16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija
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Transcript of 16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija
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PLANIRANJE
Bojan ŠćepanovićMCB Menadžment Centar Beograd
Novi Sad, 5. septembar 2014.godine
kao deo procesa controllinga
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„Planovi nisu važni,bitan je proces planiranja“
Dwight D. Eisenhower
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Planovi nisu važni,bitan je proces planiranja
Situacija Globalizacija, kriza u Ukrajini, Big Data, mobilni, Business inteligence, outsourcing, istopolni brakovi, outstaffing, selfie, Vučić se zalaže za brži put ka EU, Nikolić podržava Gej paradu...
Svet se dramatično promenio u poslednjih 20 godina.
Problem Proces planiranja je ostao (skoro) nepromenjen 80 godina. Controlling i proces planiranja ne prati sva dešavanja iz okruženja.
Pitanje Kakav nam zaista treba proces planiranja?
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Prošlost
Sadašnjost
BudućnostTradicionalan budžet
Moderanbudžet
Beyondbudgeting
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Budućnostje gledanje u Tarot karte
Planovi nisu važni,bitan je proces planiranja
Sadašnjostje balansiranje na žici
Prošlostje bila „čista“ matematika
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Tradicionalan
budžet
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BOTTOM UP
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MONOLIT
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% Variable
Budget 2010
Volume Added value var.
Mix from
Entities Price
Salary increas
es
Curren
cy PAP
Industri
al varianc
Depre-ciation
Non recurri
ng item
Monthly Split
Line to line
Conti
n-gency
Chang
e in perimet
Other Actual 2010
Total Varianc
e Volumes sold External (K.Sqm) - 13 13 13Volumes sold Internal (K.Sqm) 2.266 566 2.832 566
Volumes sold (K.Sqm) 2.266 579 2.845 579Volumes produced (K.Sqm) 2.094 424 2.518 424
FG Inventory variance (K.Sqm) (172) (155) (327) (155)Direct Industrial headcount 113,0 169,0 56,0
Indirect headcount 0% 123,0 133,2 10,1Working hours 41.564 53.089 11.526
Productivity (K.Sqm / hours) 50,4 47,4 36,8
ASP (Gross / External) n.a. 6,15 0,00 0,00 #DIV/0! 6,15 6,15
External sales - - 80 - 80 80Cash discounts granted - - - -
Customers' incentives and Rebates - - - -Claims -Sales 100% - - (1) - (1) (1)
Freight income external 100% - - - - -IC-sales inside TEE 100% 7.136 2.055 (660) 196 0 8.727 1.591
IC-sales outside TEE 100% 178 (51) 4 5 0 136 (42)Freight income internal 100% 63 8 - 71 8
Activity 7.377 2.004 (568) 201 - (1) - - - - - (0) 9.013 1.636Material consumption 100% (4.227) (1.148) 24 282 (271) 24 111 - (0) (5.205) (978)
% Activity 57,3% - 0,3pt -0,5pt -1,7pt - 0,3pt 1,5pt - - - - - -0,0pt 57,7% 59,8%Direct personnel costs 80% (110) (47) 7 (7) (10) 0 (167) (57)
% Activity 1,5% -0,2pt 0,1pt -0,1pt 0,0pt - - - -0,1pt - - -0,1pt - - 0,0pt 1,9% 3,5%Indirect personnel costs 0% (93) - (7) - (100) 7
% Activity 1,3% 0,3pt - -0,1pt 0,0pt - - - -0,1pt - - - - - -0,0pt 1,1% -0,4%Other production Costs 80% (269) (60) 16 21 10 (0) (282) (13)Depreciation production (240) 7 - (233) 7
Gain/losses on FG in inventories (12) 12 - - 12Variation of added value - (96) - (96) (96)Exchange gains/losses - 5 - 5 5Freight costs internal 100% - - - - -
% Activity 0,0% - - - - - - - - - - - 0,0% 0,0%Freight costs external 100% (80) (23) - (103) (23)
% Activity 1,1% -0,0pt -0,1pt 0,0pt - - -0,0pt - - - - -0,0pt 1,1% 1,4%Logistic costs 30% (58) (3) - - (61) (3)
Gross Profit 2.288 723 (49) (286) (70) - 5 24 129 7 - - - - - (1) 2.771 483% Activity 31,0% 1,1pt -0,5pt -1,2pt -1,5pt - 0,1pt 0,3pt 1,7pt 1,8pt 0,1pt - - - - -0,0pt 30,7% 29,5%
Bad debt expenses - - - -Sales Commissions - - - -
Samples & displays costs - 1 - 1 1Marketing/advertising costs - - - -
Sales organisation costs - - - -Total selling costs - 1 - 1 1
% Activity 0,0% - - - - - 0,0pt 0,0pt - - - - 0,0pt 0,0% -0,1%R&D and Design costs (112) - 41 - (71) 41Administration costs (206) (35) 30 - (211) (5)
Gain/losses on disposal - 1 1Other earning costs (104) (8) - (112) (8)
Total depreciation in EBIT (353) 37 - (316) 37EBITDA before unusuals 2.219 715 (49) -286 (70) - 5 24 95 - - 41 - - - (1) 2.695 476
% Activity 30,1% 1,2pt -0,5pt -1,3pt -1,4pt - 0,1pt 0,3pt 1,3pt 1,3pt - 0,5pt 0,5pt - - -0,0pt 29,9% -0,2%
Volume / Mix Price Productivity Other
FINANSIJE
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KONTROLA
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T
„Mi imamo mnoštvo
planova...
samo što ne znamo koji su nam ciljevi.“
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Budućnostje gledanje u Tarot karte
Planovi nisu važni,bitan je proces planiranja
Sadašnjostje balansiranje na žici
Prošlostje bila „čista“ matematika
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Moderanbudžet
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TOP DOWN
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Knjigovodsto Henkela
Srbije se vodi na
Filipinama...
WhatsApp prodat za $18 mld...
Nokia je propala...
„Made in China“ je
premimum brend...
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t
$Kupci
LjudiProcesi
Finansije
BALANCED SCORECARD
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FORECAST
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„Zamislimo ciljeve...
i nekako ćemodoći do njih“
Bojan Šćepanović
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22
Budućnostje gledanje u Tarot karte
Planovi nisu važni,bitan je proces planiranja
Sadašnjostje balansiranje na žici
Prošlostje bila „čista“ matematika
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Beyond budgeting
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Tejlor
Radnik znanja
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LJUD(OV)I ?
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„Plan, act now!“
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30
Budućnostje gledanje u Tarot karte
Planovi nisu važni,bitan je proces planiranja
Sadašnjostje balansiranje na žici
Prošlostje bila „čista“ matematika
![Page 31: 16.ICV sastanak - CFO day, Bojan Šćepanović, ICV srbija](https://reader034.fdocuments.in/reader034/viewer/2022051313/5499da02b47959b1628b462d/html5/thumbnails/31.jpg)
„Mi imamo mnoštvo planova,
samo što ne znamo koji su nam ciljevi.“
„Zamislimo ciljeve, i nekako ćemo doći
do njih“
„Plan, act now!
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1. Cilj
2. Plan
3. Navigacija
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„Planovi nisu važni,bitan je proces planiranja“
Dwight D. Eisenhower
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„Boj ne bije svetlo oružje,već boj bije srce u junaka.“
Njegoš