NMITPrepareOperationalBudgetsChapter3RevenueBudgetsforServiceBusinesses….pptVIP

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2016-11-11 发布于湖北
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NMITPrepareOperationalBudgetsChapter3RevenueBudgetsforServiceBusinesses….ppt

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Revenue budgets for Service Businesses Service: a business that isnt about selling products, but serving customers eg. hairdresser, accountant, school, hospital, lawyer Revenue budget = fees budget. Estimate the number of times a service is provided and the fees or revenue collected Always start with revenue budget so we can develop our other budgets and plans Revenue budgets for Service Businesses Lots of things to consider in forecasting for the budget, eg. Economic Business ability Client base and possible future base Marketing activity: promotions, pricing... Competitors Government and legal Technological But we will keep it simple and just deal with the actual budget EASY! The trick is to find the important information, and calculate step by step But sometimes the book will tell you things that arent important to trick you Example 3.6 STEP ONE: Calculate the hours per month for 2013 (same as exercise 3.5 BUT now: 65% of total Shanghai, 35% Hangzhou Example 3.6 Then calculate the Fee revenue per month and the total for the 6 months For each of Shanghai and Hangzhou Eg 3.7 Multiple products and multiple locations It is now November 2013 NEW SERVICE: DOMESTIC CLEANING (Hangzhou only) Estimate total hours for cleaning in Hangzhou will be 1500 per month during the 6 months ending 30 June 2014. Estimate market share of 5%. The standard hourly rate is to be ￥20 Will take 4 months to achieve the 5% of the market. In the first 2 months the budget will be for 2%, increasing to 4% in March, April and 5% in May, June. ORIGINAL SERVICE: WINDOW CLEANING Total demand for window cleaning (original service) will increase by 10%. 60% Shanghai and 40% Hangzhou. Same monthly ratio Rate per hour will increase to ￥36.50 per hour in Shanghai but remain at the current price in Hangzhou (Y35.50). Prepare a fees budget for the half ending 30 June 2014. Show window cleaning in Shanghai; and window and domestic cleaning in Hangzhou. Show the number of hours, rate per hour and