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On the application of cash ratio method in performance assessment of sales

Author: ZhangQingYou From: www.yourpaper.net Posted: 2010-05-25 17:35:03 Read:
Keywords: paper receipt rate performance assessment of
Abstract: assessment of sales performance, is plagued by numerous enterprise management problem.In addition to the qualitative evaluation, quantitative evaluation in most of the evaluation index, even using comprehensive index assessment, because the design of the appraisal indicators is not reasonable, most effective.Using the "collection ratio method", "design has receivables Maori" index, scientific, reasonable solution of the problems of assessment of the sales performance, so as to control the risk, strengthen the payment.
Enterprises in the evaluation of sales (Sales) performance, except for the assessment work attitude, execution, loyalty, develop new customers and other qualitative indicators, usually to assess the quantitative index.The quantitative index of each enterprise is different, or a separate assessment of sales, sales, gross profit (or profit), payment collection, after sale service and sales expenses such as single index, or the comprehensive assessment index according to a certain proportion, but are not perfect.The quantitative indicators of how, different people have different views, how can be just perfect? This is every manager common questions.
Generally speaking, in the examination, no matter how firms design assessment indicators, not on the comprehensive evaluation index of gross profit (or profit) examination, many enterprises examine Sales Department (salesman) gross profit (or profit), mainly adopt three kinds of methods:
1, the current recognition method
In accordance with the provisions of accounting standards or enterprise own confirmed sales already realized, immediately confirm the sales department (salesman) gross profit (or profit).Although there is a contract for the sale of restricted, but who also can not guarantee one hundred percent due payment will be withdrawn from circulation, may sell products salesman bonus payment due on the job, but don't come back.Although could not collect is not necessarily the sales department (salesman) responsibility, but the early recognition of performance is not reasonable.
This method of assessment, the sales department (Sales) may delay the time to sign the contract, may also the first this year signed a contract to achieve assessment target, second years to the void contract, manipulated by many factors.Especially, most of the products by the distributor or agent to complete the enterprise, the risk is bigger, the sales department (Sales) may be through the method of virtual increase sales to complete the sales task.
The main method is with the dealer collusion, assault a large number of shipments at the end of the year, to be the next year to get the goods back.Look from the surface, do have sales, but in fact only a transfer behavior.This approach to meet the sales department (Sales) of short-term interests, but damage the interests of enterprises.
2, staging confirmation method
In accordance with the contract, the current should receive the cash (regardless of the actual income, whether received) according to the gross margin calculations should be carry-over costs, confirm the Maori (or profit), which is on the installment method of sales accounting standards.This just reflects the principle of prudence, but failed to react the enterprise receivables risk, with the current difference method to confirm no substantial.
3, all collection method
Ask for full payment back to confirm the sales department (salesman) performance, this approach is too cautious, not conducive to increase sales (Sales) work enthusiasm, and may even lead to the occurrence of go-slow or fly single phenomenon.And this assessment method is easy to be the sales department (clerk): when handling collection is insufficient, the sales department (salesman) favor around, desperately Dunning; once the payment has reached the target this year, they turn to delay or refuse payment.This assessment method, is not well motivate sales department (Sales) for the overall interests of the company.
Of course, no assessment method is perfect, a single method of assessing index is more likely to be loopholes.For the sales department (salesman) examination, gross profit enterprises care (profit), worry is the collection issues.Therefore, the sales performance evaluation index of some enterprises is that: billing (contract) 10% performance, contract implementation or received the first payment is 30% performance, all money received 60% performance.The 10%, 30%, 60% the proportion of how specific, of course is "to each according to his lights", special aspects of enterprise products according to the market environment, management of enterprise management experience, to adjust.This evaluation method reflects the idea, is a comprehensive appraisal system rather than a single evaluation index.Along the way is developed, we can set up a comprehensive evaluation index reflects both Maori and collection.
To eliminate the above disadvantages of various assessment methods, scientific evaluation of sales department's performance is a complex systems engineering, the author thinks that should use the cash ratio method is more reasonable.The method in accordance with the requirements of the current actual payment proportion will total gross profit is divided into "has receivables Maori" and "outstanding margin", according to the total gross profit multiplied by the current collection ratio confirm the current gross margin.Think of receipt rate, sales since the extension or installment, then margin should also be postponed or staging confirmation, so, for the sales department (Sales) of the total gross profit, in the collection process can be divided into "has receivables Maori" and "outstanding margin", essentially reflects the value movement process of sales, will also be undertaken by the enterprise receivables risk allocation to each period.This treatment, which accords with the principle of prudent accounting requirements, and will make sales (Sales) to collect payment.
In practical work, the author uses Excel electronic form set the evaluation index and related data entry, references, judgment, calculation procedure and formula, can automatically calculate has receivables maori.For illustration purposes, for example as follows:

This table has the fill color part has been preset calculation formula, click to select the cell can be viewed, do not enter any text or data encryption before release (the table row, will not affect the default formulas and calculation results in an increase in the blank line before).Table of the recorded data, references, calculation sequence and the formula is as follows:
(1) "last month, only outstanding part (last month by month carry-over)" bar "outstanding part (carry-over next month)" the relevant data list;
(2) other no fill part according to actual economic and business content list;
(3) "the month" to "stop the outstanding part of last month (last month carry-over) this month amount" column data;
(4) "the sales amount collection ratio" as "the total for this month" column of the amount collected by "the month" column;
(5) according to the payment ratio will be "the month" column of the income, cost, profit split for collection and outstanding part.
(6) if the assessment sales (Sales) performance to calculate the related tax (according to the standard or scale), can increase the table columns, with has receivables margin less relevant taxes can be.
(7) if the sales department (business) business many, very miscellaneous, can be considered according to the classification of commodities sales or fill the table; if a single business amount is larger or more special, can be a single business separately for the table filling.
On the above economic business, not accounting treatment.If a large volume of business, the management needs of accounting treatment, can add "main business income is a outstanding income", "main business cost a outstanding cost", "outstanding Maori" subjects, according to the end records and "Statistics" receivables Maori summary or accounting treatment were as follows:
(1) the assumption that the enterprise at the beginning of 2006 12 No "last month, only outstanding part (month carry-over)", then the end shall be adjusted as follows:
Borrow: advocate business Wu income not revenue collection 15000
Credit: main business cost a outstanding cost 12000 outstanding 3000 Maori
(2) the accounting in 2007 January 3 pen business according to the current accounting standards, no longer listed the relevant accounting entries, according to the end "has receivables Maori calculation table" as follows:
Borrow: advocate business Wu income not cash income of 270000 (285000 15000:270ooo)
Credit: main business cost a outstanding cost 184112 (196112 - 12000=184112) outstanding Maori 85888 (88888 - 3 000=85888)
From 1 at the end of 2007 "outstanding part (carry-over next month)" may contain last month carry-over data revenue, cost, gross margin, and last month the carry-over of data has made the accounting treatment at the end of last month, so the only difference adjustment.After the end of each needed to be books and records of "outstanding income", "outstanding cost", "outstanding margin" and the current "has been received
Compared to the corresponding project gross margin calculation table "in the balance, as stated above, the amount of line.
(3) if the term "has receivables Maori calculation table" in the "outstanding margin" of 0, said the full payment has been received, all the Maori have been achieved, you need to book recorded in the "outstanding Maori" number of full adjustment.For example, in 2007 February received full payment of 285000 yuan, no occurrence of economic business, then according to the end "has receivables Maori calculation table" is as follows: the opposite of accounting entries after adjustment, "the main business income of an outstanding income", "main business cost a outstanding cost", "outstanding margin" the account balances are tying the knot.
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