ก ก ก ก
ภภ(Decentralization) ภภภŕ¸
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9, 2 ' / (Costs Center) 9, 2 ( '(Revenue Center) 9, 2ภ( (Profit Center) 9, 2 / (Investment Center)
Corporate Headquarters Investment Centers
Western Division
Eastern Division
Profit Potter Compay X Compay Y Compay Z Respon- Centers Company Subsidiary Subsidiary Subsidiary sibility Centers Production Department Marketing Department } Revenue Center Cost Centers Product Flow Line Product Flow Line Cells
Cells
9, 2 ' / (Cost Center) /! 9, 2 ' / "- /!/ ' /! 6 + ภ( ( ' /!ภ' ภ( ' 8 !& ! ' / - " .' ภ$%& / +& . ภภ"" ภ+#.! ภภ'
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Guy Epsom (centre front), Regional Director of Sales and Marketing, Hilton International, Arabian Peninsula with members of his regional sales team – high targets, high results.[1]
[1] Hilton International Corporation , http://www.ameinfo.com/news/Detailed/17766.html , (Online:26/08/2547)
9, 2ภ( (Profit Center) 9, 2 ภ( "- /! ,' ' + . ภ( ( ภ7 ภ( ภภ( ' +ภ' / " .' % ภ( + +& " ,' 9, 2 ภ( !& ' + . /+& ภภ' ภ( ' ภ" " ' / " .' 8 $ *- '9, 2 ! + ภ/ ภ( /! !
Revenues Sales Interest Other
Costs Mfg. costs Commissions Salaries Other
9, 2 / (Investment Center) "- /! ,' '" / ' ภ+ ภ/ ภภ/ ภภ/ /+& ภ+ ภ+ ภ- ภm # - ' ภ+ $ ภ/ & - ภ! + ภ# ( *% * - ' / ( *% * 0% ŕ¸
' /!$ ,' + , /! , ' !& ภ,' , 8 * $ ภCorporate Headquarters / ภภ/! , + 6 + ภ$ ( ภ7 ,' $
/ ! ภ- - ! / /! ! ภ,$' , /+& $ 9, 2. -
Cost, Profit, and Investments Centers Cost Cost Center Center
Revenue Revenue Center Center
Cost, profit, and investment centers are all known as responsibility centers.
Profit Profit Center Center
Responsibility Responsibility Center Center
Investment Investment Center Center
How deep in separate a responsibility center?
Business Group
Investment Center
Profit Center
Cost Center
Revenue Center
Investment Center
Cost Center
Profit Center
Revenue Center
ภ(Segment Report)
, $ ภภภ" ภn* +& ( " ' ! m + ' / - " .' /! $' / ' ( ) ภ/! /' ( ' ภ" 3 + + /! ภ$' ' ภ/ ภ% " + / ! ' / + The Guest Section of a hospitality
Segmented Reporting
Cost Fixed Costs
Variable Costs
Mixed Costs
Segmented Reporting Costs
Traceable Costs arise because of the existence of a particular segment.
Common Costs arise because of overall operating activities.
Segmented Reporting Costs Don’t allocate common costs. Traceable Costs arise because of the existence of a particular segment.
Common Costs arise because of overall operating activities.
Segmented Reporting Traceable costs would disappear over time if the segment itself disappeared. No computer division means . . .
No computer division manager.
Identifying Common Fixed Costs Common costs arise because of overall operation of the company and are not due to the existence of a particular segment. No computer We still have a division but . . . company president.
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บริษัท เกษตรพัฒนฯ จํากัด งบกําไรขาดทุนจําแนกตามสายผลิตภัณฑ(หนวย:พันบาท) สําหรับป สิ้นสุด 31 ธันวาคม 25+9 รวมทั้ง
สวนงาน
ฟารม รายได
นมสดพาสเจอรไรซ
208,000.00 100.00%
166,400.00 100.00%
ไอศครีม นมสด 41,600.00 100.00%
ตนทุนผันแปร ตนทุนขาย
83,200.00
40.00%
59,072.00
35.50%
24,128.00
58.00%
คาใชจายขายและบริหาร
41,600.00
20.00%
24,960.00
15.00%
8,320.00
20.00%
124,800.00
60.00%
84,032.00
50.50%
32,448.00
78.00%
83,200.00
40.00%
82,368.00
49.50%
9,152.00
22.00%
42,240.00
20.31%
33,792.00
20.31%
8,448.00
20.31%
5,376.00
2.58%
4,300.80
2.58%
1,075.20
2.58%
รวมตนทุนคงที่
47,616.00
22.89%
38,092.80
22.89%
9,523.20
22.89%
กําไรของหนวยธุรกิจ
35,584.00
17.11%
44,275.20
26.61%
(371.20)
-0.89%
ตนทุนรวม
1,344.00
0.65%
กําไรสุทธิ
34,240.00
16.46%
รวมตนทุนผันแปร กําไรสวนเกิน ตนทุนคงที่ คาใชจายการผลิต คาใชจายขายและบริหาร
ภ" 2 / ภภ/ (Return On Investment: ROI)
Return on Investment (ROI) Formula Margin ROI =
Turnover
Net operating income Ă— Sales Sales Average operating assets
Return on Investment (ROI) Formula Margin ROI =
Turnover
Net operating income Ă— Sales Sales Average operating assets
Income Incomebefore beforeinterest interest and andtaxes taxes(EBIT) (EBIT) Cash, Cash, accounts accountsreceivable, receivable,inventory, inventory, plant plantand andequipment, equipment,and andother other productive productiveassets. assets.
.
#" ก $ ก ก+,
! &
ก ! " # $ กก
#" ก $ *'
#" ก $ ' ( )
320,000 500,000
220,000
41,600
44,750
15,400
102,000 650,000
95,000
ROI
Margin x Assets Turnover = (EBIT X100) x Sales Sales Avg. Operating Assets
ก ก4 ROI =
41,600.00 x
= =
320,000.00 13.00% x 40.78%
320,000.00 102,000.00 3.14 /
Let Try Another Segment.
ก ก4 ROI
= = =
/ /! ROI
= = =
+ ROI
= = =
41,600.00
x
320,000.00 13.00% x 40.78% 44,750.00
x
500,000.00 8.95% x 6.88% 15,400.00
x
220,000.00 7.00% x 16.21%
320,000.00 102,000.00 3.14 /
500,000.00 650,000.00 0.77 /
220,000.00 95,000.00 2.32 /
Controlling the Rate of Return Three ways to improve ROI . . . Reduce Reduce Expenses Increase Assets Sales
ก ก
( '
ก / /! 500,000 100.00%
' / + ' / $
" .' $
225,000 65,250
45.00% 13.05%
290,250
58.05%
ก ( ก
209,750
41.95%
' / " /! " .' ก " .' $
140,000 25,000
28.00% 5.00%
' / " /!
165,000
33.00%
ก ( $ ก
44,750
8.95%
' / +
Increase Sales
/ ภภ+ / Fram Tour
( '
605,000
100.00%
' / + ' / $
272,250.00 " .' $ 78,952.50
45.00% 13.05%
' / + ก ( ก ' / " /! " .' ก " .' $
351,202.50
58.05%
253,797.50
41.95%
140,000 25,000
' / " /!
165,000
ก ( $ ก
88,797.50
ROI =
88,797.50
x
605,000.00 =
14.68%
=
13.66%
605,000.00 650,000.00
x
0.93 /
Reduce Expenses
E-Office Reduce paper cost Smooth process Efficiency Cost
2. . /. " 0* 12&$ * ( '
500,000 100.00%
( '
500,000.00
100.00%
45.00% 13.05%
' / + ' / $
" .' $
200,000.00 65,250.00
40.00% 13.05%
290,250
58.05%
' / +
265,250.00
58.05%
209,750
41.95%
ก ( ก
234,750.00
41.95%
28.00% 5.00%
' / " /! " .' ก " .' $
100,000.00 25,000.00
' / + ' / $
225,000 " .' $ 65,250 ' / + ก ( ก
' / " /! " .' ก 140,000 " .' $ 25,000 ' / " /!
165,000
33.00%
' / " /!
125,000.00
ก ( $ ก
44,750
8.95%
ก ( $ ก
109,750.00
ROI =
109,750.00 x 500,000.00 500,000.00
=
21.95% x
=
16.88%
650,000.00 0.77 /
Reduce Assets
3. ROI =
44,750.00 x 500,000.00
=
8.95% x
=
8.95%
500,000.00 500,000.00 1.00 /
1) ) ' 4 105,000 2) 0* 12&$* 2.1),& " 4 40% 2.2)02$.ก 6 , ( 7' 100,000 3) ( 7' 500,000
( '
500,000
100.00% ( '
' / + ' / $
" .' $
225,000 65,250
' / + 45.00% ' / $
13.05% " .' $
' / +
290,250
58.05%
209,750
41.95% ก ( ก
ก ( ก ' / " /! " .' ก " .' $ ' / " /! ก ( $ ก
140,000 25,000
' / + ' / " /! " .' ก " .' $
605,000.00
100.00%
242,000.00 78,952.50
40.00% 13.05%
320,952.50
53.05%
284,047.50
46.95%
100,000.00 25,000.00
165,000
' / " /!
125,000.00
44,750
ก ( $ ก
159,047.50
ROI =
159,047.50 x 605,000.00 605,000.00
=
26.29% x
=
31.81%
500,000.00 1.21 /
ROI * $
" .'
/ +* 2 / 3
= = = = =
6.88% 13.66% 16.88% 8.95% 31.81%
ก " 2ก ( - (Residual Income) ก " 2 /! /! /! ( ' + กก / ( ( ' /! + / กกก / - ROI /! , 4+/ / - ( + กก ! /! + / $+& $ )' ! ก ( /! กก ก7 + /
+
( ' ก ( กก + ก ( / กก / +* 2 + / ก / +* 2 + / กก /
$+& /! 1 " 3 / $+& / +* 2 + / $+& / $+& $+& /! 2 " 3 ก ( - ก ( กก / $+& ก ( -
1,500,000 225,000 15% 1,200,000 1.25 / 18.75%
1,200,000 10% 120,000 225,000 120,000 105,000
ก + + / $+& / ก+ 120,000 / ก / + * 2 ( / ( ก7 ( ' / 120,000 / 0% )' / " ก /! +& ( ' ( ' / / ก+ 225,000 / + +& - ' / กก % + /