意，Paypeopletositandwaitfornewrevenues

讓你的員工坐著等新生意上門negotiatecontractsthatwereunprofitable 接受無(wú)法獲利的合約第九頁(yè)，共九十八頁(yè)。investintrainingemployeeswholeaveforbetteropportunities 投資於訓(xùn)練員工，他們卻離開(kāi)去尋找更好的機(jī)會(huì)。makelong-termbindingfinancialcommitmentsthatarenotsupportedbyincome… 做一些長(zhǎng)期財(cái)務(wù)的承諾，而卻是沒(méi)有收入的支持。provideservicestotheclientwhichtheclientwouldnotpayfor 免費(fèi)提供服務(wù)給客戶。EntrepreneurialApproach第十頁(yè)，共九十八頁(yè)。Ifitwasyourbusiness,youwould:如果這是你的公司，你一定會(huì)∶onlybuytechnologythatmakesyoubetterandreturnsyourinvestment 只有能讓你更好，及能有所回收時(shí)，才投資於科技makeyourselfsoimportanttotheclient,thattheybelievetheycan’tsucceedwithoutyou 讓客戶相信他們不能沒(méi)有你researchclientscredit,&collectyourmoney 調(diào)查客戶的信用，及時(shí)收回應(yīng)收帳款。youwouldnotbetheirbank!你不會(huì)成為他們的銀行EntrepreneurialApproach第十一頁(yè)，共九十八頁(yè)。RunningTheBusiness第十二頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessKeepOverheadLow! 降低營(yíng)運(yùn)成本Negotiateflexibility

爭(zhēng)取彈性Leveragepriceadvantagewherepossible

運(yùn)用“量”的優(yōu)勢(shì)Don’tbuildadministrativeempires

不要形成管理官僚系統(tǒng)第十三頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessUtilizeyourstaff善用員工clientswillonlypayforthestafftheyreceivevaluefrom(willnotpayforyourBack-office)

有價(jià)值的員工，客戶才愿支付費(fèi)用youshouldkeeptrackoftheutilizationrateofallofyouremployees

充分了解員工的利用率setstandards

設(shè)立標(biāo)準(zhǔn)值reviewperformancevsstandards

評(píng)估現(xiàn)況與標(biāo)準(zhǔn)值之差異makemanagersandindividualsresponsible

每一個(gè)員工都對(duì)此有責(zé)任第十四頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessUtilizeyourstaff善用員工minimizethroughefficiencythenumberofnon-revenuegeneratingstaff

透過(guò)效率的提升可減少非產(chǎn)出收入的員工數(shù)wherepossibleleverageexistingstafffornewbusiness...newbus.teamsareexpensive&O/H

用既有的員工作新生意的開(kāi)發(fā)第十五頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessStaffingshouldmatchrevenuestream

員工與營(yíng)收的關(guān)系Manyefficientofficesunder-staffwithpermanentemployees

能否降低員工的聘用usefreelance/temporarystaff/out-source

利用外部資源onlyhirewhenrevenuestreamisconfirmed

有收入才加人Investigateallalternatives其他的途徑avoidcreatingfixedcosts降低固定成本becreative嘗試不同的作法第十六頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessNegotiateProfitableCompensation

爭(zhēng)取可獲利的條件constantlyreviewexistingcontracts

定期檢討合約中的條件hasthebusinesschangedIscontractrelevantChallengeourContracts

挑戰(zhàn)不利於我們的合約條件Clientsshouldacceptthatweneedtomakeprofit

客戶應(yīng)接受我們是營(yíng)利事業(yè)Communicatewhycurrentcompensationdoesnotallowprofit(ourinefficiencyisnotacceptable)

與客戶溝通有哪些不利於我們的條件

第十七頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessAwellnegotiatedfeeiseasiertomanagethancommission

固定收費(fèi)制度比傭金制度易於管理wegetpaidfortheworkwedo,assuresclientcommitment

我們的付出會(huì)得到一定的報(bào)酬，客戶服務(wù)較有保障第十八頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessCommissions...unpredictabilitymustbemanaged

傭金制度充滿了不確定性，更要有效地管理UnderstandtheRisk/Reward

了解風(fēng)險(xiǎn)與報(bào)酬Considerretainers/minimums

考慮最基本的服務(wù)所需Mustconstantlyunderstandwhatspendwillbe

不斷地確認(rèn)預(yù)算的狀況Equatelevelofservicetoexpectedrevenue

依預(yù)期的收入來(lái)對(duì)應(yīng)服務(wù)的提供Discussclientserviceexpectationsvsrevenuewhenrevenuesareloworfalling

當(dāng)預(yù)算下降時(shí)，客戶服務(wù)的期望會(huì)有何變化Becreative,haveclientpayforthingsoutsidethecommission

嘗試不同的作法，還有哪些費(fèi)用是可向客戶收取的Don’tgetcaughtwithaclientcutinthe4thqtrwhichineffectmeanswehaveworkedforfree

客戶在第四季刪減預(yù)算是最糟的情況第十九頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessDon’tgiveservicesawayforfree

不要提供服務(wù)而不收費(fèi)ifitsnotinthecontract,makethempayforit Maketheclienthonorthecontract

讓客戶尊重合約invoicealleligibleout-of-pocketcosts

向客戶收取外付直接費(fèi)用figureouthowtobillfortechnologyelectronic,etc.

各項(xiàng)科技設(shè)備使用可否向客戶收費(fèi)Don’tspendmoneyonitemsClientwillnotpayfor

不應(yīng)該花錢在客戶不會(huì)支付費(fèi)用的項(xiàng)目Beprudentwiththeclient’smoneyandtheywillbemorewillingtoagreetocosts

花客戶錢時(shí)，務(wù)必謹(jǐn)慎第二十頁(yè)，共九十八頁(yè)。TheBasicsforRunningthisBusinessCollectyourmoney收回應(yīng)收帳款Don’tfinanceyourclientsbypayingformedia,etc.beforeyoureceivetheircash

盡量不要幫客戶墊款Watchyourreceivables!

注意應(yīng)收帳款Checkbalancesdaily...beapestwatchyourclient’sfinancialsituationWorkinProgress注意未結(jié)卡帳款

Thisisunbillableproductionhidingonyourbalancesheet

有哪些是無(wú)法收回的Invoiceit,Collect.Agedbalancesaretrouble.

帳齡太長(zhǎng)容易造成麻煩第二十一頁(yè)，共九十八頁(yè)。Accountability會(huì)計(jì)責(zé)任第二十二頁(yè)，共九十八頁(yè)。AccountabilityMANAGEMENTACCOUNTINGismoreimportanttomanagementthanStatutoryaccounting?

對(duì)管理者而言，管理會(huì)計(jì)更重要Improvementinthefinancialratiosrequiresatrueunderstandingofhowweareperformingfinancially oneachclient.

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Youcan’texpectanaccountpersontoberesponsiblewiththeoffice’sprofitmargin butYoucanmakehimresponsibleforhisacct.

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)任第二十三頁(yè)，共九十八頁(yè)。AccountabilityStatutoryacctingisimportantbutitdoesnothelpmanagementunderstandthebusiness

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ValueofFinanceTeam=QualityClientData

財(cái)務(wù)人員的價(jià)值在於其提供資訊的品質(zhì)BusinessshouldberunbasedonKnowledgeofaccountprofitability

管理經(jīng)營(yíng)的基礎(chǔ)是客戶的獲利率第二十四頁(yè)，共九十八頁(yè)。AccountingforTime

有關(guān)時(shí)間成本TheheartofClientProfitability

客戶獲利分析的核心Mustgetallemployeestorecognizeitsimportance

所有的員工必須認(rèn)知其重要性Timereportingmustbeaccurateandcomplete

日?qǐng)?bào)表要完整及準(zhǔn)時(shí)第二十五頁(yè)，共九十八頁(yè)。AccountingforTime

有關(guān)時(shí)間成本MethodsTimeSheets 日?qǐng)?bào)表的填寫(xiě)TimeAllocations 工作時(shí)間的分配SummarizedDataisthekey

資料匯總是關(guān)鍵Makepeopleaccountablefortime

大家必須對(duì)工作時(shí)間負(fù)責(zé)AccountManagers

業(yè)務(wù)經(jīng)理人DeptManagers(Creative,Production,etc)

部門主管第二十六頁(yè)，共九十八頁(yè)。AccountingforCosts 成本CostsfallintoThreeCategories:

成本可分為三大類ChargeabletoClient 可向客戶收費(fèi)NotChargeabletoClient 不可向客戶收費(fèi)Overhead 營(yíng)運(yùn)成本Every$wespendshouldbecategorizedinoneofthesebuckets

花每一筆錢時(shí)，評(píng)估一下屬於哪一種成本第二十七頁(yè)，共九十八頁(yè)。ChargeabletoClient

可向客戶收費(fèi)的成本Basicallytheseare:DirectStaffCosts

直接工作人員成本OutofPocketExpenses

外付費(fèi)用DirectStaffisthekeytobeingprofitable

直接工作人員成本是影響客戶獲利的關(guān)鍵Shouldbebasedonaresourceplanwhichdeliversprofitability

應(yīng)發(fā)展--人員資源分配計(jì)劃，并考慮對(duì)獲利的影響ResourcePlanneedstobemodifiedforchangesinrevenue

當(dāng)營(yíng)收改變時(shí)，資源分配計(jì)劃應(yīng)隨之調(diào)整第二十八頁(yè)，共九十八頁(yè)。OutofPocket:Letthecontractbeyourguide

外付費(fèi)用∶依合約行事Getclienttoagreeinadvance

事前取得客戶的同意Spendclient’smoneylikeitwasyourown

花客戶的錢，像花自己的錢ChargeabletoClient

可向客戶收費(fèi)的成本第二十九頁(yè)，共九十八頁(yè)。Keepthesetotheabsoluteminimum

盡量控制Needtoaskyourself:

確實(shí)了解其必要性Iftheclientwon’tpayforit,isitnecessary!NotChargeabletoClient

不可向客戶收取之的成本第三十頁(yè)，共九十八頁(yè)。Overhead 營(yíng)運(yùn)成本Everythingwedowhichisnotdirectlyrelatedtoaclient’sbusinessisOverhead.

與經(jīng)營(yíng)客戶不直接相關(guān)的Establishment(leasedpremises) 例如∶房租

Gen’lManagement,Finance,IT,Secretaries,etc

例如∶管理、財(cái)務(wù)、電腦人員...等Officecosts,ITCosts,legal,insurance,etc.

辦公設(shè)備...等Iftheclientswon’tpayforthis,thegoalistobeasefficientaspossible.

如何在營(yíng)運(yùn)成本各項(xiàng)上增加效率第三十一頁(yè)，共九十八頁(yè)。StandardCostsvsAllocatedCosts

標(biāo)準(zhǔn)成本與分配成本StandardCostsassignsa$valuetoeachhouroftimeanindividualworks

每個(gè)人工作的單位小時(shí)成本標(biāo)準(zhǔn)成本Ifanemployeeworksbeyondthestandardworkweek,hisstandardcostcouldexceedwhatheactuallygetspaidAllocatedCoststakestheexactamountthatanemployeegetspaidandallocatesthatoverthehoursactuallyworked

分配成本員工的總成本除以實(shí)際工作小時(shí)數(shù)ThecompilationofallocatedcostshouldalwaystiebacktotheaccountingprofitUsedforClientProfitabilityreportedtoOMW第三十二頁(yè)，共九十八頁(yè)。Example:- Monthlysalaries:1,600Standardmonthlyworkinghours:160Hourlyrate:10Actualworkinghours:200Standardcost:200hrs*10/hr=2,000 Allocatedcost:stillat1,600Ifweuseallocatedcostasabasistochargeclient,thenweunder-billtheclientby400 StandardCostsvsAllocatedCosts

標(biāo)準(zhǔn)成本與分配成本第三十三頁(yè)，共九十八頁(yè)。Sowhyisthisimportant!StandardCostingtellsusthetruestoryofwhattheclientshouldbepayingfor

標(biāo)準(zhǔn)成本會(huì)反映出客戶應(yīng)支付的費(fèi)用Allocatedcostsisusuallywhattheclient,underamultiplierbasedfeewillpayfor

分配成本反映出客戶愿支付的費(fèi)用Weneedtofigureouttohownottogiveawayourover-time

必須注意，超時(shí)工作的部分不應(yīng)免費(fèi)Understandtheinherentcostofovertime

太多超時(shí)工作的狀況應(yīng)注意

Productivity 生產(chǎn)力Employeerewardexpectation 員工對(duì)報(bào)酬期望的改變StandardCostsvsAllocatedCosts

標(biāo)準(zhǔn)成本與分配成本第三十四頁(yè)，共九十八頁(yè)。WhyBotherwithStandardCosts

標(biāo)準(zhǔn)成本Itisavaluabletoolinunderstandingresourcemanagement

是了解資源管理的重要工具providesvaluableinformationwhichcanhelpsupportclientcontractnegotiations

提供與客戶溝通合約條件時(shí)的重要資訊Enablesyoutosetstandards,foreachemployee,managerandaccount有助於設(shè)立標(biāo)準(zhǔn)

Enablesperformancecomparisons:

有助於評(píng)估績(jī)效Employeeutilization 員工產(chǎn)能利用率Performancevsstaffingplan 績(jī)效與人員聘用計(jì)劃Billable/Non-Billableperformance:ind,dept,office

可收費(fèi)的成本與不可收費(fèi)的成本第三十五頁(yè)，共九十八頁(yè)。WhoShouldbeAccountable

這些是誰(shuí)的責(zé)任Accountabilityneedstoreacheveryone

每一個(gè)人的責(zé)任Everyoneshouldbeevaluatedagainstestablishedstandardsforutilization

針對(duì)已設(shè)立的標(biāo)準(zhǔn)作個(gè)別評(píng)估Departmentmanagersneedtoberesponsiblefor theirreports

部門主管要監(jiān)督評(píng)估的確實(shí)性Accountmanagersneedtoberesponsiblefor

業(yè)務(wù)經(jīng)理人員Clientprofitability(moretocome) 客戶獲利率Performancevsresourceplan 績(jī)效與資源分配計(jì)劃Accuracyofrevenueforecast 實(shí)際與預(yù)估的收入Alloutofpocketcosts 所有的外付成本第三十六頁(yè)，共九十八頁(yè)。AccountingFirmModel

會(huì)計(jì)師事務(wù)所模式TheProfessionalservicefirms(LawyersandAccountants),livebystandardcost

專業(yè)的服務(wù)業(yè)，依標(biāo)準(zhǔn)成本收費(fèi)EachStaffmemberisaccountableforhisown

每個(gè)員工要對(duì)以下負(fù)責(zé)Chargeablehours 可收費(fèi)的工作小時(shí)數(shù)Utilizationrate 產(chǎn)能利用率

EachStaffmemberreportstoadepartmentmanagerwhoisaccountableforhisgroup’sperformanceintheabovetwoareasEachdepartmentmanagerisresponsibleforhisownandgroupperformance 部門責(zé)任制第三十七頁(yè)，共九十八頁(yè)。AccountingFirmModelEachaccountmanagerisresponsiblefor

業(yè)務(wù)經(jīng)理人負(fù)責(zé)任Hourschargedtohisaccount 收費(fèi)小時(shí)數(shù)

OutofPocketcostonhisaccount 外付成本amountsbilledtotheclient 向客戶收取之費(fèi)用amountofbillablehoursvsnon-chargedhours

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Allemployeesareevaluatedandincentivizedbasedontheseperformancecriteria

員工的評(píng)估及獎(jiǎng)勵(lì)是根據(jù)這些標(biāo)準(zhǔn)Advertising,beingstaffdriven,isverysimilartothismodel.Commissioncompensationmakestherevenuestreammorevolatile

廣告公司的經(jīng)營(yíng)模式非常類似，傭金制反而變化太大第三十八頁(yè)，共九十八頁(yè)。如何善用科技UseTechnologyforProfit第三十九頁(yè)，共九十八頁(yè)。Technology WehaveallfailedasBusinessmeninthisarea

在這個(gè)領(lǐng)域，我們大部分表現(xiàn)不佳Everythingwedoinbusinessshouldbebasedoncost/rewardorROI(ReturnonInvestment)

所有的決策應(yīng)依據(jù)投資/報(bào)酬分析WhenwasthelasttimeyousubmittedaROIcalculationforIT?

是否針對(duì)IT的投資作ROI分析？Thereasonthatwedon’tdoit,isbecauseitisdifficulttoquantify

我們沒(méi)有做的原因是因?yàn)榱炕睦щy度高？第四十頁(yè)，共九十八頁(yè)。TechnologySoifwedon’tdoROI,whatshouldwedobeforeweinvest?

如果我們無(wú)法作ROI，投資前該如何評(píng)估？PrepareaninformalROIWilltheequipmentmakeusmoreefficient

這些技術(shù)、設(shè)備是否會(huì)增加我們的效率？Canwesaveheadcount 能否幫助我們降低員工人數(shù)？Canwegetmoredonewiththesamepeople 讓我們?cè)诩扔械膯T工基礎(chǔ)上作更多事？Canwegivetheclientsomethingbetter,thattheywillpayfor 能否提供給客戶更好的服務(wù)，而且他們樂(lè)於付費(fèi)的？Whatwillitcostusifwedon’tgettheequipment 如果我們不投資，我們要付出的代價(jià)是什麼？第四十一頁(yè)，共九十八頁(yè)。TechnologyQuantifythevalueoftheitemsjustdiscussedandcomparethattothecosts

嘗試把投資帶來(lái)的好處量化并與成本比較Paybackshouldbefast1or2yearsatmostFigureouthowtopayforequipmentwith

思考如何支付這項(xiàng)投資additionalrevenuefromclients

是否有更多的收入costsavings

成本的節(jié)省orcreatecompetitiveadvantagewhichaddsvaluetotheagency(justify:becritical)

因?yàn)閮r(jià)值的提升造成競(jìng)爭(zhēng)優(yōu)勢(shì)，而有額外的資源第四十二頁(yè)，共九十八頁(yè)。TechnologyWeshouldn’tjustbuyequipmenttokeepup,Weneedtohavetheequipmentmakeusbettermoreprofitable.

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。第四十三頁(yè)，共九十八頁(yè)。FinancialModel第四十四頁(yè)，共九十八頁(yè)。FinancialModelTheTraditionalP&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）StaffCosts 員工成本EstablishmentCosts 辦公室成本（租金,裝修折舊）PersonalCosts 個(gè)人成本（出差,培訓(xùn)）CommercialCosts 商業(yè)成本（業(yè)務(wù)推廣）Office/ITcosts 辦公費(fèi)用成本（通訊,文具等）Finance&General 一般管理人員成本OverheadAllocation 區(qū)域成本（攤分總部費(fèi)用）OperatingProfit 營(yíng)運(yùn)獲利第四十五頁(yè)，共九十八頁(yè)。FinancialModelKeyIndicators:主要指標(biāo)RevenueGrowth%收入成長(zhǎng)率Staffcost/Revenue%人員成本占收入比例OperatingProfitMargin%營(yíng)運(yùn)利潤(rùn)率RevenueConversion%收入轉(zhuǎn)為利潤(rùn)比例ProductivityIndicators:生產(chǎn)力指標(biāo)RevenueperHead平均每人收入額ProfitPerHead平均每人利潤(rùn)額第四十六頁(yè)，共九十八頁(yè)。ExampletoRevenueConversionYear20001999DifferenceRevenue 1,3001,000300Opprofit200100100Revenueconversion100/300*100%=33.3%FinancialModel第四十七頁(yè)，共九十八頁(yè)。FinancialModelIntheAgency,wehavelearnedthatefficientandproductiveofficeshouldearnmarginsof25%-30%beforebonusandO/H.

在獲利要求上，25%-30%是一個(gè)標(biāo)準(zhǔn)Thewaywegettothesemarginsaredifferentineachmarketdueto:

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。CostsofStaff(ExPats,Socialtaxes,salaries)CostsofRealestateMarketcostofdoingbusiness(keepingupwithstandardsinthemarket)第四十八頁(yè)，共九十八頁(yè)。P&LModel-UnitExpectedOfficemarginbeforebonusandO/Hshouldbe25%-30%:Revenue 1,000StaffCosts(pre-bonus) 470 47%(Tgt45%)EstablishmentCosts 70 7%AllOtherCosts 190 19%Pftbef.Bonus&O/H 270 27%O/H 70 7%ProfitbeforeBonus 200 20%第四十九頁(yè)，共九十八頁(yè)。ClientProfitability第五十頁(yè)，共九十八頁(yè)。ClientProfitability-Accountability

客戶獲利率AccountManagerscannotinfluenceentireP&L.

業(yè)務(wù)經(jīng)理人無(wú)法影響全公司的盈虧Accountmanagersareresponsiblefor:

但他(她)可對(duì)下列元素有所責(zé)任∶

Revenues 收入

Staffingontheaccount 服務(wù)於客戶的人員成本

Out-of-Pocketcosts 外付成本(與服務(wù)客戶相關(guān)的)ContributionProfit=Revenues-Directstaff-DirectOtherCosts(out-of-pocket)第五十一頁(yè)，共九十八頁(yè)。Whatshouldweknow?

DirectStaffCosts(直接人員成本):representthecostofpeopledirectlyrelatedtotherevenuebeinggenerated.ThisshouldincludeCreative,AccountManagement,Production,andanyotherindividualswhoworkdirectlyontheaccount.Targetshouldbe75%-80%ofS/R%與產(chǎn)出收入有直接關(guān)系的人員

DirectOtherCosts(其他直接成本):arebasicallyallout-of-pocketcostsnotreimbursedbytheclient.MainlyT&E,presentationcosts,research,etc.與服務(wù)客戶有關(guān)的外付成本，且無(wú)法向客戶收取的第五十二頁(yè)，共九十八頁(yè)。Whatshouldweknow?ContributionProfit:representsRevenueslessDirectStaff&DirectOtherCostContributionMargin%:ContributionPft/RevenueTargetshouldbe60%LocalOverhead(本地營(yíng)運(yùn)成本):representsallofthecostsofrunninganofficewhichcannotbedirectlyattributedtoaclient.與服務(wù)客戶非直接相關(guān)的辦公室營(yíng)運(yùn)成本(allocatedonDirectstaff)Theseinclude: IndirectStaff:GeneralManagement,Finance,Backoffice,Administrativestaff,etcEstablishment;Insurance,Legal,Trainingandallothercostsofdoingbusinessnotdirectlyattributabletoclients第五十三頁(yè)，共九十八頁(yè)。Whatshouldweknow?Regional,OMW,ClientOverhead

(區(qū)域性/全球客戶營(yíng)運(yùn)成本):thisistheo/hassociatedwithrunningtheregions,OMWandcentralclientteams(allocatedbasedonrevenues)OperatingProfit

(營(yíng)運(yùn)利潤(rùn)):ContributionProfitlessLocalO/HandReg/OMW/WCSO/H第五十四頁(yè)，共九十八頁(yè)。The20%Model-(Regional)

WhatisanappropriateContributionMargin?Toearna20%OperatingProfitMargincontributionshouldbeatleast57.5%asfollows:Revenue 1,000 DirectStaffCosts 375 37.5% DirectOther 50 5%ContributionProfit 575 57.5% LocalO/H 340 34%

Reg/OMW/WCSO/H 35 3.5%OperatingProfit 200 20%第五十五頁(yè)，共九十八頁(yè)。ContributionMargin%Under20%ModelweshouldbelookingforaContributionmarginnear60%Whenwearedoingourresourceplans,anyclientprojectedatlowermarginsneedtochallenged

作資源分配計(jì)劃時(shí)，客戶contributionmargin未達(dá)要求標(biāo)準(zhǔn)，我們應(yīng)檢討∶Doweneedtore-negotiatecompensation?

合約條件是否合理？Areweover-servicingtherevenues?

服務(wù)成本與收入是否成比例？Areourout-of-pocketcostsnecessary?

外付成本的必要性？Howcanwerestructureaccountteam?

是否要改變服務(wù)小組結(jié)構(gòu)？第五十六頁(yè)，共九十八頁(yè)。WPPGroup第五十七頁(yè)，共九十八頁(yè)。WPPGroupPubliclytradedontheUKandUSstockexchanges

在美國(guó)、英國(guó)公開(kāi)上市Ourowners/shareholdersexpectustodelivercontinuedgrowthinprofitsbasedonrevenuegrowthwithcompetitivemargins

股東的期望∶不斷增加的利潤(rùn)持續(xù)的成長(zhǎng)獲利率符合市場(chǎng)競(jìng)爭(zhēng)OMWrepresentsabout33%oftherevenuesandabout35%ofoperatingprofits

奧美集團(tuán)在WPP的貢獻(xiàn)∶收入∶33%利潤(rùn)∶35%第五十八頁(yè)，共九十八頁(yè)。1998CompetitivePerformance第五十九頁(yè)，共九十八頁(yè)。RevenueGrowthTotal第六十頁(yè)，共九十八頁(yè)。OrganicRevenueGrowth-Total第六十一頁(yè)，共九十八頁(yè)。RevenueGrowth-U.S.第六十二頁(yè)，共九十八頁(yè)。OrganicRevenueGrowth-U.S.第六十三頁(yè)，共九十八頁(yè)。RevenueGrowth-International第六十四頁(yè)，共九十八頁(yè)。OrganicRevenueGrowth-International第六十五頁(yè)，共九十八頁(yè)。StaffCost/Revenue%第六十六頁(yè)，共九十八頁(yè)。OperatingMargin%

(includingEquity)

第六十七頁(yè)，共九十八頁(yè)。OperatingProfitGrowth第六十八頁(yè)，共九十八頁(yè)。Source:AdvertisingAge1997rankingWorldwiderankbymajormarket第六十九頁(yè)，共九十八頁(yè)。Source:AdvertisingAge1997rankingWorldwiderankbyemergingmarkets第七十頁(yè)，共九十八頁(yè)。WPPGroupExpectation

WPP集團(tuán)的目標(biāo)WPPiscomparedwithOmnicomandIPGTheirgoalistobetheleaderinthegroup

希望成為領(lǐng)導(dǎo)者Currentlytheyareslightlybehindinmargin,butjustayearortwoaway

目前在利潤(rùn)的表現(xiàn)上尚有些微差距，但相距不遠(yuǎn)Theyappeartobeslippingintherevenuerace

在收入的成長(zhǎng)上差異較大第七十一頁(yè)，共九十八頁(yè)。SowhatdotheyexpectfromOMW在這樣的目標(biāo)下，對(duì)奧美集團(tuán)的期望第七十二頁(yè)，共九十八頁(yè)。15%OrganicProfitGrowth

利潤(rùn)的成長(zhǎng)率∶15%MarginImprovementof1%vsprioryear.Greaterimprovementwhenrevenuegrowthexceeds5% 獲利率每年增加1%或收入增加5%StaffCosttoRevenue%improvementof1%ormoreifS/R%exceed58%

人員成本占收入比率每年降低1%或更多如已超過(guò)58%WPPTargetstoOMW(TotalCo)第七十三頁(yè)，共九十八頁(yè)。Revenueconversionofabovebudget/targetrevenuesat30%orbetter

收入轉(zhuǎn)為利潤(rùn)率至少30%Flexibilityincostbase

在成本上要有彈性WPPTargetstoOMW(TotalCo)第七十四頁(yè)，共九十八頁(yè)。OMWTargets第七十五頁(yè)，共九十八頁(yè)。PlanningOverview

財(cái)務(wù)計(jì)劃ProjectingandControllingourcurrentoperatingresultsisthekeytooursuccess

如何作好的預(yù)估加上好的控制是成功的關(guān)鍵Identifytrendsbeforetheyhappen

對(duì)會(huì)發(fā)生的事能更早預(yù)見(jiàn)Planforinherentriskinourrevenuestream

對(duì)影響收入的風(fēng)險(xiǎn)早作計(jì)劃Createacostbasewhichcanreacttochangesinrevenue

發(fā)展可對(duì)應(yīng)收入改變的費(fèi)用計(jì)Investmentmustbecomeprofitablequickly

投資必須盡快獲利Increasingrevenuesshouldnotbesafetynetwhichcoversforweakcostcontrol

增加的收入不應(yīng)只是彌補(bǔ)費(fèi)用的超支第七十六頁(yè)，共九十八頁(yè)。

OMW-2000TargetApproach

奧美全球如何決定各公司之目標(biāo)

Lookateachregiontodeterminehowtoallocateprofittarget

先決定各區(qū)域之利潤(rùn)目標(biāo)Factorsconsideredinclude:

考量因素包括Expectedrevenuegrowthinregion

成長(zhǎng)空間Recovery/Under-performingunits

是否有績(jī)效不如理想之事業(yè)單位currentmarginlevels

目前利潤(rùn)產(chǎn)出Knownopportunitiesinmarkets/clients

已知之成長(zhǎng)機(jī)會(huì)點(diǎn)stageinunitslife-cycle

各事業(yè)單位之發(fā)展階段第七十七頁(yè)，共九十八頁(yè)。P&LModel-UnitExpectedOfficemarginbeforebonusandO/Hshouldbe25%-30%:Revenue 1,000StaffCosts(pre-bonus) 470 47%(Tgt45%)EstablishmentCosts 70 7%AllOtherCosts 190 19%Pftbef.Bonus&O/H 270 27%O/H 70 7%ProfitbeforeBonus 200 20%第七十八頁(yè)，共九十八頁(yè)。

Budgeting第七十九頁(yè)，共九十八頁(yè)。Budget-OMWExpectations

如何作預(yù)算Revenuesareidentifiedbyclient

先確認(rèn)個(gè)別客戶的預(yù)期收入Bottoms-upstaffingplansarepreparedtosupportaminimumreturnoneachclient

在設(shè)定的客戶獲利標(biāo)準(zhǔn)下，決定可支持的服務(wù)人員成本Allcentralofficecostsarereviewedforefficiencyandwasteiseliminated

跨公司的成本謹(jǐn)慎評(píng)估第八十頁(yè)，共九十八頁(yè)。Budget-OMWExpectations

如何作預(yù)算Plansaredevelopedtoreduceexcesscapacityidentifiedabove

盡量減少產(chǎn)能的浪費(fèi)Zero-basedcostbuild-up(notjustprioryear+x%)

由零開(kāi)始成本預(yù)估Certaincostssuchas:salary&headcountincreases,freelanceandT&Earevariableandgiveofficesomeroomtooperate

營(yíng)運(yùn)的彈性∶薪資及人數(shù)在必要時(shí)可增加，外部資源的利用、差旅應(yīng)酬視為變動(dòng)成本第八十一頁(yè)，共九十八頁(yè)。Budget-OMWExpectationsAgenciesarenotallowedtobudget“NewBusiness”

不應(yīng)該有虛的新客戶的預(yù)算Budgetshouldstandonthesupportablerevenuebase,whichshouldbeconservative

對(duì)收入的預(yù)估要保守Additionalcoststoservicenewbusinessshouldbeaddressedateachforecast

每一季修正預(yù)算時(shí)，可列出對(duì)新生意收入及成本之預(yù)估providedconversiontoprofitisacceptableSeparateNewBusinesstargetsandcostsshouldbediscussedbutnotincludedinthebudget第八十二頁(yè)，共九十八頁(yè)。Budget-OMWExpectationsWhatdowelookat:

一些特別值得注意的項(xiàng)目YearonYearmovementincost

逐年成本的改變Impactofunusual/extraordinaryitems

特別事件成本對(duì)當(dāng)年的影響Phasing

分階段企劃的必要性especiallystaffingwhichdoesnotmatchrevenuetimingOfficeexpectationsvsMarketprojections

整體市場(chǎng)的狀況RevenueGrowth 市場(chǎng)的成長(zhǎng)CostInflation 成本的上升SalaryIncreases 薪資水平的上升第八十三頁(yè)，共九十八頁(yè)。Budgetsaresubmittedmeetingbothregionalandworldwideexpectationsfor:

預(yù)算力求在下列項(xiàng)目上達(dá)到標(biāo)準(zhǔn)∶RevenueGrowth

收入成長(zhǎng)ProfitGrowth

利潤(rùn)成長(zhǎng)MarginImprovement

利潤(rùn)率之改善S/R%improvement

人員成本率之改善ProductivityImprovement(Revenue/Head)

生產(chǎn)力之改善Budget-OMWExpectations第八十四頁(yè)，共九十八頁(yè)。Budgeting-TheProcessTheregionwillreceiveatargetexpectationfromOMWwhichisbasedon:WPPObjectivesMarketrevenuegrowthexpectationsStageofbusinesscycle(recoveryvsmature)CurrentmarginsandratiosTheRFDshoulddiscusstheseexpectationswitheachunitandbuildbudgetstomeetthetarget第八十五頁(yè)，共九十八頁(yè)。TheBudget財(cái)務(wù)預(yù)算Startwithacleanpieceofpaper

一切從零開(kāi)始Sitdownwithaccountpeopletogetrevenueestimatesbyclient

預(yù)估每一個(gè)客戶的收入Buildaresourceplanforeachclient

根據(jù)收入規(guī)劃服務(wù)人員第八十六頁(yè)，共九十八頁(yè)。TheBudget

財(cái)務(wù)預(yù)算Determinewhatnon-revenuegeneratingcostsarenecessarytoruntheoffice

預(yù)估非產(chǎn)出收入的相關(guān)成本FinishBottoms-upBudgetwithoutlookingatyouractualcostbase

由下往上的算出全部成本及收入DeterminewhetherBottoms-upbudgetmeetsexpectation

檢視結(jié)果是否能達(dá)到目標(biāo)第八十七頁(yè)，共九十八頁(yè)。TheBudgetCompareBottoms-upBudgetwiththeoffice’srealcostbase

把由下往上算出的成本與實(shí)際成本作比較Identifyover-capacity/excesscosts

找出差異點(diǎn)Developactionplantoeliminateover-capacity/excesscosts

擬定計(jì)劃來(lái)降低差異點(diǎn)CommittoaFinalBudget 完成預(yù)算MeetsOMWTargetexpectationsEliminatesunproductivecostsFlexibletochangesinrevenues(MUSTBEDELIVERED!)第八十八頁(yè)，共九十八頁(yè)。DoesFinalBudgetShow

最後的預(yù)算是否符合下列標(biāo)準(zhǔn)Atleast15%profitGrowth(bef.PYextraordinary)

利潤(rùn)成長(zhǎng)15%以上Marginimprovementof1%forrevenuegrowthof5%orless,g