【正文】 中國(guó)最大的管理資源中心 第 11 頁(yè) 共 28 頁(yè) SRUs and CCUs reports will also contain variances to the budgeted costs that were caused by inaccuracies in the estimation of unit costs. (see Attribution of Variances on page 22). Corporate Finance Report The Corporate Finance Report (Exhibit 8) is unique and therefore it should include indicators for the management of the financial part of the Return on Equity. As with the rest of the reports, they should reflect performance vs. budget, historical trends and benchmarks, and allow to easily detect the elements that are driving the levels of cost or efficiency away or toward corporate goals. BASIC SET O F DET AILED REP O RTS F O R SRU AN D CCU H EADS*Re al Esta teM O NTH YEARS UMM ARYC ost( +) Dir e c t C ost s( +) Tr a nsfe r r e d C ost s( +/ ) Va r ia nte s( =) S UBT OT AL **( +) Alloc a te d C ost s( +/ ) Va r ia nc e s( =) TO TA LUnit e f f ic ie nc yC ur r e nt a ss e t ba se /drive rOpe r a ting c ost s/ dr ive rDir e c t Cost Br e ak d ownB y A c t i vi t yI t e mRCLaborB e ne f i t sM a t e r i a lS ubc ont r a c t or sEm pl oye e s M i sc e l l a ne ousRCCO S T S B Y S E RVICEp e r sq u ar e m e t e rS e r vi c eO f f i c e sC om m e r c i a l bra nc he sP a r ki ng l ot s. . .Y T D F U L L Y E A RY T D F U L L Y E A RUNIT E FF ICI E NCYC ur r e nt A sse t B a se / dr i ve r (e .g. m2)+ P r e vi ous yea r ass e t s/ dr i ve r+ N e w ass e t s/ dr i ve r W r i t e of f s/ dr i ve rO pe r a t i ng C ost / dr i ve r$ M a i nt e na nc e / dr i ve r$ C l e a ni ng/ dr i ve r$ S e c ur i t y/ dr i ve rY T D F U L L Y E A R BE N CH .B y G e ogr a phy... * Excluding C orporate Finance** SRU and CCU Heads will be eva luated on this costExhi bi t 7ILLUSTRA TIVELa stYe a r B udge tC ur r e ntYe a rYTD F UL L Y EA RLa stYe a r B udge tC ur r e ntYe a r 中國(guó)最大的管理資源中心 第 12 頁(yè) 共 28 頁(yè) Level of detail of revenues and costs Most Telco’s products and services can be divided, at the highest level, into three main groups: POTS (Plain Old Telephone Service), Special Services and Others. Revenues and costs should be disaggregated at the same level to enable the understanding of profitability by product or service overall, product by region and product by customer. In order to allow that understanding, revenues and costs for a specific product or service should be disaggregated early, as shown in Exhibits 9, 10 and 11, if they meet the following criteria: 182。L by using a contribution line to divide revenues and costs, locating controllable revenues and expenses above the line and noncontrollable expenses below the line or off the report, as shown in Exhibit 4. 中國(guó)最大的管理資源中心 第 7 頁(yè) 共 28 頁(yè) The division of expenses should allow CFU Heads to identify those items they can decide upon and therefore be evaluated on, by locating them above the line. Above the line The expenses located above the line should include all direct costs and transferred costs that the Unit can control or influence: ? Network costs that are driven by the CFU’s access requirements and service usage ? Shared Resources Costs (., Real Estate, IT, Fleet, etc.), also driven by usage of services, and Human Resources costs that are deployed to support Unit functions (such as recruiting, training and definition of pensation levels) ? Specific Corporate Center expenses that are directly generated by a particular unit (., planning resources dedicated to new product feasibility analysis or issue management related to a specific unit (ATM/Frame Relay for Large and Medium Clients)) PROF IT AN D LOS S S TAT EM ENT S TRU CTU REABOVE AN D BE LOW TH E LI NE A TTR IB UTI ONAbove contribution line? Realize d revenues (Book revenues bad debt)? Direct internal CFU costs– Direct cost structure– Advertising and Pro motion– Direct depreciation– Operative t axes (concessio n, sales)– Capitaliz able Expenses? Internally transferred cost– Network cost s– SRU and Human Resourc es costs– Specif ic Corpora te Center expenses– Ramp。 Logi st i c s/Ne t work )?No nopera ting in e/No nopera ting as sets+HR costs an d in ternal m u n icati onNet o pera ting as setsCa pital em ploye d**xNo nopera ting as setsCa pital em ploye dxXServ ice usag e(C F U He a ds )Co st/ser vic e(S R U He a ds )XServ ice usag e(C F U He a ds )Co st/ser vic e(S R U He a ds )Pr e taxO p e r ati n gRO CE *Pr e taxNon O p e r ati n gRO CEExh i bi t 1** C a pi t a l e m pl oy e d = Ope ra t i ng a ssets + Non op e ra t i ng a ssets (se e At t ri bu t i on of no no per a t i ng a ssets on pa ge 24 ) 中國(guó)最大的管理資源中心 第 5 頁(yè) 共 28 頁(yè) efficiency improvements decisions. This means that they should be held accountable for service levels provided, for the costs of the services under their responsibility and for the assets they employ in order to provide those services. Exhibit 2 shows a breakdown of costs for the work, that links the different drivers to the ultimate performance indicator. By understanding each of these drivers, work can better manage its responsibilities. A similar breakdown should be used