联合利华中国HPC销售培训部--投资回报率讲义

AvailabilityVisibilityEverywhereEverydayProfitability投资回报率打造世界级销售团队BeingTheBestThatYouCanBe联合利华中国HPC销售培训部2002年3月AvailabilityVisibilityEverywhereEverydayProfitability课程目标•明确学习投资回报率的目的•透彻理解投资回报率•正确填写分销商的投资回报率表格•作出准确的分析报告•制定行动计划AvailabilityVisibilityEverywhereEverydayProfitability第一部分：WHYROI？AvailabilityVisibilityEverywhereEverydayProfitability事事无绝对！例2进货价26，000卖出价26，500利润500利润率500/26500=1.9%利润和利润率例1进货价30卖出价35利润5利润率5/35=14.3%AvailabilityVisibilityEverywhereEverydayProfitability为何要知道ROI举例银行利息：2.0%通货膨胀率：0.1%个人所得利益：1.9%问题努力一年生意的ROI：1.0%AvailabilityVisibilityEverywhereEverydayProfitability与分销商分析ROI知道回报的状况掌握投入资金检讨经营成本不断为投资增值改善经营方法AvailabilityVisibilityEverywhereEverydayProfitability第二部分：What'sROIAvailabilityVisibilityEverywhereEverydayProfitabilityROI的计算公式纯利润投资额纯利=(销售收入-销售成本)-运营成本-税收投资=(库存+应收帐款-应付帐款)+(固定资产净值)%ROI=AvailabilityVisibilityEverywhereEverydayProfitability投资•运营资金=库存+应付帐款-AR•固定资产(净值)=固定资产原投资额-折旧投资=固定资产+流动资金000#DIV/0!0#DIV/0!ReturnOnInvestment(ROI)投资回报率NetProfitAfterTax税后淨利Investment投资FixedAssets固定资产WorkingCapital流动资金NetProfitBeforeTax税前淨利Tax(25%)税金DTCode一月00#DIV/0!00#DIV/0!0Salary薪資費用Incentive奖金费用Allowance津贴费用Insurence保险费Welfare福利金0Fuel油料费Maintenance保养费Parking&Toll停車,过桥费Inserence保险费Tax税金0Rental租金SecurityCharge保全费用Tax税金0Electicity电费Telecom电话费Water水费0Interest利息费用Depreciation折旧费用0#DIV/0!(XXDist.)投资回报率TotalOperatingExpense总营运成本Stationary&Supplies文具设备Utility公用事业费用FinancialCharges财务开支MiscellaneousExpenses杂支(-)OperatingExpense營運成本Salaries,Wages,Allowances人事费用OfficeExpense营业场所费用EPD(1%)TPR促销费用Other其它GrossProfit(TotalIncome)总毛利(总收入)(-)EndingInventory期末库存IncomefromSecondarySales销售收入OtherIncome其它收入VanOperations货车费用Sales(SecondarySales)实销金额(-)CostofGoodsSold销货成本BeginningInventory期初库存Purchases(PrimarySales)购货金額Date123456789101112131415161718192021222324252627282930313233343536373839404142434445AvailabilityVisibilityEverywhereEverydayProfitability销售收入•总收入=销售收入+其它收入–销售收入=实销金额-销货成本–其它收入=EPD+TPR+各种补贴000#DIV/0!0#DIV/0!ReturnOnInvestment(ROI)投资回报率NetProfitAfterTax税后淨利Investment投资FixedAssets固定资产WorkingCapital流动资金NetProfitBeforeTax税前淨利Tax(25%)税金DTCode一月00#DIV/0!00#DIV/0!0Salary薪資費用Incentive奖金费用Allowance津贴费用Insurence保险费Welfare福利金0Fuel油料费Maintenance保养费Parking&Toll停車,过桥费Inserence保险费Tax税金0Rental租金SecurityCharge保全费用Tax税金0Electicity电费Telecom电话费Water水费0Interest利息费用Depreciation折旧费用0#DIV/0!(XXDist.)投资回报率TotalOperatingExpense总营运成本Stationary&Supplies文具设备Utility公用事业费用FinancialCharges财务开支MiscellaneousExpenses杂支(-)OperatingExpense營運成本Salaries,Wages,Allowances人事费用OfficeExpense营业场所费用EPD(1%)TPR促销费用Other其它GrossProfit(TotalIncome)总毛利(总收入)(-)EndingInventory期末库存IncomefromSecondarySales销售收入OtherIncome其它收入VanOperations货车费用Sales(SecondarySales)实销金额(-)CostofGoodsSold销货成本BeginningInventory期初库存Purchases(PrimarySales)购货金額Date123456789101112131415161718192021222324252627282930313233343536373839404142434445AvailabilityVisibilityEverywhereEverydayProfitability销售收入销售收入=实销金额-销货成本销货成本本月期初库存+进货金额-月末库存000#DIV/0!0#DIV/0!ReturnOnInvestment(ROI)投资回报率NetProfitAfterTax税后淨利Investment投资FixedAssets固定资产WorkingCapital流动资金NetProfitBeforeTax税前淨利Tax(25%)税金DTCode一月00#DIV/0!00#DIV/0!0Salary薪資費用Incentive奖金费用Allowance津贴费用Insurence保险费Welfare福利金0Fuel油料费Maintenance保养费Parking&Toll停車,过桥费Inserence保险费Tax税金0Rental租金SecurityCharge保全费用Tax税金0Electicity电费Telecom电话费Water水费0Interest利息费用Depreciation折旧费用0#DIV/0!(XXDist.)投资回报率TotalOperatingExpense总营运成本Stationary&Supplies文具设备Utility公用事业费用FinancialCharges财务开支MiscellaneousExpenses杂支(-)OperatingExpense營運成本Salaries,Wages,Allowances人事费用OfficeExpense营业场所费用EPD(1%)TPR促销费用Other其它GrossProfit(TotalIncome)总毛利(总收入)(-)EndingInventory期末库存IncomefromSecondarySales销售收入OtherIncome其它收入VanOperations货车费用Sales(SecondarySales)实销金额(-)CostofGoodsSold销货成本BeginningInventory期初库存Purchases(PrimarySales)购货金額Date123456789101112131415161718192021222324252627282930313233343536373839404142434445AvailabilityVisibilityEverywhereEverydayProfitability其它收入•EPD–提前付款折扣(15天内1%)•TPR•公司给予分销商的其它补贴–RSV000#DIV/0!0#DIV/0!ReturnOnInvestment(ROI)投资回报率NetProfitAfterTax税后淨利Investment投资FixedAssets固定资产WorkingCapital流动资金NetProfitBeforeTax税前淨利Tax(25%)税金DTCode一月00#DIV/0!00#DIV/0!0Salary薪資費用Incentive奖金费用Allowance津贴费用Insurence保险费Welfare福利金0Fuel油料费Maintenance保养费Parking&Toll停車,过桥费Inserence保险费Tax税金0Rental租金SecurityCharge保全费用Tax税金0Electicity电费Telecom电话费Water水费0Interest利息费用Depreciation折旧费用0#DIV/0!(XXDist.)投资回报率TotalOperatingExpense总营运成本Stationary&Supplies文具设备Utility公用事业费用FinancialCharges财务开支MiscellaneousExpenses杂支(-)OperatingExpense營運成本Salaries,Wages,Allowances人事费用OfficeExpense营业场所费用EPD(1%)TPR促销费用Other其它GrossProfit(TotalIncome)总毛利(总收入)(-)EndingInventory期末库存IncomefromSecondarySales销售收入OtherIncome其它收入VanOperations货车费用Sales(SecondarySales)实销金额(-)CostofGoodsSold销货成本BeginningInventory期初库存Purchases(PrimarySales)购货金額Date123456789101112131415161718192021222324252627282930313233343536373839404142434445AvailabilityVisibilityEverywhereEverydayProfitability运营成本•即为经营各项支出–人事费用–货车费用–办公场所费用–文具设备–公用事业费用–财务开支及其它杂费合计000#DIV/0!0#DIV/0!ReturnOnInvestment(ROI)投资回报率NetProfitAfterTax税后淨利Investment投资FixedAssets固定资产WorkingCapital流动资金NetPr