寶潔公司的戰(zhàn)略實(shí)施與控制系統(tǒng)PPT通用課件

1、IMPLEMENTING STRATEGY & CONTROL SYSTEMS AT P&G寶潔的戰(zhàn)略實(shí)施與系統(tǒng)控制Gerry KinghamFinance Mgr. P&G Nordic財(cái)務(wù)經(jīng)理Agenda議程Re-cap of previous lecture前言From global to local strategy-making從全球到地區(qū)的戰(zhàn)略決策Strategy example: Yes hand-dish戰(zhàn)略例子Management Control Systems管控系統(tǒng)Choice Cascade to Define the Choices選擇級別以確定選擇What are

2、our goals and Aspirations?Where willwe Play?WhatCapabilitiesmust be inplace to win?How will we Win inchosen market?WhatManagementSystems arerequired?我們有哪些目標(biāo)和愿望我們要做些什么？我們將如何贏得市場我們需要什么樣的管理系統(tǒng)實(shí)現(xiàn)雙贏的需要什么樣的能力Choice Cascade to Define the Choices選擇級別以確定選擇What are our goals and Aspirations?Where willwe Play?W

3、hatCapabilitiesmust be inplace to win?How will we Win inchosen market?WhatManagementSystems arerequired?我們有哪些目標(biāo)和愿望我們要做些什么？我們將如何贏得市場我們需要什么樣的管理系統(tǒng)實(shí)現(xiàn)雙贏的需要什么樣的能力Re-cap on lecture 1Where will we play?Total Shareholder Return calculations by Global Business Unit全球范圍內(nèi)的股東總回報(bào)率的計(jì)算How will we win? Commercial St

4、rategy我們要如何贏？商業(yè)戰(zhàn)略Focus on core brandsConsumer Is BossWin with winning customers Competitive retail margins strong Tailor Investments By Customer Be Strong With Global CustomersGet the value equation rightKnow the competitorsWhat capabilities must be in place?能力的定位（需要什么樣的能力定位）Global matrix structure:

5、 Global Business Units (GBUs) and Market Development Organizations (MDOs)Individual accountability, Work & Development Plans專注于核心品牌消費(fèi)者才是老板贏得顧客零售利潤率的競爭力量身打造投資客戶全球客戶獲得價(jià)值模式了解競爭對手全球矩陣結(jié)構(gòu)：全球業(yè)務(wù)單位（ gbus ）及市場組織（ mdos ） 個(gè)人責(zé)任制，工作與發(fā)展計(jì)劃HOMEWORK What share of shelf does YES have ?市場占有率？ What do you think it has i

6、n market share ?你怎么看市場上的占有率？ What do you learn from the pricing and sizing you see?Why might it be so ?從價(jià)格和數(shù)量上看出什么？為什么會(huì)是這樣呢？ What influences the shelf positioning ?是什么影響產(chǎn)品的定位？ What would your YES strategy be?你的對應(yīng)策略是什么？HOMEWORK What share of shelf does YES have ?Ca. 60%大約60 What do you think it has i

7、n market share ?Same as shelf share (60-70%)占市場分額（6070） What do you learn from the pricing and sizing you see?Why might it be so ?為什么會(huì)這樣？Smaller sizes offer “extra benefits, but are more expensive pr. ml What influences the shelf positioning ?是什么影響產(chǎn)品的定位Looks like the big bottles are at the bottom看起來

8、像一個(gè)巨大的瓶底（瓶勁效應(yīng)） What would your YES strategy be?您的策略是什么 Choice Cascade to Define the ChoicesWhat are our goals and Aspirations?Where willwe Play?WhatCapabilitiesmust be inplace to win?How will we Win inchosen market?WhatManagementSystems arerequired?我們有哪些目標(biāo)和愿望我們要做些什么？我們將如何贏得市場我們需要什么樣的管理系統(tǒng)實(shí)現(xiàn)雙贏的需要什么樣的能

9、力Implementing strategy 實(shí)施策略First: Understanding the customer第一：了解客戶HOW WILL WE WIN?Retail is still fragmentedShare of top 50 public companies, 19981998年零售業(yè)占有率前50家的企業(yè)Energy能源Automotive汽車 Pharmaceuticals; diagnostics醫(yī)藥Electronics電子Telecom電信Packaged goods包裝Financial industries金融Chemicals化工Retail零售Sourc

10、e:Global Vantage; McKinseyEnergy能源Financialinstitutions金融Automotive汽車Retail零售Packagedgoods包裝Electronics電子Average number of countries of operation for largest companies (1998)國家運(yùn)作的大公司Note:Largest companies defined by total revenue注：公司所確定的總的收入來源Source:Hoovers; McKinsey資料來源：Number of countries of opera

11、tion for most global companiesMobil美孚140Royal Dutch Shell殼牌130Citigroup花旗100HSBC匯豐79Siemens西門子190Toshiba東芝81Nestle雀巣80+Procter & Gamble寶潔120Fiat菲亞特60General Motors通用52Carrefour家樂福26Ahold ？28Retailing is still local零售業(yè)的地方性HOW WILL WE WIN?一些全球性的大公司是由國家運(yùn)作的*Only disclosed deal considerations in excess o

12、f USD 25 millionSource:Amdata; Thomson Financial Securities; McKinsey analysisNon-European cross-border非歐洲跨境European cross-border歐洲跨境Domestic國內(nèi)Growing European M&A activities in Retail在歐洲零售業(yè)的收購活動(dòng)越來越多USD b, deal volume*使用美元b,交易量*2.99.312.00.71994199519961997199812.41999 to September16.0只披露交易的考慮超過美元25

13、00萬料來源： amdata ;湯姆森金融證券;麥肯錫分析 There is a war out there矛盾Demand需求Flat/falling share of walletFlat/falling pricesMore demanding and complex consumersShifting lifestyle and work patternsSupply供給OvercapacityNew entrants (e-tailers and retailers)Supplier consolidationLow availability/ rising cost of fron

14、tline labourIncreasing real estate costsPower shifting to consumersInternet is accelerating trendsSource:McKinseyHOW WILL WE WIN? 我們將如何贏？單位/份額下降單位/價(jià)格下跌更為艱巨和復(fù)雜的消費(fèi)者轉(zhuǎn)變生活方式和工作格局過剩新加入者（電子零售商和零售商） 供應(yīng)商整合低可用性/成本上升的人工越來越多的場地費(fèi)用權(quán)力轉(zhuǎn)移給消費(fèi)者互聯(lián)網(wǎng)加速發(fā)展趨勢Sweden瑞典Most consolidated retail market in the world the BIG are a

15、lready BIG成為在世界上多數(shù)固定的零售市場中較大的 ICA owned 50% by AholdICA擁有AHOLD50Ahold highly financially driven company EVAAHOLE是財(cái)務(wù)高度至上的公司EVAMore pressure on ICAmore pressure on suppliers在ICA更多的壓力在供應(yīng)商Wants higher profits, higher turnover, happier consumers (differentiate themselves vs. Competition)想要更高的利潤更高的營業(yè)額和更多的

16、消費(fèi)者（不同于主場迎戰(zhàn)競爭）HOW WILL WE WIN? 我們將如何贏？Now we know the customercan we find a sweet spot?我們現(xiàn)在知道了客戶我們可以找到一個(gè)最佳的方法？How will we win?我們將如何贏Consumer is the BOSSCore BrandsWin with winning customers Competitive retail margins strong Tailor Investments By Customer Be Strong With Global CustomersHow will we wi

17、n Sweet Spot?我們?nèi)绾乌A得最佳的方法Launch a product, with unique consumer benefits, with higher customer margins, that drive total TSR for P&G推出一個(gè)產(chǎn)品，具有獨(dú)特的消費(fèi)者得益，為寶潔獲得更高的客戶利潤率專注于核心品牌消費(fèi)者才是老板贏得顧客零售利潤率的競爭力量身打造投資客戶全球客戶獲得價(jià)值模式了解競爭對手Having the right capabilities有正確的能力P&G tries to mirror how the customer worksWe work in

18、 multifunctional teams, to address complex business issuesIn a matrix organisation individual accountability is KEY寶潔試圖像一面鏡子試進(jìn)行顧客服務(wù)我們的工作，在多功能團(tuán)隊(duì)，以解決復(fù)雜的商業(yè)問題在矩陣組織，個(gè)人責(zé)任制是關(guān)鍵Global Ahold Customer Team OverviewAHOLD全球團(tuán)隊(duì)P&GAholdGlobal Team全球團(tuán)隊(duì)Teamleader (VP) & MultifunctionalBased in Rotterdam總部設(shè)在鹿特丹Regiona

19、l TeamsUSA, Europe, Latin America, andAsia區(qū)域小組美國，歐洲，拉丁美洲和亞洲Regional Customer HQ區(qū)域客戶總部Ahold Managementin ZaandamLocal Teams-ICA/Hakon (Ahold Nordic)-Teamleader & multifunctional team當(dāng)?shù)貙＜谊?duì)伍-ica/hakon （阿霍德北歐） - teamleader 多功能團(tuán)隊(duì)Local CustomersICA/Hakon本地客戶國際合作社聯(lián)盟/ hakon7/11/202217Local Nordic Team北歐團(tuán)隊(duì)Sa

20、les: Teamleader, Key account managers銷售： teamleader ，重點(diǎn)客戶經(jīng)理Finance財(cái)務(wù)Marketing市場營銷Logistics物流Customer marketing客戶營銷Order group, back office support治安組后勤支持Everyone on the team knows their role in the GOAL & whatthey are MEASURED on to SUCCEED每個(gè)人清楚他們在團(tuán)隊(duì)中的作用，用最終目標(biāo)的實(shí)現(xiàn)來衡量他們的成功Local Nordic Team accountabil

21、ity北歐團(tuán)隊(duì)職責(zé)Sales: Teamleader, Key account managersVolume, Share, Cost to serveFinanceCustomer profit, effecient spendingMarketingShare, basket size, traffic, category shareLogisticsShelf availability, perfect orders, inventoriesOrder group, back office supportPerfect Orders, leadtimes, no overdues銷售：

22、teamleader ，重點(diǎn)客戶經(jīng)理數(shù)量，共享，成本，服務(wù)財(cái)務(wù)客戶利潤，高效率的消費(fèi)市場營銷市場占有率，貿(mào)易，物流貨架供貨，完善訂單，存貨治安組，后勤支持完善的訂單， 交貨期 ，沒有逾期Control Systems控制系統(tǒng)FinancialSales FundamentalsIndividual PerformanceAction steps金融銷售基本面?zhèn)€人業(yè)績流程步驟Reminder: OGSM提示：OGSMObjective目的 Goals目標(biāo) Strategies策略 Measures測量 What do we need to achieve ?我們究竟需要實(shí)現(xiàn)什么？ Quantit

23、ative Target ofProgresstoward theObjective, withina specificallydefined timeframe定量目標(biāo)進(jìn)展方向客觀的界定時(shí)間計(jì)劃How we willachieve ourgoals.It must makea specificdecision orit is not astrategy.A really goodstrategy isa set of one ormore statements,each of which only makesone specificdecision.Mechanism toprovide t

24、henumericalanswer whichestablishes ourposition versusgoal(s)為消費(fèi)者提供了數(shù)值答案確立了我們的立場與目標(biāo) WordsNumbersWordsNumbersWhat?How?我們將會(huì)怎樣實(shí)現(xiàn)我們的目標(biāo)。 它必須是一個(gè)具體決定而不只是一個(gè)戰(zhàn)略。 一個(gè)真正好的策略，是一套一項(xiàng)或一項(xiàng)以上的報(bào)表，每一項(xiàng)都只是一個(gè)具體的決定P&G Measures: e.g.Yes Aroma Launch寶潔的措施：Objective:目的Secure market leadership within hand-dish by offering consume

25、rs the best value and by being the preferred supplier of hand-dish to leading customers爭取市場的領(lǐng)導(dǎo)地位，另一方面，為提供消費(fèi)者最佳的價(jià)值， 并作為首選設(shè)備供應(yīng)商Goals (note: not actual numbers) :目標(biāo)（注：非實(shí)際數(shù)據(jù)）Grow volume by 5%Deliver $ 1,433 M of value contribution to the companyReach 90% distribution in 3 months on AromaReach 80% share

26、of shelf 增長量5 交付1433美元的價(jià)值貢獻(xiàn)給公司達(dá)90 以上分布在3個(gè)月內(nèi)達(dá)到百分之八十的份額P&G Measures: e.g.Yes Aroma LaunchStrategies策略 launch flankers which:Match unmet consumer preferencesGrow total trade profitability on Yes brand increase consumer and customer marketing spend year 1 to secure trial use displays to get fast distrib

27、ution early in year do not increase current level and depth of promotionsMeasurements測量Volume: daily shipment reports by customer成交量：由客戶提供每天的裝運(yùn)報(bào)告 Shares by product and customer: Weekly/Monthly Nielsen data股份公司的產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)Market prices by product and customer: Weekly/Monthly Nielsen data 市場價(jià)格是由產(chǎn)

28、品和客戶：每周/每月尼爾森數(shù)據(jù)Budgets: actuals versus commitments; $/unit算：實(shí)銀兩承諾;元/單位 Value contribution (Brand/Product/Country): monthly Brand Profit Estimates (BPEs)企業(yè)價(jià)值貢獻(xiàn)（品牌/產(chǎn)品/國家） ：每月的品牌利潤估計(jì)（ bpes ）啟動(dòng)兩項(xiàng)： 1找尋消費(fèi)者未滿足的喜好 2成長，貿(mào)易總額的盈利能力是品牌使用監(jiān)控系統(tǒng)，以獲當(dāng)年得快速分布不增加現(xiàn)有水平和深度促銷FINANCIAL FIRMPROCTER & GAMBLE NORDICFinancial Ana

29、lysisHANDDISH - NORDIC VALUE CREATION PL RATENORDICActual FY01/02FIRM 02/03$M$ / ml% sales$M$ / ml% salesVolume100 105 Volume (Index vs. YA)101 105 Net Realization4 000 40.00 4 100 39.05 Price Reductions(25) 0.25 - (0.7%) (30) 0.29 - (0.8%) Customer Marketing(250) 2.50 - (6.7%) (300) 2.86 - (8.0%) N

30、ET OUTSIDE SALES3 725 37.25 3 770 35.90 (Index vs. YA)103.1 100.0 COST OF GOODS SOLD1 200 12.00 32.2% 1 260 12.00 33.4% GROSS MARGIN $2 525 25.25 67.8% 2 510 23.90 66.6% Marketing Expense(650) 6.50 - (17.4%) (700) 6.67 - (18.6%) Overheads(373) 3.73 - (10.0%) (377) 3.59 - (10.0%) NORDIC CONTRIBUTION1

31、 503 15.03 40.3% 1 433 13.65 38.0% Annual Growth rate90-10%95-5%Yes Aroma LaunchMeasurementsVolume: daily shipment reports by customerShares by product and customer: Weekly /Monthly Nielsen dataSales Fundamentals by product and customer: Weekly /Monthly Nielsen data Budgets: actuals versus commitmen

32、tsValue contribution (Brand/Product/Country): monthly Brand Profit Estimates (BPEs)測量成交量：每天裝運(yùn)報(bào)告股份公司的產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)銷售基礎(chǔ)產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)預(yù)算：實(shí)銀兩承諾企業(yè)價(jià)值貢獻(xiàn)（品牌/產(chǎn)品/國家） ：每月的品牌利潤估計(jì)（ bpes Volume Tracking daily report by customer/brand on intranet look into database for shipments by productTotal Shipment days

33、23Act shipments days gone11Act time gone (of month)48%BRANDvs. ESTTodays OrderAvg Bal Ship to FIRMESTORDEREDArielxx %xxBoldxx %xxTotal Fabric Carexx %xxFebrezexx %xxSwifferxx %xxMr Properxx %xxYes / Fairy HD7.913.03.930%0.3Yes / Fairy ADWxx %xxTotal Home Carexx %xxF&HC Totalxx %xxNORDICVolume Tracki

34、ngNORDIC - DAILY SHIPMENTS IN SUMONTH UP TO 102-9-26 2:25 (NB! Year 100 = 2000 (program error)! To drill to customer details, double-click total Nordic layer!6/6 reyaLICA SWEDEN80996250 YES ADW TABLET2002441 YES ADW TABLETS2004818 YES ADW 3XACTIV26819 YES ADW REGULAR 26828 YES ADW REGULAR 80996249 Y

35、ES ADW 3XACTI2004367 YES ADW RINSE AI80968642 YES EXTRA HYG.80968641 YES EXTRA HYGI80991878 YES EXTRA HYGI80968640 YES ULTRA LEMO80991882 YES ULTRA LEMO80968636 YES ULTRA LEMO80991874 YES ULTRA LEMONEW BUS SU (BU) SHIPMENTS SU (BU) PEND ORD SU (BU) DATED ORD SU (BU) TO BE INVOICEDSU (BU) SHIP PM SU

36、(BU) NEW BUS NXT MTHS SU000.0781.33404.74000.0000.0000.0000.0000.0000.0710.18000.0000.403000.0325.37000.0335.4068212.241212.4214000.0000.0710.0042315.0342631.846056.8703000.671000.24611000.0023.3388000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0781.33404.74000.0000.0000.0

37、000.0000.0000.0710.18000.0000.403000.0325.37000.0027.7368616.981212.4214000.0000.0710.0042315.0342631.846766.9513000.671000.64911000.0348.6098000.0976.5543000.0320.8222000.0000.0900.0821781.198631.846832.4311000.671000.1556000.0620.9774000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.

38、0000.0e.g. Aroma displays are not selling as forecasted why?Yes Aroma LaunchMeasurementsVolume: daily shipment reports by customerShares by product and customer: Weekly /Monthly Nielsen dataSales Fundamentals by product and customer: Weekly /Monthly Nielsen data Budgets: actuals versus commitmentsVa

39、lue contribution (Brand/Product/Country): monthly Brand Profit Estimates (BPEs)測量成交量：每天裝運(yùn)報(bào)告股份公司的產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)銷售基礎(chǔ)產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)預(yù)算：實(shí)銀兩承諾企業(yè)價(jià)值貢獻(xiàn)（品牌/產(chǎn)品/國家） ：每月的品牌利潤估計(jì)（ bpes Shares TrackingHAND DISH CLEANER.TOTAL SWEDENVOLUME SHAREJAN02FEB02MAR02APR02MAY02JUN02JUL02AUG02MARKET (MSU)7972958374957678V

40、ersus YrAgo %3-1-210-2-41-3PROCTER&GAMBLE.76.977.077.678.8H76.177.276.577.1YES.76.977.077.678.8H76.177.276.577.1YES LI CON APPLE.3.34.35.76.7H6.35.44.55.1YES LI CON FLORAL BREEZE.1.42.33.23.8H3.23.02.72.5YES LI CON LEMON.29.529.128.629.228.5L29.329.228.8YES LI CON OTHER.42.741.340.139.038.0L39.640.2

41、40.6GRUMME.4.24.24.23.6L4.24.14.33.7VIPS.4.24.24.23.6L4.24.14.33.7ICA.8.17.37.66.88.07.98.6H8.0ALL OTHER BRAND.1.4H1.4H1.31.21.21.21.21.1LSKONA.6.75.96.35.66.76.87.4H6.9KF.4.44.43.9L4.64.94.24.34.9ANGLAMARK.1.41.21.1L1.92.01.1L1.1L2.1HBLA VIT.3.03.2H2.82.72.93.13.12.8NOPA.3.33.73.33.03.33.23.02.9Le.

42、g. Aroma is cannibalizing as expected.Yes Aroma LaunchMeasurementsVolume: daily shipment reports by customerShares by product and customer: Weekly /Monthly Nielsen dataSales Fundamentals by product and customer: Weekly /Monthly Nielsen data Budgets: actuals versus commitmentsValue contribution (Bran

43、d/Product/Country): monthly Brand Profit Estimates (BPEs)測量成交量：每天裝運(yùn)報(bào)告股份公司的產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)銷售基礎(chǔ)產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)預(yù)算：實(shí)銀兩承諾企業(yè)價(jià)值貢獻(xiàn)（品牌/產(chǎn)品/國家） ：每月的品牌利潤估計(jì)（ bpes Sales Fundamentals Tracking and also display WD, feature share, shelf share, etc.YES AROMA - APPLEPrice Per Unit Without Promo (SFT)P12MP6Mnovdecjan

44、vs NGLAMARKTOTAL SWEDEN35.134.934.534.734.9102%AXFOOD TOTAL35.634.434.333.533.998%AXFOOD FRANCHISE37.637.537.636.336.299%D&D DISCOUNT31.830.930.530.830.799%VIVO STOCKHOLM40.740.141.036.241.297%BERGENDAHL DETALJIST32.732.732.331.233.4105%YES AROMA - APPLEWeighted distribution (SFT)P12MP6Mnovdecjanvs

45、NGLAMARKTOTAL SWEDEN95.998.297.098.098.0AXFOOD TOTAL87.797.898.098.0100.0100%AXFOOD FRANCHISE72.095.793.090.099.097%D&D DISCOUNT81.797.2100.0100.0100.099%VIVO STOCKHOLM75.0100.0100.0100.0100.0102%BERGENDAHL DETALJIST100.0100.0100.0100.0100.0102%e.g. Aroma has high shares where displayedA note on com

46、petitionCompetitive Response ModelingExpected competitive responseSequence of actions + their NPVs determine optimal strategy競爭回應(yīng)建模預(yù)期競爭反應(yīng)的行動(dòng)順序+他們npvs確定最佳戰(zhàn)略Which games will we play?E.g. always match competitions promotion depthE.g. never do in-store coupons哪些游戲我們可以玩？ 例如：比賽的深入推廣例如：在店內(nèi)消費(fèi)券Possible Expla

47、nationsConsumer value equation? Is price premium too high? Did we overestimate demand for Aroma products? most likely OK; off-take high where distributed + repurchase rate high消費(fèi)者價(jià)值公式？ 是溢價(jià)過高？我們高估需求香氣的產(chǎn)品呢？ -最有可能確定;場外采取高的地方派發(fā)+回購利率高企Organizational capability Do we have enough sales rep coverage? Does Y

48、es have priority in sales cycle? yes, but many store owners are rejecting組織能力我們是否有足夠的推銷員覆蓋？確實(shí)是有優(yōu)先銷售周期？ 是的，但許多店家都拒絕 Commercial strategy is trade margin recommended too low? Is value for customer not clearly defined?商業(yè)戰(zhàn)略是交易保證金推薦太低呢？是價(jià)值，為用戶沒有明確界定呢？Possible explanation: store owners not clear on added v

49、alue do not wish to replace products, do not have more space in store for more products, and do not want complexity of more codes in system解釋：店家并不清晰附加值-不想取代產(chǎn)品，沒有更多的空間儲(chǔ)存更多的產(chǎn)品，以及不想復(fù)雜的多碼系統(tǒng) Yes Aroma LaunchMeasurementsVolume: daily shipment reports by customerShares by product and customer: Weekly /Mont

50、hly Nielsen dataSales Fundamentals by product and customer: Weekly /Monthly Nielsen data Budgets: actuals versus commitmentsValue contribution (Brand/Product/Country): monthly Brand Profit Estimates (BPEs)測量成交量：每天裝運(yùn)報(bào)告股份公司的產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)銷售基礎(chǔ)產(chǎn)品和客戶：每周/每月尼爾森數(shù)據(jù)預(yù)算：實(shí)銀兩承諾企業(yè)價(jià)值貢獻(xiàn)（品牌/產(chǎn)品/國家） ：每月的品牌利潤估計(jì)（ bpes

51、） how do we reflect new forecast and what do we do?我們應(yīng)該如何反映新的預(yù)測和我們該做什么？Budget TrackingPROCTER & GAMBLE NORDICBudget ControlTotal MDA*SPENTBUDACTCOMSPENTvs BUD(MUSD)(MUSD)(MUSD)(MUSD)(%)Yes/Fairy HD10018183535%Yes/Fairy ADW10028285555%Febreze10046469393%Swiffer1006464128128%Total HOME40015615631145%P

52、ringles10023234646% Critical part in decision whether to continue strategy Launch based on tight economics ($/ml) do we cut budgets or increase them if volumes are not coming in? how sensitive is the NPV? Expect front spending during launch, but possibilities of cutting Q4 supportFINANCIAL TRACKING

53、Brand Profit Estimates & Reconciliations explain difference vs. estimate by volume, mix effect, budgets, exchange rates, and trade terms available by product and country consolidated across GBUs and MDOs in SAP R/3 to make our quarterly report to Wall Street$M$ / mlDelta %4 000 40.00Mix effect10 0.3

54、%0.100.3%Volume effect100 2.5%Exchange Rate effect -10 -0.3%-0.10-0.2%4 100 2.5%40.000.0%$M$ / mlDelta %3 725 37.25Mix Effect10 0.3%0.100.3%Volume effect100 2.7%Exchange Rate effect-10 -0.3%-0.10-0.3%Customer budget effect-50 -1.3%-0.050.1%Consumer budget effect-5 -0.1%-0.010.0%3 770 1.2%37.310.2%Ne

55、t Real ReconciliationNOS ReconciliationACTION STEPS: 行動(dòng)步驟E.g. September BPE例如9月的BPEWe are below volume target.我們下面的具體目標(biāo)Sales fundamentals show that we are low on distribution (price and share where in store on target).銷售基本面表明，我們是低的分布（價(jià)格和分享在店目標(biāo)）Repurchase rate is high among consumer the product works

56、.回購利率是高消費(fèi)產(chǎn)品工程。Only 175 of estimated 300 displays of Aroma have been sold store owners reluctant to take in new product.估計(jì)300只有175售出店主不愿承擔(dān)新產(chǎn)品 Brand team meets with Sales teams to discuss possible actions.品牌團(tuán)隊(duì)與銷售團(tuán)隊(duì)交流，討論可能采取的行動(dòng) ACTION STEPS: 行動(dòng)步驟E.g. September BPEWe take back budget commitments wholly

57、based on volume, this money can be made available for re-investment.我們收回預(yù)算的承諾全出貨量為基礎(chǔ)，這筆錢可以供再投資。Decision: distribution and year-1 volume is vital. We need to re-deploy funds for a display-drive.決定：分布和今年1是至關(guān)重要的。我們需要重新調(diào)配資金，供驅(qū)動(dòng)。Try one-time irresistible offer with new trade leaflet specifying rationale

58、behind Yes Aroma.嘗試一次性不可阻擋的offerEffect on contribution: higher customer marketing budgets % NOS, but reach critical volume and trial in year 1.對貢獻(xiàn)：在第1年高級客戶營銷預(yù)算的數(shù)，達(dá)到臨界數(shù)量和試驗(yàn)New financials are communicated to GBU via Brand Profit Estimate. Full reconciliations are sent by Finance.派出財(cái)務(wù)充分對帳，將新的財(cái)務(wù)狀況傳達(dá)給gbu

59、通過品牌獲利預(yù)估PERFORMANCE TRACKINGAccountabilityAccountability examples:職責(zé)的例子 country GM value contribution and flow; external relations, organization國家通用汽車-企業(yè)價(jià)值貢獻(xiàn)和流量;對外關(guān)系，組織 GBU GM P/L (incl. Production + logistics costs, all overheads), inventorygbu通用汽車- -/升（含生產(chǎn)+物流成本，所有間接成本），存貨 market planner forecast a

60、ccuracy, % availability市場企劃-預(yù)報(bào)準(zhǔn)確率， 供貨 brand team leader contribution, volume, shares, organization品牌團(tuán)隊(duì)領(lǐng)導(dǎo)人-貢獻(xiàn)，數(shù)量，股權(quán)，組織 customer team leader volume, sales fundamentals, organization消費(fèi)團(tuán)隊(duì)-量，銷售基本面，組 PERFORMANCE TRACKINGWork & Development Plans執(zhí)行追蹤工作及發(fā)展計(jì)劃once per year feedback from managers, direct report