20 14-09-28 17: 1 1: 16
A set of budgeting methods that can maintain the long-term profit of kindergarten management is not only a necessary tool for investors to know what they are doing, but also a guide for employees of this enterprise.
A survey of nearly 65,438+000 kindergartens by the Kindergarten Marketing Department of the Chinese Academy of Sciences shows that the reasons for the loss or meager profit of kindergartens are as follows:
● The employee's salary is too high;
● The rent (depreciation) fee is too high;
● The daily operating expenses are too high;
● Insufficient students;
● The charge is too low;
● The environment is not good;
● The quality of teachers is not high;
● Team disunity;
● 。 . . . . .
According to the law of the education industry, the kindergarten of Chinese Academy of Sciences thinks that to make the kindergarten budget known to everyone, the following three tasks must be completed, namely: determining the kindergarten charging standard with the marginal cost calculation method of the three major costs;
Establish budget standards for the training and decoration of faculty and staff who set environmental standards for facial features education; ; Formulate a result-oriented management method and complete the profit target budget.
1. Three cost backward methods are used to determine the kindergarten charging standard: determine the price positioning of the kindergarten.
(1), the standard salary cost of each student.
Kindergarten costs are generally composed of wages, rent (or depreciation) and school funds.
● The standard teacher salary is: 1 teacher salary 10 students (according to the standard of the Education Bureau, 7 students).
If the teacher's salary is 1500 yuan per month,
The monthly salary cost of each student is
1500 yuan ÷ 10 student = 150 yuan/student/month
The salary cost of each student per semester is:
150 yuan/student/month ×6 months =900 yuan/student/semester.
It can be seen that kindergartens that charge less than 900 yuan/semester must be public parks with rent-free and financial allocations, otherwise they cannot support kindergarten operation.
(2) The average rent cost per student.
● Standard rent: one student shares 7 square meters of building area (7 square meters according to the standard of the Education Bureau).
According to the average rent of office buildings in second-tier cities in 2007, 10 yuan/square/month.
The monthly rent (depreciation) cost per student is
7 square×10 yuan/square/month =70 yuan/student.
The rental (depreciation) cost per student per semester is:
70 yuan/fetus ×6 months =420 yuan
(3) The cost of running a school per student.
● Standard funds: (including official expenses, purchase expenses of teaching equipment, repair expenses and operation expenses)
A student's standard share of funds is about half of salary and rent.
The monthly fee for each student is:
(150 yuan +70 yuan) ÷2= 1 10 yuan/student/month.
The cost per student per semester is:
1 10 yuan/student/month ×6 months =660 yuan
The general kindergarten fee is one third of the three fees.
According to the sum of the above three expenses,
The monthly fee for each student is:
Average monthly expenses: 150 yuan/month +70 yuan/student+165438 yuan/month =330 yuan/month.
The cost per student per semester is:
Average cost per semester: 900 yuan/student/month +420 yuan/student +660 yuan/student/month = 1980 yuan/student/semester.
Monthly marginal cost of kindergartens: The monthly rent is lower than that of kindergartens in 330 yuan, and they are all loss-making kindergartens or kindergartens with substandard environment.
Marginal cost of kindergarten semester: kindergartens that charge by semester, and those that charge less than 1980 yuan, are loss-making kindergartens or kindergartens with irregular facial features.
Note: These two indicators will change with the different salary and rent levels of teachers in different places.
Prompt 1: If the small class system is implemented, the cost of a teacher will increase without 10 students.
Tip 2: When the number of students is insufficient, the average building area of a student will increase and the cost will also increase.
2. Formulate environmental standards for five senses education, and carry out staff training and decoration budget.
(1), calculate the marginal cost and profitability of the park:
The average cost of each semester in the past ÷ the number of students in kindergarten = the marginal cost of each student in this kindergarten.
Fees-the marginal cost of each student is > 0, and the kindergarten is profitable.
The charging standard-marginal cost per student < 0, the kindergarten loses money.
(2) according to the profit target, re-price the children's fees to provide the quality orientation of the four-level kindergarten.
First-class standard park: four standard parks, namely, environment, teaching and team, will be realized (300,000 yuan will be upgraded and trained by the director and the whole park, and one set of standard environment, standard curriculum and standard team training will be provided).
Second-level standard park: three standard parks, namely, standard VI, environment and team, will be realized (65,438+10,000 yuan will be upgraded to receive training for the director and the whole park, and one set for standard environment and standard team).
Three-level standard park: standard six and team two standard parks will be realized (50,000 yuan will be upgraded to get the training of the director and the whole park, and one set of standard team training).
Four-level garden: realize the standard VI garden (6.5438+0 million yuan upgrade, get the training of the director)
3. Develop a result-oriented management method to complete the profit target budget.
Kindergarten standardized index table and profit target budget
person liable
project
responsible
content
standard
index
up to par
Encouragement and reward
Not up to standard
punish
Every student
expense
Unit leader index
enterprise development
Annual development speed of enterprises
(year-end award standard)
Increase by 20%
(or total number of students)
Or total income)
For every increase of 10%, reward 1000 yuan.
Deduct 1% for each reduction 100 yuan.
Increase in employee income
Increase 10% (based on basic salary)
Twice the employee's semester award.
RMB 1% will be deducted for each increase in1%.
operating duty
Report plans, summaries, inventories, reports and temporary tasks on time.
Budget and summary of the last week of the semester on Monday, 25th.
If the report is not delayed, the year-end bonus will be 100 yuan/year.
Deduct 10 yuan for one day every night.
Eight typical habits
Develop work habits
Renew one's employment at maturity
If the employee is dismissed due, one deduction will be deducted 10 yuan/month.
job performance
VIP parents train and supplement new students.
4 teachers each.
Every recruit a 50 yuan or 100 yuan.
50 yuan or 100 yuan will be deducted for each missing person.
Stabilize old students
80% positioning rate
100% return rate
Twice the average bonus of employees.
Percentage of post-reward rate of return
Teacher-student ratio in kindergarten
1: 10 (except drivers)
For each missing one, monthly prize 100 yuan/month.
RMB 10 yuan will be deducted every month for each additional student.
Shuttle to student ratio
1: 60 (bread 30)
Monthly bonus 100 yuan/month for each missing car.
10 yuan/month will be deducted for each missing student.
Cost control and average cost per student
Annual decline rate of cost
(year-end award standard)
20%
For every reduction of 1%, reward 100 yuan/year.
Deduct 1% for each increase 10 yuan.
Public utilities, fuel, telephone and other office expenses.
20 yuan/month per birth
For every reduction of 10%, reward 10 yuan/month.
Deduct 10% for each increase 10 yuan.
120 yuan/semester
Environmental Creation of Teaching Accessories (5 yuan/Student/Month)
10 yuan/birth/month
For every reduction of 10%, reward 10 yuan/month.
Deduct 10% for each increase 10 yuan.
60 yuan/semester
Electrical equipment and maintenance costs (fixed assets)
20 yuan/month per birth
For every reduction of 10%, reward 10 yuan/month.
Deduct 10% for each increase 10 yuan.
120 yuan/semester
Employee salary \ bonus
(Average salary of teachers 1500 yuan/month)
150 yuan/student per month (according to the teacher-student ratio of 1: 10)
For every reduction of 10%, reward 10 yuan/month.
Deduct 10% for each increase 10 yuan.
900 yuan/semester
Fixed cost index
Per capita fixed cost
Advantage Award (average monthly 100 yuan)
10 yuan/birth/month
Freshman 50 yuan/
not have
60 yuan/semester
Rent or depreciation, and depreciation of equipment
(10 yuan/square)
Per student/month 100 yuan
(per student 10 m2)
Every 10 year's life will increase the cost of 10 yuan.
600 yuan/semester
Other expenses (annual review, reception fee, etc.). )
10 yuan/birth/month
Mainly to control meals and red envelopes.
Strict examination and approval system
60 yuan/semester
Teaching material fee
10 yuan/birth/month
Consider canceling traditional textbooks.
60 yuan/semester
standard
Make an offer
Kindergarten pricing
330 yuan/month per birth
The term price is higher than 1980 yuan.
The term price is less than 1980 yuan.
1980 yuan/semester
The profit target is set at 1.2 million/period.
Park 100 people, each increase120,000 yuan/student = 1200 yuan/student.
Target price is 330+ 1200÷6=530 yuan.
Term pricing is equal to 3 180 yuan achieves the profit target.
The semester price is less than 3 180 yuan, which is not up to standard.
Target price 1980+ 1200=
3 180 yuan
To sum up, the key to achieving profit target calculation is:
Step 1: Calculate the marginal cost of each month or semester.
Step 2: Set the profit to be increased after the upgrade, and calculate the tuition fee to be increased every month or semester.
Step 3: Determine the new price positioning.
Step 4: Make sure that the original enrollment number or planned enrollment number remains unchanged, so as to achieve the profit target.