【正文】 for technology electronic file transfers, etc. 各項科技設(shè)備使用可否向客戶收費 ? Don’t spend money on items Client will not pay for 不應(yīng)該花錢在客戶不會支付費用的項目 ? Be prudent with the client’s money and they will be more willing to agree to costs 花客戶錢時，務(wù)必謹慎 資料庫下載 The Basics for Running this Business ? Collect your money 收回應(yīng)收帳款 ? Don’t 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 client’s financial situation ? Work in Progress 注意未結(jié)卡帳款 – This is unbillable production hiding on your balance sheet 有哪些是無法收回的 – Invoice it, Collect. Aged balances are trouble. 帳齡太長容易造成麻煩 資料庫下載 Accountability 會計責(zé)任 資料庫下載 Accountability ? MANAGEMENT ACCOUNTING is more important to management than Statutory accounting? 對管理者而言，管理會計更重要 ? Improvement in the financial ratios requires a true understanding of how we are performing financially on each client. 要在財務(wù)上有所改善，必須深入了解每一個客戶的獲利情況 ? You can’t expect an account person to be responsible with the office’s profit margin but ? You can make him responsible for his acct. 業(yè)務(wù)人員對其經(jīng)營的客戶是否獲利有重要的責(zé)任 資料庫下載 Accountability ? Statutory accting is important but it does not help management understand the business 我們的會計制必須對管理階層提供經(jīng)營決策的參考 ? Value of Finance Team = Quality Client Data 財務(wù)人員的價值在於其提供資訊的品質(zhì) ? Business should be run based on Knowledge of account profitability 管理經(jīng)營的基礎(chǔ)是客戶的獲利率 資料庫下載 Accounting for Time 有關(guān)時間成本 ? The heart of Client Profitability 客戶獲利分析的核心 ? Must get all employees to recognize its importance 所有的員工必須認知其重要性 ? Time reporting must be accurate and plete 日報表要 完整及準時 資料庫下載 Accounting for Time 有關(guān)時間成本 ? Methods – Time Sheets 日報表的填寫 – Time Allocations 工作時間的分配 ? Summarized Data is the key 資料匯總是關(guān)鍵 ? Make people accountable for time 大家必須對工作時間負責(zé) – Account Managers 業(yè)務(wù)經(jīng)理人 – Dept Managers (Creative, Production,etc) 部門主管 資料庫下載 Accounting for Costs 成本 ? Costs fall into Three Categories: 成本可分為三大類 – Chargeable to Client 可向客戶收費 – Not Chargeable to Client 不可向客戶收費 – Overhead 營運成本 ? Every $ we spend should be categorized in one of these buckets 花每一筆錢時，評估一下屬於哪一種成本 資料庫下載 Chargeable to Client 可向客戶收費的成本 ? Basically these are: – Direct Staff Costs 直接工作人員成本 – Out of Pocket Expenses 外付費用 ? Direct Staff is the key to being profitable 直接工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 人員資源分配計劃，并考慮對獲利的影響 – Resource Plan needs to be modified for changes in revenue 當營收改變時，資源分配計劃應(yīng)隨之調(diào)整 資料庫下載 ? Out of Pocket: Let the contract be your guide 外付費用 ∶ 依合約行事 – Get client to agree in advance 事前取得客戶的同意 – Spend client’s money like it was your own 花客戶的錢，像花自己的錢 Chargeable to Client 可向客戶收費的成本 資料庫下載 ? Keep these to the absolute minimum 盡量控制 ? Need to ask yourself: 確實了解其必要性 If the client won’t pay for it, is it necessary! Not Chargeable to Client 不可向客戶收取之的成本 資料庫下載 Overhead 營運成本 ? Everything we do which is not directly related to a client’s business is Overhead. 與經(jīng)營客戶不直接相關(guān)的 – Establishment (leased premises) 例如 ∶ 房租 – Gen’l Management, Finance, IT, Secretaries, etc 例如 ∶ 管理、財務(wù)、電腦人員 ...等 – Office costs, IT Costs, legal, insurance, etc. 辦公設(shè)備 ...等 ? If the clients won’t pay for this, the goal is to be as efficient as possible. 如何在營運成本各項上增加效率 資料庫下載 Standard Costs vs Allocated Costs 標準成本與分配成本 ? Standard Costs assigns a $ value to each hour of time an individual works 每個人工作的單位小時成本 ?標準成本 – If an employee works beyond the standard work week, his standard cost could exceed what he actually gets paid ? Allocated 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際工作小時數(shù) – The pilation of allocated cost should always tie back to the accounting profit – Used for Client Profitability reported to OMW 資料庫下載 ? Example: – Monthly salaries : 1,600 – Standard monthly working hours : 160 – Hourly rate : 10 – Actual 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 underbill the client by 400 Standard Costs vs Allocated Costs 標準成本與分配成本 資料庫下載 ? So why is this important! ? Standard Costing tells us the true story of what the client should be paying for 標準成本會反映出客戶應(yīng)支付的費用 ? 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用 ? We need to figure out to how not to give away our overtime 必須注意，超時工作的部分不應(yīng)免費 ? Understand the inherent cost of overtime 太多超時工作的狀況應(yīng)注意 – Productivity 生產(chǎn)力 – Employee reward expectation 員工對報酬期望的改變 Standard Costs vs Allocated Costs 標準成本與分配成本 資料庫下載 Why Bother with Standard Costs 標準成本 ? It is a valuable tool in understanding resource management 是了解資源管理的重要工具 ? provides valuable information which can help support client contract negotiations 提供與客戶溝通合約條件時的重要資訊 ? Enables you to set standards, for each employee, manager and account有助於設(shè)立標準 ? Enables performance parisons: 有助於評估績效 – Employee utilization 員工產(chǎn)能利用率 – Performance vs staffing plan 績效與人員聘用計劃 – Billable/NonBillable performance: ind, dept, office 可收費的成本與不可收費的成本 資料庫下載 Who Should be Accountable 這些是誰的責(zé)任 ? Accountability needs to reach everyone 每一個人的責(zé)任 ? Everyone should be evaluated against established standards for utilization 針對已設(shè)立的標準作個別評估 ? Department managers need to be responsible for their reports 部門主管要監(jiān)督評估的確實性 ? Accou