福特的财务培训资料.pdf

文档介绍：FINANCE DEFINITIONS &
GLOSSARY OF TERMS
FINANCE DEFINITIONS & METRICS ARE BASED
ON THE E STATEMENT
REVENUE
VARIABLE MARKETING
MATERIAL
NET REVENUE WARRANTY
CONTRIBUTION COST OUTBOUND FREIGHT
CONTRIBUTION MARGIN
PERIOD COSTS
PROCESSING COSTS
OTHER E / (EXPENSE) LABOR & OVERHEAD
COMPENSATION FACTORS INBOUND FREIGHT
PARTS & ACCESSORIES SPENDING RELATED
OBSOLESCENCE
PROFITS
OTHER PERIOD COSTS
TOTAL AUTOMOTIVE PROFIT ENGINEERING
FINANCING FIXED MARKETING
ADMINISTRATIVE
TOTAL CORPORATE PROFIT
SELLING
CONTRIBUTION MARGIN
DEFINITION RATIONALE / THEORY CALCULATION
MEASURE OF PRE-TAX MEASURES WHETHER REVENUE LESS
PROFIT EARNED AFTER ADDITIONAL SALE OF A CONTRIBUTION COSTS
VARIABLE MARKETING & VEHICLE CONTRIBUTES SUCH AS MATERIAL,
CONTRIBUTION COSTS PROFIT TO PANY. WARRANTY & OUTBOUND
ARE TAKEN INTO ON A FINANCIAL BASIS, IT FREIGHT
ACCOUNT DOES NOT MAKE SENSE TO
PRODUCE AN ITEM THAT
CANNOT COVER ITS
CONTRIBUTION (., OUT-OF-
POCKET) COSTS. USED TO
CALCULATE VOLUME
VARIANCE & INCREMENTAL
PROFIT FOR A VEHICLE
EXAMPLE
GROSS UNIT
PROFIT VOLUME PROFIT
(BILS.) (000)
NET REVENUE $ 500 $ 6,000
CONTRIBUTION COSTS () 500 (2,000)
CONTRIBUTION MARGIN $ 500 $ 4,000
PROFITS BEFORE TAXES (PBT)
DEFINITION RATIONALE / THEORY CALCULATION
MEASURE OF THE REFLECTS THE “ REVENUE LESS
OVERALL PROFITABILITY LINE” CONTRIBUTION OR CONTRIBUTION & PERIOD
OF A PRODUCT, PERFORMANCE OF A COSTS. ALTERNATIVELY,
MARKET, OPERATION, PRODUCT OR BUSINESS, CONTRIBUTION MARGIN
OR BUSINESS AREA AFTER ABSORBING ITS LESS PERIOD COSTS
BEING EVALUATED, PERIOD COSTS
AFTER ALL COSTS ARE
TAKEN INTO ACCOUNT.
ALSO CALLED
ACCOUNTED PROFIT
EXAMPLE
GROSS UNIT
PROFIT VOLUME PROFIT
(BILS.) (000)
CONTRIBUTION MARGIN $ 500 $ 4,000
PERIOD COSTS () 500 (2,800)
PBT $ 500 $ 1,200
NET E
DEFINITION RATIONALE / THEORY CALCULATION
MEASURE OF PROFITS AFTER EXERNAL VIEW OF THE PROFI