quinta-feira, 2 de junho de 2016
7 TIP´s for P&L quality - Controllership
A good management information system should disclose a results statement - P & L containing among others the following topics:
1 Detailed information on the company's income statements as a whole and by business unit or segment, so if the company is structured. The concept of business unit involves treating certain segments as if they were separate businesses, where revenues are shown, costs, expenses, profit or loss, assets and liabilities.
2- The information must be demonstrated in comparison with previous year and budget (budget). Some companies beyond the Budget include a line for the Forecast (Forecast), which is a kind of Budget revised. The changes must be shown as a percentage and / or value and must be justified if they are significant. Usually put on their income statements or P & L column containing commentary and analysis on each line of the statements.
3- The Income Statement (P & L) should be well detailed enabling the identification of variable and fixed costs and expenses. A line for contribution margin should be included. This line will be represented after deduction of all variable expenses and costs. Must be shown columns with absolute values and percentages.
4 Costs must be demonstrated, separated in fixed and variable. Categories groups should facilitate the identification of raw materials, packaging, direct manufacturing costs, indirect manufacturing costs and other relevant costs. Expenses Depreciation and amortization should be shown separately.
5. Is important to incorporate several non-financial indicators such as volumes, production, inventory turnover, accounts receivable, etc. I've seen accounting systems where some non-financial information was reported managerially which constituted an important management information.
6 Unitary sales price and costs can be calculated by taking the total value divided by volume.
We reported total revenue and the total volume of tons sold, for example. We can divide total revenue by the volume calculating unit sales price per ton. It is important that the total revenues and volumes can be demonstrated by product and by customer.
7. Demonstrate expenditure groups, such as administrative and commercial. Show consolidated data that can be opened and detailed by types of expenses. Usually the income statements expenses are shown in large groups, such as administrative expenses, human resources, etc. It is important that the costs demonstrated by groups can be opened in different ways, as for account, for cost center, etc.
Free partial, simple and diretct translation from: http://blogdoprofessorari.blogspot.com.br/2014/04/fechamento-de-resultado-mensal-com.html