S&OP经典书籍连载：企业销售与运营计划（28）【第五章：S&OP评审会议（7）-财务审查】

“By now, you probably know the first question I am going to ask about the financial review subprocess,” Nolan says.

“现在，你可能知道第一个问题我想问财务审查的子过程，”诺兰说。

“Who is the executive process owner for this subprocess?” Jim Simpson, the manufacturing director, replies.

“谁是这个子流程的负责人？” 生产总监吉姆辛普森回应道。

All heads turn toward Janis Novak, the controller. “I guess that would be me,” she says.

大家都转向财务主管珍妮丝。“我想这将是我的，” 她说。

“And who is the logical person to be your financial review coordinator?” Nolan asks. “Remember, this person will most likely be involved in the demand review subprocess and the supply review subprocess.”

“谁是你的财务审查协调人？”诺兰问。“记住，这个人将最有可能参与需求审查进程和供应审查子流程。”

“Actually, I am fortunate,” Janis says. “I have a couple of very good candidates, but I would prefer not to name the individual now.” Ross has coached Mark to take definitive action whenever he sees an opportunity to move the process forward more quickly. “So when can we expect you to name the coordinator?” Mark asks.

“事实上，我很幸运，”珍妮斯说。“我有几个非常好的候选人，但我现在不想点出这个人的名字。”罗斯已经给马克交待过，每当他看到有机会更快地推进这一进程时，就采取决定性的行动。“那么我们什么时候可以让你指定协调员呢？”马克问。

“I can make that decision by Tuesday of next week,” Janis responds.

下周二之前，我就能做决定了，珍妮丝说

“Are both of the individuals scheduled for the sales and operations planning class tomorrow and the next day?” Nolan asks.

“这个候选人是不是也会参加明天和接下来的销售和计划会议 ”诺兰问。

“They are,” Janis replies.

是的

“Good,” says Nolan. “Now, Janis, I would like some help. Please describe what you think the financial review should look like.”

“很好，”诺兰说，“珍妮丝，我本以为需要一些帮助，现在请你说说财务审查会是什么样子 ？”

“I have a vision of how finance fits into the process,” says Janis. She tells the group that she has worked in companies that used a sales and operations planning process, although they did not call it that. However, the process and principles appear to be the same. The processes already existed in the companies when Janis joined the firms, and she played a role as part of the finance team.

珍妮斯说：“我对财务如何融入这一流程有一些想法。”她告诉该小组，她曾在使用销售和运营计划流程的公司工作过，尽管他们没有这样称呼。然而，过程和原则似乎是相同的。当珍妮斯加入这些公司时，这些流程已经存在于公司中，她作为财务团队的一员发挥了作用。

“Here is how I see it working at Universal Products,” Janis says. “The finance review subprocess coordinator will participate in the demand review and supply review meetings. If for some reason she does not directly participate, she must be in the communication loop to receive results from both reviews. I am using the word she because both of my candidates for the role are female,” Janis tells the Group.

“这就是我如何看待它在通用产品上的工作，”珍妮斯说。“财务审查子流程协调员将参加需求审查和供应审查会议。如果出于某种原因，她没有直接参与，她必须在沟通循环中接受来自两个审查的结果。我用“她”这个词是因为我的两位候选人都是女的。”

She goes on to explain that the coordinator makes sure that projected pricing issues are discussed and agreed upon in the demand review and that projected cost issues are discussed and reviewed in the supply review. She has the ability to question and challenge issues in both the demand and supply reviews, but will accurately represent the financial choices of both. She is not empowered to make decisions for demand or supply.

她接着解释说，协调人确保在需求审查中讨论和商定预计定价问题，并在供应审查中讨论和审查预计成本问题。她有能力在需求和供应审查中质疑和挑战问题，但将准确地代表两者的财务选择。她无权作出供求决策。

Nolan thinks this is a good time to get the group’s validation. “Is the group okay with what Janis just said?” he asks. Sam Wente, the sales director, says, “It sounds great to me!” “I like what I hear,” Jim Simpson, the manufacturing director, says. “So far, as Janis has described it, finance has not tried to dictate its answer to pricing and cost issues.” “Janis, go on, please,” Nolan commands.

诺兰认为这是一个获得小组认可的好时机。“小组同意詹妮斯刚才说的话吗？“他问。销售总监萨姆·温特说：“我听起来很不错！”“我喜欢我所听到的，”生产主管吉姆·辛普森说。“到目前为止，正如珍妮斯所描述的那样，财务部门还没有试图对定价和成本问题作出解释。”“珍妮斯，请继续讲，”诺兰命令道。

Janis tells the group that the finance review coordinator will keep her personally advised of any significant issues or major changes since the last sales and operations planning cycle. That way, Janis will know what is happening and will not be surprised by any of the plans, changes, or issues. The coordinator will be responsible for taking the quantitative output of the demand review and the supply review and generating the company projected proforma income statement, balance sheet, and cash flow analysis. She also will develop a month-by-month financial projection that demonstrates the effect of any changes to the plan.

珍妮斯告诉小组，财务审查协调员将亲自告知自上次销售和运营计划周期以来的任何重大问题或重大变化。这样，珍妮斯就会知道发生了什么，不会对任何计划、变更或问题感到惊讶。协调人将负责进行需求审查和供应审查的定量输出，并生成公司预计形式损益表、资产负债表和现金流分析。她还将制定一个月一个月的财务预测，以证明计划的任何变化的影响。

 “What is the planning horizon for the financial projection?” Anita Cooper, the purchasing manager, asks. Before Janis can reply, Peter Newfeld, the product development/engineering director, speaks up. “I can see where you get revenues, cost of goods sold, and gross margin, but where do you get input for the SG&A?” he asks.

“财务预测的规划范围是什么？”采购经理安妮塔·库珀问道。在珍妮斯回答之前，产品开发/工程总监皮特发言。“我可以看到你从哪里得到收入、销售成本和毛利率，但是你从哪里得到SG&A的输入呢？”他问。

 “Let me answer Anita’s question first,” Janis says. “The month-by-month projections would be for the full planning horizon. The projected pro formas will be summed by quarter and by fiscal year, but the data will cover the full planning horizon by month.”

“让我先回答安妮塔的问题，”珍妮斯说。“逐月预测将针对整个规划范围。预计的预估值将按季度和财政年度进行汇总，但数据将按月涵盖整个计划范围。”

Janis explains that there is an important issue to consider which Ross brought up earlier. The financial projections, the output from the sales and operations planning process, are the numbers that are used to communicate current expectations. One of finance’s responsibilities is to compare the current plan, or the reality today, against the annual business plan.

珍妮斯解释说，有一个重要的课题是需要考虑罗斯早先提出的问题。财务预测，即销售和运营计划流程的输出，是用来传达当前预期的数字。财务部的职责之一是将当前的计划或现实情况与年度业务计划进行比较。

Gaps that should be discussed in the sales and operations planning meeting will surface in this comparison. These gaps often drive actions that will be reflected in the next sales and operations planning cycle.

在这个比较中，应该在销售和运营计划会议上讨论的差距将浮出水面。这些差距往往会推动行动，这些行动将反映在下一个销售和运营计划周期中。

Janis turns to Peter. “Now to address your question,” she says. She explains that Universal Products has an approved SG&A plan from the annual plan and from the previous sales and operations planning process. If there are going to be changes to the basic SG&A plan or assumptions behind the plan, they will surface through the process.

珍妮斯转向彼得。“现在来解决你的问题，”她说。她解释说，环球产品在年度计划和之前的销售和运营计划流程中都有一个经过批准的SG&A计划。如果基本的SG&A计划或计划背后的假设发生变化，这些变化将在整个过程中浮出水面。

It is one of finance’s responsibilities to make sure that issues or changes surface. That is one of the reasons why finance participates in the pre-sales and operations planning subprocess reviews.

确保问题或变化浮出水面是财务部门的职责之一。这也是财务部门参与售前和运营计划子流程审查的原因之一。

 “Say, for example,” Janis says, “that engineering finds it needs to allocate more resources for the support of existing products. This issue should surface, and finance must take that into consideration when developing the company proforma financials.”

“比如说，”珍妮斯说，“工程发现它需要分配更多的资源来支持现有的产品。这一问题应该浮出水面，财务部在制定公司形式财务报告时必须考虑到这一点。”

Mark wants to clarify what financial information will be communicated to corporate. “Will these be the same numbers you send to corporate?” he asks. “No, Mark, not yet,” Janis replies. “The numbers I present to corporate are what we as a team, with your approval, agree upon in the executive sales and operations planning meeting.”

马克想搞清哪些财务信息将传达给公司。“这些是你发送给公司的一样的数字吗？”他问。“不，马克，还没有，”珍妮斯回答。“我提供给公司的数字是我们作为一个团队，在你的批准下，在执行销售和运营计划会议上商定的数字。”

Ray Guy, the final assembly manager, shifts in his chair. “Janis, sometimes the supply organization will be compelled to propose alternatives to meet changes in demand. The decision on those alternatives will be made in the executive sales and operations planning meeting, and they will clearly affect the financial plan. Since you are developing the pro forma before the sales and operations planning meeting, how will you deal with the financial impact of the proposed alternatives?”

总装经理雷·盖伊在他的椅子上转来转去。“珍妮斯，有时供应组织会被迫提出替代方案，以满足需求的变化。有关这些备选方案的决定将在执行销售和运营计划会议上作出，它们将明显影响财务计划。既然您是在销售和运营计划会议之前制定形式，那么您将如何处理拟议备选方案的财务影响？”

“Mark takes a moment to look around the room. Nolan is standing next to where Ross is seated. Ross catches Mark’s eye and smiles because of what is happening. The team is developing ownership and understanding simultaneously. The high-level framework for the sales and operations planning process is being defined by the staff.

马克花了点时间环顾房间。诺兰站在罗斯坐的旁边。罗斯捕捉到了马克的眼神，为正在发生的事情而微笑。团队正在同时开发所有权和理解能力。销售和运营计划流程的高级框架由员工定义。

Janis clearly has the floor, and the team is engaged in the discussion. “You bring up an important point, Ray,” she says. She tells the group that in one of the companies where she previously worked, the chief financial officer attempted to put precision into the projections. This created a great amount of work and did not allow for easy handling of alternatives.

珍妮斯显然有发言权，团队也参与了讨论。“你提出了一个重要的观点，雷，”她说。她告诉该集团，在她以前工作过的一家公司，首席财务官试图将精确性纳入预测。这创造了大量的工作，不允许轻易处理替代品。

“I thought the time expended was wasteful,” Janis comments, “since we started with a forecast of demand that was less than precise. Adding precision at the end of the process did not make sense to me.”

“我认为花费的时间是浪费的，”珍妮斯评论道，“因为我们从一个不太精确的需求预测开始。在过程结束时增加精度对我来说没有意义。”

Janis explains that in the other company where she previously worked, rough cut financials were developed as part of the sales and operations planning process. The finance team spent more time on analyzing the financial effects of the different proposed alternatives. In essence, “what if” simulations were developed for the different alternatives.

珍妮斯解释说，在她之前工作的另一家公司，粗略的财务数据是作为销售和运营计划流程的一部分开发的。财务团队花了更多的时间分析不同备选方案的财务效果。本质上，“假设”模拟是为不同的选择而开发的。

“I believe the first company was tied into a mentality of legal financial accounting, whereas the second company had a much better understanding of management accounting,” Janis comments.

珍妮斯评论道：“我认为第一家公司与合法的财务会计思想紧密相连，而第二家公司对管理会计有了更深入的了解。”

“How did you interface with the general manager?” Mark asks. Janis tells Mark that the results of the financial simulations were available as part of an information package communicated to the general manager and other participants prior to the executive sales and operations planning meeting. The analysis included a comparison of each alternative against the annual plan previously submitted to corporate. This information helped the general manager and other executives in the decision-making and authorization process.

“你和总经理如何交流工作？”马克问，珍妮斯告诉马克，财务模拟的结果作为信息包的一部分提供给总经理和其他参与者，然后在执行销售和运营计划会议之前进行沟通。分析包括将每个备选方案与之前提交给公司的年度计划进行比较。这些信息有助于总经理和其他高级管理人员进行决策和授权。

“I would like to make another point,” Janis says. “Sales and operations planning is an authorization process. The discipline, as we used it, was to authorize resources for budget changes through the sales and operations planning process.” She explains that the executive team did not approve a plan without authorizing the necessary resources to achieve it. This is what Ross and Nolan have referred to as “only approving realistic plans.” Picking up on comments from Ross and Nolan about boundary setting, Janis adds that the amount of resources approved became a boundary within which to operate.

“我想再说一点，”珍妮斯说。“销售和运营计划是一个授权过程。我们使用的规则是通过销售和运营计划流程授权资源用于预算变更。”她解释说，执行团队没有授权必要的资源来实现计划，就没有批准计划。这就是罗斯和诺兰所说的“只批准现实的计划”。根据罗斯和诺兰关于边界设置的评论，珍妮斯补充说，批准的资源数量成为了运营的边界。

Peter grins at Janis. “How do you know so much about sales and operations planning?” he asks.

皮特笑着说“你怎么知道的这么多”

“I was the financial review coordinator at both companies. I learned through experience,” Janis replies.

我曾经是财务审查协调员在两个公司，我通过经验学习到的、珍妮丝回答

“And does the process really work?” Sam Wente asks.

这个流程真的管用吗，山姆问

“Oh, yes!” Janis exclaims. “I was surprised that we didn’t have a similar process at Universal Products. I don’t believe sales and operations planning is an option. I believe it is something we must do and do well!”

“管用，当然管用啊！”珍妮斯惊讶地回答。“我很惊讶，我们在通用产品公司上没有类似的流程。我不认为销售和运营计划是一种选择。我相信这是我们必须做的事情，我们必须做好！”

“Is there a financial review meeting?” Justin Roberts, the marketing manager, Asks. 

“那两家公司都会有财务审查会议吗？” 市场经理贾斯汀问 

Janis responds that in the first company where she worked, there was no meeting. It was just an exercise in cranking out and communicating the numbers. In the second company, a brief meeting was conducted after the financial simulations were completed. The result of the financial review meeting was often a specific recommendation developed from the alternative plans.

珍妮斯回应说，在她工作的第一家公司，没有会议。这只是一个练习，在凑数和沟通的数字。在第二家公司，在完成财务模拟后进行了一次简短的会议。财务审查会议的结果通常是根据备选计划提出的具体建议。

Ross stands to comment on what Janis has just said. He explains that in the sales and operations planning model developed by the Oliver Wight group, which he showed earlier (Figure 24), this is the reconciliation step or the fourth step in the process.

罗斯站着对珍妮斯刚刚说的话发表评论。他解释说，在奥利弗，怀特集团开发的销售和运营计划模型中（如图24所示），这是协调步骤或流程中的第四步。

Janis continues with her discussion. The financial review meeting participants included the demand planner, the supply planner, the financial coordinator, and the controller. Others, including the general manager, were invited. They attended from time to time when there were critical financial issues.

珍妮斯继续她的讨论。财务审查会议的参与者包括需求计划员、供应计划员、财务协调员和财务总监。其他人，包括总经理，也被邀请了。他们在有重大财务问题时不时出席。

Generally, these other executives did not find it necessary to attend. They were kept well informed during the subprocess reviews and with the information package that was distributed prior to the executive sales and operations planning Meeting.

一般来说，这些其他高管认为没有必要参加。在子流程审查期间以及在执行销售和运营计划会议之前分发的信息包中，他们得到了充分的通知。

Mark smiles approvingly at Janis. He is impressed with her knowledge of the process. He will have a valuable resource during the implementation. He also knows that he needs to select a sales and operations planning coordinator, and he is strongly leaning toward appointing Janis.

马克对珍妮斯赞许地微笑。她对这个过程的了解给他留下了深刻的印象。在实施过程中，他将拥有宝贵的资源。他还知道他需要选择一名销售和运营计划协调员，而且他非常倾向于任命珍妮斯。

Nolan walks to the front of the room. “Well, Janis, thank you for giving my presentation. Let me just show a couple of examples of the financial information that can support the sales and operations planning process.” He shows the group two more graphs (Figures 26 and 27).

诺兰走到房间的前面。“好吧，珍妮斯，谢谢你的讲述。我来举几个财务信息的例子，这些信息可以支持销售和运营计划流程。”他向小组展示了另外两个图表（图26和27）。

“Does anyone have any other questions or comments?” Nolan asks while the group studies the examples. “If not, then let’s take a ten-minute break,” he says. “And for planning purposes, it looks like we will be running closer to a 6:30 finish.”

“有人有其他问题或意见吗？”诺兰在小组研案例的时候问，“如果没有，那我们休息十分钟，”他说。“出于计划的目的，看来我们将接近6:30的完成时间。”

Mark approaches Janis during the break. “I am so pleased and impressed,” he says. “I didn’t know you had this level of knowledge about the process.” “Thanks, Mark,” Janis replies. “I have good knowledge of the financial part, but am not as strong in understanding the entire process,” she explains. “I did not implement the process, nor did I actually participate in the executive sales and operations planning meeting. I know little about demand planning or supply planning, but I do know my part in the process.”

休息时马克走近珍妮斯。他说：“我很高兴，也印象深刻。”“我不知道你对这个过程有这样的了解。”“谢谢，马克，”贾尼斯回答。她解释说：“我对财务部分有很好的了解，但对整个过程的理解不够强。”“我没有实施该流程，也没有实际参加销售和运营计划执行会议。我对需求计划或供应计划知之甚少，但我确实知道自己在这一过程中所扮演的角色。”

“Don’t sell yourself short,” Mark replies. “You know more about the process than the rest of us.”

“别这么说，你知道的比我们都多，”马克说

Janis excuses herself, leaving Mark alone. Ross taps Mark on the shoulder. “We’ll be addressing the executive sales and operations planning meeting next,” Ross says. “Remember, that’s your meeting. Be sure to allow questions or issues that you feel are important to surface in the discussion. Also, be prepared to name your sales and operations planning coordinator or tell your staff when you will announce your selection.”

珍妮斯告退，留下马克一个人。罗斯轻拍马克的肩膀。“我们将在下一次执行销售和运营计划会议上发言，”罗斯说。“记住，这是你的会议。一定要让你觉得重要的问题或问题在讨论中呈出来。另外，请准备好说出你的销售和运营计划协调员，或者告诉你的员工你将在何时宣布你的选择。”

“What do you think about Janis being the coordinator?” Mark asks. “I think that would be a great choice from a knowledge point of view,” Ross replies. “However, you need to be comfortable that she has the proper chemistry with the rest of the team. From my observations, it doesn’t appear that chemistry will be a problem, but we will make sure that your team members provide input on candidates before you name the specific individual.”  Mark does not look entirely satisfied with Ross’s answer. “Mark, there is no right answer as to who should be your sales and operations planning coordinator,” Ross explains. “In many companies, the coordinator may be on the demand side of the business. Some will come from the supply side, and others will come from finance. The choice is really up to the general manager. The coordinator needs to be someone who is reliable and whose judgment you trust.”

“你觉得珍妮斯作为协调员怎么样？”马克问。“从理论的角度来看，我认为这将是一个很好的选择，”罗斯回答说。“但是，你需要对她与团队其他成员的化学反应感到满意。根据我的观察，似乎化学不会是一个问题，但我们会确保你的团队成员在你指定具体的个人之前提供候选人的信息。”“马克，关于谁应该是你的销售和运营计划协调员，没有正确的答案，”罗斯解释说。“在许多公司中，协调员可能是业务的需求方。一些来自供应方面，另一些来自金融。这个选择真的取决于总经理。协调人需要是一个可靠的人，你信任他的判断。