What It Actually Costs
Who this book is for
Người làm tài chính trong doanh nghiệp Việt Nam, kế toán trưởng, phụ trách tài chính, người kiêm cả sổ sách lẫn dòng tiền ở công ty vài chục người. Người đọc là NGƯỜI LÀM NGHỀ: họ giữ con số và phải giải thích chúng, nhưng người quyết chi thường là người khác. Sách nói về tài chính DOANH NGHIỆP, không phải đầu tư hay tài chính cá nhân.
Sound familiar?
- Allocates overhead by revenue because it's the easiest way, not the right one.
- Doesn't know which customers lose money, since every one carries the same overhead rate.
- The cost sheet was built once when prices were set and never updated.
- Asked what dropping a product would save, and can't answer with confidence.
After reading, you can
Help a finance person cost accurately enough to see which products and customers really pay.
Each chapter answers one question
Chapter 1: Is there a fair way to split overhead?
On what basis is my overhead being allocated?
Direct costs are easy; all the arguments are about overhead.
Chapter 2: What is this product costing me that nobody records?
What else does this product cost me that the cost sheet does not show?
The costs nobody invoices you for are the ones most often forgotten.
Chapter 3: Is my biggest customer really my most profitable?
Of my five largest customers, who leaves the most after everything is deducted?
For the same product, two customers can leave very different profit margins.
Chapter 4: Why doesn't dropping a losing product raise profit?
How much would dropping this product really save?
Dropping a product does not save the overhead it is currently carrying.
Chapter 5: How long does a cost sheet stay true?
When was my cost sheet last revised?
A cost sheet built once is wrong from the fourth month.