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《阿米巴經營》閱讀第四章:阿米巴收入的計算方法
2021-03-30
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昨(zuo)天跟大(da)家分享了:《阿米巴經(jing)營》書(shu)籍閱(yue)讀(du)筆(bi)記第三章-阿米巴的組(zu)織構(gou)建

今天繼(ji)續分享《阿(a)米(mi)巴經營》閱讀(du)第(di)四章(zhang):阿(a)米(mi)巴收入(ru)的計算方法

 

 

書中(zhong)介紹到阿米(mi)巴收入有(you)三種(zhong)方式!分別(bie)是對外、對內。

對外則有兩種:面向客(ke)戶的訂單生(sheng)產(chan)、面向大眾消費者的庫存生(sheng)產(chan)

對內則是:阿米(mi)巴之間交易

而阿米巴在面向(xiang)客戶(hu)的訂(ding)單生產方式會有些問(wen)題顯(xian)現出來,必須以市(shi)場價(jia)格為導(dao)向(xiang)逆推(tui)生產,但市(shi)場價(jia)格隨時(shi)都(dou)在變(bian)化(hua),如何(he)應對這種變(bian)化(hua)?阿米巴提出建立傳導(dao)機制,讓制造部(bu)門和(he)銷售(shou)部(bu)門都(dou)和(he)收(shou)入直接掛鉤(gou)。

該傳導機(ji)制具體實施的方法(fa)是銷售(shou)(shou)只按比例(li)抽取傭(yong)金(jin)(jin),即制造部(bu)門結(jie)算金(jin)(jin)額=銷售(shou)(shou)金(jin)(jin)額-銷售(shou)(shou)傭(yong)金(jin)(jin)-制造成(cheng)本;銷售(shou)(shou)部(bu)門結(jie)算金(jin)(jin)額=銷售(shou)(shou)傭(yong)金(jin)(jin)-銷售(shou)(shou)活動(dong)支(zhi)出;

很多人不(bu)(bu)理解(jie)規定(ding)(ding)銷(xiao)(xiao)售(shou)部(bu)門(men)收入(ru)是從制(zhi)造(zao)部(bu)門(men)獲得(de)傭(yong)金(jin)的原因(yin)是什么(me)?從書中我了解(jie)到(dao)如(ru)果(guo)不(bu)(bu)這么(me)約定(ding)(ding),銷(xiao)(xiao)售(shou)部(bu)門(men)就(jiu)(jiu)會(hui)(hui)盡量壓低制(zhi)造(zao)部(bu)門(men)的進價,制(zhi)造(zao)部(bu)門(men)卻會(hui)(hui)盡可能提(ti)價,兩個部(bu)門(men)在(zai)定(ding)(ding)價問題上(shang)就(jiu)(jiu)會(hui)(hui)嚴重對(dui)立;而銷(xiao)(xiao)售(shou)部(bu)門(men)按比例收取傭(yong)金(jin),只(zhi)要銷(xiao)(xiao)售(shou)額增加,傭(yong)金(jin)也(ye)自然會(hui)(hui)提(ti)高(gao);傭(yong)金(jin)率(lv)需要依據業(ye)務形態和產品種類,一旦設定(ding)(ding)后原則上(shang)不(bu)(bu)做更改;因(yin)為(wei)如(ru)果(guo)傭(yong)金(jin)率(lv)因(yin)為(wei)訂單(dan)不(bu)(bu)同輕易更改,標準就(jiu)(jiu)會(hui)(hui)不(bu)(bu)統一,引發(fa)不(bu)(bu)公平(ping)感;

在面(mian)向大眾的(de)庫存(cun)生(sheng)產(chan)方(fang)式情形下必須由銷(xiao)(xiao)售(shou)(shou)(shou)部(bu)(bu)(bu)門(men)(men)(men)和制(zhi)(zhi)造(zao)部(bu)(bu)(bu)門(men)(men)(men)通過(guo)協商決定(ding)商品的(de)期望零(ling)售(shou)(shou)(shou)價(jia)(jia),設(she)定(ding)各(ge)個流通階段價(jia)(jia)格(ge),決定(ding)京(jing)瓷的(de)銷(xiao)(xiao)售(shou)(shou)(shou)價(jia)(jia)格(ge)以及銷(xiao)(xiao)售(shou)(shou)(shou)與制(zhi)(zhi)造(zao)之(zhi)間的(de)公司內部(bu)(bu)(bu)購銷(xiao)(xiao)價(jia)(jia)格(ge)。在庫存(cun)銷(xiao)(xiao)售(shou)(shou)(shou)方(fang)式中,實際銷(xiao)(xiao)售(shou)(shou)(shou)金(jin)額(e)減(jian)去制(zhi)(zhi)造(zao)部(bu)(bu)(bu)門(men)(men)(men)的(de)報(bao)價(jia)(jia),也就是毛利(li),成為(wei)銷(xiao)(xiao)售(shou)(shou)(shou)部(bu)(bu)(bu)門(men)(men)(men)的(de)收(shou)入。當制(zhi)(zhi)造(zao)部(bu)(bu)(bu)門(men)(men)(men)出(chu)現庫存(cun)積壓(ya)時,庫存(cun)管(guan)理(li)就得由銷(xiao)(xiao)售(shou)(shou)(shou)部(bu)(bu)(bu)門(men)(men)(men)負責,銷(xiao)(xiao)售(shou)(shou)(shou)部(bu)(bu)(bu)門(men)(men)(men)要(yao)準確分(fen)析市(shi)場,盡可能(neng)正確預(yu)測(ce)銷(xiao)(xiao)售(shou)(shou)(shou)和價(jia)(jia)格(ge),一旦預(yu)測(ce)出(chu)錯,庫存(cun)過(guo)多造(zao)成損(sun)失由銷(xiao)(xiao)售(shou)(shou)(shou)部(bu)(bu)(bu)門(men)(men)(men)承擔;

這(zhe)種(zhong)阿(a)米巴經營的內部交易,在(zai)我看來,在(zai)具有很強的競(jing)爭優勢,因為內部多個阿(a)米巴之間可以(yi)形(xing)成(cheng)競(jing)爭;甚至內部阿(a)米巴還會與外部公司(si)進行競(jing)爭,因為如果(guo)內部在(zai)成(cheng)本質量方面無(wu)優勢,其他阿(a)米巴就會向(xiang)外部采購;

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