广州奥美财务培训（英文版）

广州奥美财务培训O&MGuangzhouFinanceTrainingFinanceTraining•Objectivesofthetraining:-•K–KnowledgeHowdowemakemoney/losemoneyWhatisthecost/profitstandardIndustryO&MWhatcanyoudotohelpimproveourprofitability•S–SkillHowdoyouknowyourclient’sprofitability-capacityplan,analysisofcontributionmargin•A–AttitudeWearebusinessman/businesswomanEveryonehasaroleinhelpingthecompanyprofitableFinancedisciplineispartofourprofessionFinanceTrainingTheBusinessMakeMoneyforToday•OurbusinessbyitsnatureisShort-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。–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MakeMoneyforTodayMakeMoneyforToday–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•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。EntrepreneurialApproachIfitwasyourbusiness,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,thattheybelievetheycan’tsucceedwithoutyou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EntrepreneurialApproachRunningTheBusinessTheBasicsforRunningthisBusiness•KeepOverheadLow!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hasthebusinesschangedIscontractrelevant•ChallengeourContracts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–Don’tgetcaughtwithaclientcutinthe4thqtrwhichineffectmeanswehaveworkedforfree客户在第四季删减预算是最糟的情况TheBasicsforRunningthisBusiness•Don’tgiveservicesawayforfree不要提供服务而不收费–ifitsnotinthecontract,makethempayforit•Maketheclienthonorthecontract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•Don’tspendmoneyonitemsClientwillnotpayfor不应该花钱在客户不会支付费用的项目•Beprudentwiththeclient’smoneyandtheywillbemorewillingtoagreetocosts花客户钱时，务必谨慎TheBasicsforRunningthisBusiness•Collectyourmoney收回应收帐款•Don’tfinanceyourclientsbypayingformedia,etc.beforeyoureceivetheircash尽量不要帮客户垫款•Watchyourreceivables!注意应收帐款–Checkbalancesdaily...beapest–watchyourclient’sfinancialsituation•WorkinProgress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