04奥美观点奥美广告_Finance_training

广州奥美财务培训O&MGuangzhouFinanceTraining,FinanceTraining,Objectivesofthetraining:-KKnowledgeHowdowemakemoney/losemoneyWhatisthecost/profitstandardIndustryO&MWhatcanyoudotohelpimproveourprofitability,SSkillHowdoyouknowyourclientsprofitability-capacityplan,analysisofcontributionmarginAAttitudeWearebusinessman/businesswomanEveryonehasaroleinhelpingthecompanyprofitableFinancedisciplineispartofourprofession,FinanceTraining,TheBusiness,MakeMoneyforToday,OurbusinessbyitsnatureisShort-term我们生意的特质是相当短期的Imnottalkingaboutbrandbuilding.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,MakeMoneyforToday,MakeMoneyforToday,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TheEntrepreneurialApproach,EntrepreneurialApproach,Ifitwasyourbusiness,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。,EntrepreneurialApproach,Ifitwasyourbusiness,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,thattheybelievetheycantsucceedwithoutyou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,EntrepreneurialApproach,RunningTheBusiness,TheBasicsforRunningthisBusiness,KeepOverheadLow!降低营运成本Negotiateflexibility争取弹性Leveragepriceadvantagewherepossible运用“量”的优势Dontbuildadministrativeempires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hasthebusinesschangedIscontractrelevantChallengeourContracts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Dontgetcaughtwithaclientcutinthe4thqtrwhichineffectmeanswehaveworkedforfree客户在第四季删减预算是最糟的情况,TheBasicsforRunningthisBusiness,Dontgiveservicesawayforfree不要提供服务而不收费ifitsnotinthecontract,makethempayforitMaketheclienthonorthecontract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DontspendmoneyonitemsClientwillnotpayfor不应该花钱在客户不会支付费用的项目Beprudentwiththeclientsmoneyandtheywillbemorewillingtoagreetocosts花客户钱时，务必谨慎,TheBasicsforRunningthisBusiness,Collectyourmoney收回应收帐款Dontfinanceyourclientsbypayingformedia,etc.beforeyoureceivetheircash尽量不要帮客户垫款Watchyourreceivables!注意应收帐款Checkbalancesdaily.beapestwatchyourclientsfinancialsituationWorkinProgress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客户的获利情况YoucantexpectanaccountpersontoberesponsiblewiththeofficesprofitmarginbutYoucanmakehimresponsibleforhisacct.业务人员对其经营的客户是否获利有重要的责任,Accountability,Statutoryacctingisimportantbutitdoesnothelpmanagementunderstandthebusiness我们的会计制必须对管理阶层提供经营决策的参考ValueofFinanceTeam=QualityClientData财务人员的价值在於其提供资讯的品质BusinessshouldberunbasedonKnowledgeofaccountprofitability管理经营的基础是客户的获利率,AccountingforTime有关时间成本,TheheartofClientProfitability客户获利分析的核心Mustgetallemployeestorecognizeitsimportance所有的员工必须认知其重要性Timereportingmustbeaccurateandcomplete日报表要完整及准时,AccountingforTime有关时间成本,MethodsTimeSheets日报表的填写TimeAllocations工作时间的分配SummarizedDataisthekey资料汇总是关键Makepeopleaccountablefortime大家必须对工作时间负责AccountManagers业务经理人DeptManagers(Creative,Production,etc)部门主管,AccountingforCosts成本,CostsfallintoThreeCategories:成本可分为三大类ChargeabletoClient可向客户收费NotChargeabletoClient不可向客户收费Overhead营运成本Every$wespendshouldbecategorizedinoneofthesebuckets花每一笔钱时，评估一下属於哪一种成本,ChargeabletoClient可向客户收费的成本,Basicallytheseare:DirectStaffCosts直接工作人员成本OutofPocketExpenses外付费用DirectStaffisthekeytobeingprofitable直接工作人员成本是影响客户获利的关键Shouldbebasedonaresourceplanwhichdeliversprofitability应发展-人员资源分配计划，并考虑对获利的影响ResourcePlanneedstobemodifiedforchangesinrevenue当营收改变时，资源分配计划应随之调整,OutofPocket:Letthecontractbeyourguide外付费用依合约行事Getclienttoagreeinadvance事前取得客户的同意Spendclientsmoneylikeitwasyourown花客户的钱，像花自己的钱,ChargeabletoClient可向客户收费的成本,Keepthesetotheabsoluteminimum尽量控制Needtoaskyourself:确实了解其必要性Iftheclientwontpayforit,isitnecessary!,NotChargeabletoClient不可向客户收取之的成本,Overhead营运成本,EverythingwedowhichisnotdirectlyrelatedtoaclientsbusinessisOverhead.与经营客户不直接相关的Establishment(leasedpremises)例如房租GenlManagement,Finance,IT,Secretaries,etc例如管理、财务、电脑人员.等Officecosts,ITCosts,legal,insurance,etc.办公设备.等Iftheclientswontpayforthis,thegoalistobeasefficientaspossible.如何在营运成本各项上增加效率,StandardCostsvsAllocatedCosts标准成本与分配成本,StandardCostsassignsa$valuetoeachhouroftimeanindividualworks每个人工作的单位小时成本标准成本Ifanemployeeworksbeyondthestandardworkweek,hisstandardcostcouldexceedwhatheactuallygetspaidAllocatedCoststakestheexactamountthatanemployeegetspaidandallocatesthatoverthehoursactuallyworked分配成本员工的总成本除以实际工作小时数ThecompilationofallocatedcostshouldalwaystiebacktotheaccountingprofitUsedforClientProfitabilityreportedtoOMW,Example:-Monthlysalaries:1,600Standardmonthlyworkinghours:160Hourlyrate:10Actualworkinghours:200Standardcost:200hrs*10/hr=2,000Allocatedcost:stillat1,600Ifweuseallocatedcostasabasistochargeclient,thenweunder-billtheclientby400,StandardCostsvsAllocatedCosts标准成本与分配成本,Sowhyisthisimportant!StandardCostingtellsusthetruestoryofwhattheclientshouldbepayingfor标准成本会反映出客户应支付的费用Allocatedcostsisusuallywhattheclient,underamultiplierbasedfeewillpayfor分配成本反映出客户愿支付的费用Weneedtofigureouttohownottogiveawayourover-time必须注意，超时工作的部分不应免费Understandtheinherentcostofovertime太多超时工作的状况应注意Productivity生产力Employeerewardexpectation员工对报酬期望的改变,StandardCostsvsAllocatedCosts标准成本与分配成本,WhyBotherwithStandardCosts标准成本,Itisavaluabletoolinunderstandingresourcemanagement是了解资源管理的重要工具providesvaluableinformationwhichcanhelpsupportclientcontractnegotiations提供与客户沟通合约条件时的重要资讯Enablesyoutosetstandards,foreachemployee,managerandaccount有助於设立标准Enablesperformancecomparisons:有助於评估绩效Employeeutilization员工产能利用率Performancevsstaffingplan绩效与人员聘用计划Billable/Non-Billableperformance:ind,dept,office可收费的成本与不可收费的成本,WhoShouldbeAccountable这些是谁的责任,Accountabilityneedstoreacheveryone每一个人的责任Everyoneshouldbeevaluatedagainstestablishedstandardsforutilization针对已设立的标准作个别评估Departmentmanagersneedtoberesponsiblefortheirreports部门主管要监督评估的确实性Accountmanagersneedtoberesponsiblefor业务经理人员Clientprofitability(moretocome)客户获利率Performancevsresourceplan绩效与资源分配计划Accuracyofrevenueforecast实际与预估的收入Alloutofpocketcosts所有的外付成本,AccountingFirmModel会计师事务所模式,TheProfessionalservicefirms(LawyersandAccountants),livebystandardcost专业的服务业，依标准成本收费EachStaffmemberisaccountableforhisown每个员工要对以下负责Chargeablehours可收费的工作小时数Utilizationrate产能利用率EachStaffmemberreportstoadepartmentmanagerwhoisaccountableforhisgroupsperformanceintheabovetwoareasEachdepartmentmanagerisresponsibleforhisownandgroupperformance部门责任制,AccountingFirmModel,Eachaccountmanagerisresponsiblefor业务经理人负责任Hourschargedtohisaccount收费小时数OutofPocketcostonhisaccount外付成本amountsbilledtotheclient向客户收取之费用amountofbillablehoursvsnon-chargedhours可收费之工作时数与不可收费工作时数之差异Allemployeesareevaluatedandincentivizedbasedontheseperformancecriteria员工的评估及奖励是根据这些标准Advertising,beingstaffdriven,isverysimilartothismodel.Commissioncompensationmakestherevenuestreammorevolatile广告公司的经营模式非常类似，佣金制反而变化太大,如何善用科技UseTechnologyforProfit,Technology,WehaveallfailedasBusinessmeninthisarea在这个领域，我们大部分表现不佳Everythingwedoinbusinessshouldbebasedoncost/rewardorROI(ReturnonInvestment)所有的决策应依据投资/报酬分析WhenwasthelasttimeyousubmittedaROIcalculationforIT?是否针对IT的投资作ROI分析？Thereasonthatwedontdoit,isbecauseitisdifficulttoquantify我们没有做的原因是因为量化的困难度高？,Technology,SoifwedontdoROI,whatshouldwedobeforeweinvest?如果我们无法作ROI，投资前该如何评估？PrepareaninformalROIWilltheequipmentmakeusmoreefficient这些技术、设备是否会增加我们的效率？Canwesaveheadcount能否帮助我们降低员工人数？Canwegetmoredonewiththesamepeople让我们在既有的员工基础上作更多事？Canwegivetheclientsomethingbetter,thattheywillpayfor能否提供给客户更好的服务，而且他们乐於付费的？Whatwillitcostusifwedontgettheequipment如果我们不投资，我们要付出的代价是什麽？,Technology,Quantifythevalueoftheitemsjustdiscussedandcomparethattothecosts尝试把投资带来的好处量化并与成本比较Paybackshouldbefast1or2yearsatmostFigureouthowtopayforequipmentwith思考如何支付这项投资additionalrevenuefromclients是否有更多的收入costsavings成本的节省orcreatecompetitiveadvantagewhichaddsvaluetotheagency(justify:becritical)因为价值的提升造成竞争优势，而有额外的资源,Technology,Weshouldntjustbuyequipmenttokeepup,Weneedtohavetheequipmentmakeusbettermoreprofitable.设备的投资不是只为赶上潮流，而是要让我们获利情况改善。,FinancialModel,FinancialModel,TheTraditionalP&L:传统的盈亏分析Billings营业额Revenue收入（减退营业税，文化税和Mindshare所占的收入）StaffCosts员工成本EstablishmentCosts办公室成本（租金,装修折旧）PersonalCosts个人成本（出差,培训）CommercialCosts商业成本（业务推广）Office/ITcosts办公费用成本（通讯,文具等）Finance&General一般管理人员成本OverheadAllocation区域成本（摊分总部费用）OperatingProfit营运获利,FinancialModel,KeyIndicators:主要指标RevenueGrowth%收入成长率Staffcost/Revenue%人员成本占收入比例OperatingProfitMargin%营运利润率RevenueConversion%收入转为利润比例ProductivityIndicators:生产力指标RevenueperHead平均每人收入额ProfitPerHead平均每人利润额,ExampletoRevenueConversionYear20001999DifferenceRevenue1,3001,000300Opprofit200100100Revenueconversion100/300*100%=33.3%,FinancialModel,FinancialModel,IntheAgency,wehavelearnedthatefficientandproductiveofficeshouldearnmarginsof25%-30%beforebonusandO/H.在获利要求上，25%-30%是一个标准Thewaywegettothesemarginsaredifferentineachmarketdueto:各市场在下列之成本结构不同，所以获利要求也可能有些调整。CostsofStaff(ExPats,Socialtaxes,salaries)CostsofRealestateMarketcostofdoingbusiness(keepingupwithstandardsinthemarket),P&LModel-Unit,ExpectedOfficemarginbeforebonusandO/Hshouldbe25%-30%:Revenue1,000StaffCosts(pre-bonus)47047%(Tgt45%)EstablishmentCosts707%AllOtherCosts19019%Pftbef.Bonus&O/H27027%O/H707%ProfitbeforeBonus20020%,ClientProfitability,ClientProfitability-Accountability客户获利率,AccountManagerscannotinfluenceentireP&L.业务经理人无法影响全公司的盈亏Accountmanagersareresponsiblefor:但他(她)可对下列元素有所责任Revenues收入Staffingontheaccount服务於客户的人员成本Out-of-Pocketcosts外付成本(与服务客户相关的)ContributionProfit=Revenues-Directstaff-DirectOtherCosts(out-of-pocket),Whatshouldweknow?,DirectStaffCosts(直接人员成本):representthecostofpeopledirectlyrelatedtotherevenuebeinggenerated.ThisshouldincludeCreative,AccountManagement,Production,andanyotherindividualswhoworkdirectlyontheaccount.Targetshouldbe75%-80%ofS/R%与产出收入有直接关系的人员DirectOtherCosts(其他直接成本):arebasicallyallout-of-pocketcostsnotreimbursedbytheclient.MainlyT&E,presentationcosts,research,etc.与服务客户有关的外付成本，且无法向客户收取的,Whatshouldweknow?,ContributionProfit:representsRevenueslessDirectStaffInsurance,Legal,Trainingandallothercostsofdoingbusinessnotdirectlyattributabletoclients,Whatshouldweknow?,Regional,OMW,ClientOverhead(区域性/全球客户营运成本):thisistheo/hassociatedwithrunningtheregions,OMWandcentralclientteams(allocatedbasedonrevenues)OperatingProfit(营运利润):ContributionProfitlessLocalO/HandReg/OMW/WCSO/H,The20%Model-(Regional),WhatisanappropriateContributionMargin?Toearna20%OperatingProfitMargincontributionshouldbeatleast57.5%asfollows:Revenue1,000DirectStaffCosts37537.5%DirectOther505%ContributionProfit57557.5%LocalO/H34034%Reg/OMW/WCSO/H353.5%OperatingProfit20020%,ContributionMargin%,Under20%ModelweshouldbelookingforaContributionmarginnear60%Whenwearedoingourresourceplans,anyclientprojectedatlowermarginsneedtochallenged作资源分配计划时，客户contributionmargin未达要求标准，我们应检讨Doweneedtore-negotiatecompensation?合约条件是否合理？Areweover-servicingtherevenues?服务成本与收入是否成比例？Areourout-of-pocketcostsnecessary?外付成本的必要性？Howcanwerestructureaccountteam?是否要改变服务小组结构？,WPPGroup,WPPGroup,PubliclytradedontheUKandUSstockexchanges在美国、英国公开上市Ourowners/shareholdersexpectustodelivercontinuedgrowthinprofitsbasedonrevenuegrowthwithcompetitivemargins股东的期望不断增加的利润持续的成长获利率符合市场竞争OMWrepresentsabout33%oftherevenuesandabout35%ofoperatingprofits奥美集团在WPP的贡献收入33%利润35%,1998CompetitivePerformance,RevenueGrowthTotal,OrganicRevenueGrowth-Total,RevenueGrowth-U.S.,OrganicRevenueGrowth-U.S.,RevenueGrowth-International,OrganicRevenueGrowth-International,StaffCost/Revenue%,OperatingMargin%(includingEquity),OperatingProfitGrowth,Source:AdvertisingAge1997ranking,Worldwiderankbymajormarket,Source:AdvertisingAge1997ranking,Worldwiderankbyemergingmarkets,WPPGroupExpectationWPP集团的目标,WPPiscomparedwithOmnicomandIPGTheirgoalistobetheleaderinthegroup希望成为领导者Currentlytheyareslightlybehindinmargin,butjustayearortwoaway目前在利润的表现上尚有些微差距，但相距不远Theyappeartobeslippingintherevenuerace在收入的成长上差异较大,SowhatdotheyexpectfromOMW在这样的目标下，对奥美集团的期望,15%OrganicProfitGrowth利润的成长率15%MarginImprovementof1%vsprioryear.Greaterimprovementwhenrevenuegrowthexceeds5%获利率每年增加1%或收入增加5%StaffCosttoRevenue%improvementof1%ormoreifS/R%exceed58%人员成本占收入比率每年降低1%或更多如已超过58%,WPPTargetstoOMW(TotalCo),Revenueconversionofabovebudget/targetrevenuesat30%orbetter收入转为利润率至少30%Flexibilityincostbase在成本上要有弹性,WPPTargetstoOMW(TotalCo),OMWTargets,PlanningOverview财务计划,ProjectingandControllingourcurrentoperatingresultsisthekeytooursuccess如何作好的预估加上好的控制是成功的关键Identifytrendsbeforetheyhappen对会发生的事能更早预见Planforinherentriskinourrevenuestream对影响收入的风险早作计划Createacostbasewhichcanreacttochangesinrevenue发展可对应收入改变的费用计Investmentmustbecomeprofitablequickly投资必须尽快获利Increasingrevenuesshouldnotbesafetynetwhichcoversforweakcostcontrol增加的收入不应只是弥补费用的超支,OMW-2000TargetApproach奥美全球如何决定各公司之目标,Lookateachregiontodeterminehowtoallocateprofittarget先决定各区域之利润目标Factorsconsideredinclude:考量因素包括Expectedrevenuegrowthinregion成长空间Recovery/Under-performingunits是否有绩效不如理想之事业单位currentmarginlevels目前利润产出Knownopportunitiesinmarkets/clients已知之成长机会点stageinunitslife-cycle各事业单位之发展阶段,P&LModel-Unit,ExpectedOfficemarginbeforebonusandO/Hshouldbe25%-30%:Revenue1,000StaffCosts(pre-bonus)47047%(Tgt45%)EstablishmentCosts707%AllOtherCosts19019%Pftbef.Bonus&O/H27027%O/H707%ProfitbeforeBonus20020%,Budgeting,Budget-OMWExpectations如何作预算,Revenuesareidentifiedbyclient先确认个别客户的预期收入Bottoms-upstaffingplansarepreparedtosupportaminimumreturnoneachclient在设定的客户获利标准下，决定可支持的服务人员成本Allcentralofficecostsarereviewedforefficiencyandwasteiseliminated跨公司的成本谨慎评估,Budget-OMWExpectations如何作预算,Plansaredevelopedtoreduceexcesscapacityidentifiedabove尽量减少产能的浪费Zero-basedcostbuild-up(notjustprioryear+x%)由零开始成本预估Certaincostssuchas:salary&headcountincreases,freelanceandT&Earevariableandgiveofficesomeroomtooperate营运的弹性薪资及人数在必要时可增加，外部资源的利用、差旅应酬视为变动成本,Budget-OMWExpectations,Agenciesarenotallowedtobudget“NewBusiness”不应该有虚的新客户的预算Budgetshouldstandonthesupportablerevenuebase,whichshouldbeconservative对收入的预估要保守Additionalcoststoservicenewbusinessshouldbeaddressedateachforecast每一季修正预算时，可列出对新生意收入及成本之预估providedconversiontoprofitisacceptableSeparateNewBusinesstargetsandcostsshouldbediscussedbutnotincludedinthebudget,Budget-OMWExpectations,Whatdowelookat:一些特别值得注意的项目YearonYearmovementincost逐年成本的改变Impactofunusual/extraordinaryitems特别事件成本对当年的影响Phasing分阶段企划的必要性especiallystaffingwhichdoesnotmatchrevenuetimingOfficeexpectationsvsMarketprojections整体市场的状况RevenueGrowth市场的成长CostInflation成本的上升SalaryIncreases薪资水平的上升,Budgetsaresubmittedmeetingbothregionalandworldwideexpectationsfor:预算力求在下列项目上达到标准RevenueGrowth收入成长ProfitGrowth利润成长MarginImprovement利润率之改善S/R%improvement人员成本率之改善ProductivityImprovement(Revenue/Head)生产力之改善,Budget-OMWExpectations,Budgeting-TheProcess,TheregionwillreceiveatargetexpectationfromOMWwhichisbasedon:WPPObjectivesMarketrevenuegrowthexpectationsStageofbusinesscycle(recoveryvsmature)CurrentmarginsandratiosTheRFDshoulddiscusstheseexpectationswitheachunitandbuildbudgetstomeetthetarget,TheBudget财务预算,Startwithacleanpieceofpaper一切从零开始Sitdownwithaccountpeopletogetrevenueestimatesbyclient预估每一个客户的收入Buildaresourceplanforeachclient根据收入规划服务人员,TheBudget财务预算,Determinewhatnon-revenuegeneratingcostsarenecessarytoruntheoffice预估非产出收入的相关成本FinishBottoms-upBudgetwithoutlookingatyouractualcostbase由下往上的算出全部成本及收入DeterminewhetherBottoms-upbudgetmeetsexpectation检视结果是否能达到目标,TheBudget,CompareBottoms-upBudgetwiththeofficesrealcostbase把由下往上算出的成本与实际成本作比较Identifyover-capacity/excesscosts找出差异点Developactionplantoeliminateover-capacity/excesscosts拟定计划来降低差异点CommittoaFinalBudget完成预算MeetsOMWTargetexpectationsEl