连锁商业体系建设和管理.ppt

* * * * * * 财会部门业绩衡量标准Finance / Accounting Performance Criteria 结果与计划相比较 - 我们是否实现了计划目标Results vs.. Plan - Did we achieve our PLAN 资产回报 - 对以下方面我们是否实现了计划Return on assets vs.. plan - Are we achieving targeted goals in the major impact area of: 工资支出与其他支出; Payroll cost and other expenses 受库存与与设施投入而影响的总资产规模 The asset base as influenced by inventory and facility costs 应付款与库存比例 - 不断争取利用供应商资金进行运作. Ratio of payables to inventory - striving constantly to work on OPM (other peoples money) 应收款 - 监督收款天数以提醒管理人员注意过慢付款 及可能出现的坏帐. Accounts receivable- collection days will be measured to forewarn manager of sl