Phân quyền phê

Tổng Quan Về
Kiểm Soát Và
duyệt chi
Quản Lý Chi Phí
Phân tích chi phí
Phân quyền
phê duyệt
chi – Ví Dụ
Phân quyền
phê duyệt
chi - Ví Dụ
Lợi Ích Của
• Kiểm soát chi phí
Việc Phân • Ra quyết định kịp thời
Quyền Phê • Giảm “workload”
Duyệt Chi
 • Lập kế hoạch kinh doanh
• So sánh chi phí thực tế trên tổng doanh thu
• So sánh chi phí thực tế hàng tháng với kế
hoạch
Phân Tích Chi • So sánh chi phí thực tế theo tháng/quý/mỗi
Phí nửa năm
• So sánh chi phí thực tế năm hiện tại với năm
trước đó
• So sánh chi phí của mình với chi phí của các
công ty có cùng quy mô
 INCOME STATEMENT BUSINESS STRUCTURE %
2020 Memo -- Memo:
FY 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Otr. FY 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Otr.
(Mils.) (Mils.) (Mils.) (Mils.) (Mils.)
(Mils.) (Mils.) (Mils.) (Mils.) (Mils.)
Phân Tích Chi Phí Gross Revenue 993.8 197.6 205.6 275.8 314.9
Gross Revenue 104% 103% 103% 105% 105%
Variable Marketing (41.7) (6.6) (6.5) (13.4) (15.2)
Variable Marketing -4% -3% -3% -5% -5%
Net Revenue 952.1 191.0 199.0 262.4 299.7
Net Revenue 100% 100% 100% 100% 100%
Material Cost (581.4) (120.2) (118.2) (167.7) (175.3)
Warranty (19.9) (7.1) (6.1) (4.9) (1.9) Material Cost -61% -63% -59% -64% -58%
Freight & Distribution (32.9) (4.7) (6.5) (11.2) (10.4) Warranty -2% -4% -3% -2% -1%
Duty & Import Taxes (182.0) (38.1) (43.0) (41.9) (59.1) Freight & Distribution -3% -2% -3% -4% -3%
Cost Provision - Duty & Import Taxes -19% -20% -22% -16% -20%
Contribution Cost (816.2) (170.1) (173.8) (225.6) (246.7) Cost Provision 0% 0% 0% 0% 0%

Contribution Margin 135.94 20.9 25.2 36.8 53.0

Contribution Cost -86% -89% -87% -86% -82%

Labor & Overhead (12.7) (1.0) 3.7 (8.3) (7.1) Contribution Margin 14% 11% 13% 14% 18%
Spending Related Costs (12.6) (2.0) (3.3) (3.7) (3.7)
New Model and Facilities Launch (5.0) (0.5) (1.2) (1.2) (2.1) Labor & Overhead -1% -1% 2% -3% -2%
Obsolescence (0.3) (0.0) (0.0) (0.1) (0.2)
Spending Related Costs -1% -1% -2% -1% -1%
New Model and Facilities Launch -1% 0% -1% 0% -1%
Depot Expense and port processing (0.0) (0.0) (0.0) (0.0) (0.0)
Obsolescence 0% 0% 0% 0% 0%
Total Processing Costs (30.7) (3.6) (0.9) (13.2) (13.0) Depot Expense and port processing 0% 0% 0% 0% 0%

Engineering Expense (30.4) (12.9) (5.5) (6.0) (6.0) Total Processing Costs -3% -2% 0% -5% -4%
Administrative (13.8) (2.9) (3.7) (3.5) (3.7)
IT Expense (7.7) (1.7) (1.7) (1.9) (2.4) Engineering Expense -3% -7% -3% -2% -2%
Selling Expense (7.5) (1.4) (1.6) (2.2) (2.3) Administrative -1% -2% -2% -1% -1%
Fixed Marketing (16.5) (3.5) (3.4) (4.9) (4.7) IT Expense -1% -1% -1% -1% -1%
Compensation Factors (0.7) (0.4) (0.0) (0.2) (0.1)
Selling Expense -1% -1% -1% -1% -1%
Fringe Benefit Costs 1.3 0.4 0.3 0.3 0.3
Fixed Marketing -2% -2% -2% -2% -2%
Total Fixed Cost (105.9) (25.9) (16.4) (31.7) (32.0) Compensation Factors 0% 0% 0% 0% 0%
Fringe Benefit Costs 0% 0% 0% 0% 0%
Exchange Rate 0.6 (0.7) 0.3 0.5 0.6
Other Income/(Expense) 24.8 7.7 7.1 9.4 0.6 Total Fixed Cost -11% -14% -8% -12% -11%
Profit (Provision)/Task - - - - -
P&A PBT 13.6 2.9 2.4 3.9 4.5 Exchange Rate 0% 0% 0% 0% 0%
Automotive PBT 69.0 4.8 18.6 18.9 26.7 Other Income/(Expense) 3% 4% 4% 4% 0%
(1.75) 0.95 (1.19) 0.29 Profit (Provision)/Task 0% 0% 0% 0% 0%
Wholesale Volume (000) P&A PBT 1% 1% 1% 2% 1%
Wholesale Volume (000) 30.742 6.080 5.946 9.235 9.481
Automotive PBT 7% 3% 9% 7% 9%
Breakeven 30.894 8.569 4.062 11.279 8.048
Operating Margin 7% 3% 9% 7% 9%
Total 30.74 6.08 5.95 9.24 9.48
 INCOME STATEMENT (PER UNIT)
2020 Memo:
FY 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Otr.
(Mils.) (Mils.) (Mils.) (Mils.) (Mils.)
Phân Tích Chi Phí Gross Revenue 32,328 32,493 34,570 29,862 33,217
Variable Marketing (1,357) (1,083) (1,095) (1,449) (1,606)
Net Revenue 30,971 31,410 33,475 28,412 31,611

Material Cost (18,911) (19,774) (19,874) (18,157) (18,488)

Warranty (649) (1,171) (1,018) (526) (202)
Freight & Distribution (1,069) (771) (1,101) (1,213) (1,099)
Duty & Import Taxes (5,921) (6,259) (7,237) (4,535) (6,229)
Cost Provision - - - - -
Contribution Cost (26,549) (27,975) (29,230) (24,430) (26,018)

Contribution Margin 4,422 3,435 4,246 3,982 5,593

Labor & Overhead (414) (164) 620 (897) (752)

Spending Related Costs (411) (325) (560) (398) (386)
New Model and Facilities Launch (162) (88) (198) (128) (219)
Obsolescence (10) (7) (6) (7) (18)
Depot Expense and port processing (1) (1) (0) (0) (2)
Total Processing Costs (997) (585) (144) (1,430) (1,376)

Engineering Expense (988) (2,116) (929) (654) (628)

Administrative (449) (479) (622) (378) (389)
IT Expense (250) (277) (280) (209) (254)
Selling Expense (245) (227) (268) (241) (246)
Fixed Marketing (537) (583) (566) (534) (493)
Compensation Factors (23) (60) (6) (19) (15)
Fringe Benefit Costs 43 70 58 31 30
Total Fixed Cost (3,446) (4,256) (2,756) (3,434) (3,372)

Exchange Rate 19 (123) 46 53 59

Other Income/(Expense) 807 1,269 1,195 1,017 65
Profit (Provision)/Task - - - - -
P&A PBT 444 469 399 426 473
Automotive PBT 2,246 794 3,129 2,044 2,819
Phân Tích Chi Phí – So Sánh Mỗi Nửa Năm - Ví dụ
INCOME STATEMENT
2020 Memo --
FY 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Otr. 1st half 2nd half HOH
(Mils.) (Mils.) (Mils.) (Mils.) (Mils.) (p.u) (p.u) (p.u/ Mils.)

Gross Revenue 993.8 197.6 205.6 275.8 314.9 33,520 31,561 (1,959)
Variable Marketing (41.7) (6.6) (6.5) (13.4) (15.2) (1,089) (1,529) (440)
Net Revenue 952.1 191.0 199.0 262.4 299.7 -
32,431 -
30,033 -
(2,399)

Material Cost (581.4) (120.2) (118.2) (167.7) (175.3) (19,823) (18,325) 1,499
Warranty (19.9) (7.1) (6.1) (4.9) (1.9) (1,095) (362) 733
Freight & Distribution (32.9) (4.7) (6.5) (11.2) (10.4) (934) (1,155) (221)
Duty & Import Taxes (182.0) (38.1) (43.0) (41.9) (59.1) (6,742) (5,393) 1,350
Cost Provision - - - -
Contribution Cost (816.2) (170.1) (173.8) (225.6) (246.7) -
(28,595) -
(25,234) -
3,361

Contribution Margin 135.94 20.9 25.2 36.8 53.0 3,836 4,798 962
 PER UNIT 2020 2021

Product A Product A
(USD) (USD)

Phân Tích Chi Phí – So Sánh Gross Revenue 27,368 27,087

Năm Hiện tại và Năm Trước - Dealers Margin Holdback

Other Outside Sales
Duty and Taxes on Revenue
(247)

-
9
(242)
-
(3,432)

Ví dụ Variable Marketing

Net Revenue
(879)

26,252
(1,274)

22,140
Material Cost (18,671) (16,547)
Warranty (278) (278)
Freight Inbound (70) (1,005)
Distribution Cost-Prep & Cond (30) (27)
Freight Outbound (567) (206)
Duty & Import Taxes (3,577) 415
Non-Recoverable Taxes - -
Freight & Distribution (4,245) (823)
Cost Provision - -

Contribution Margin 3,058 4,492

Labor & Overhead (196) (868)

Obsolescence - (18)
Spending Related Costs (57) (446)
New Model and Facilities Launch (1) (49)
Port processing / homologation costs - -

Total Processing Costs (254) (1,382)

I-IT Expense (108) (136)

Engineering Expense (1) (39)
Administrative Expense (174) (234)
Selling Expense (109) (113)
Fixed Marketing (121) (215)

Total Structural Costs (766) (2,120)

Compensation Factors 3 (2)

Fringe Benefit Costs 14 8
Other Income/(Expense) 1,947 10
Profit (Provisions)/Tasks - -
P&A PBT 367 63

Automotive PBT 4,622 2,451

Check
Lợi Ích Của
• Tìm cơ hội giảm chi phí
Việc Phân • Điều chỉnh kế hoạch kinh doanh
Tích chi Phí
 HỎI & ĐÁP
Xin cảm ơn anh chị

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