业绩管理Performance Management.docx
《业绩管理Performance Management.docx》由会员分享，可在线阅读，更多相关《业绩管理Performance Management.docx（10页珍藏版）》请在冰点文库上搜索。
业绩管理PerformanceManagement
1.RomanceofVenetiaRailways
1.1FeaturesofRome,VeniceandMilan
RomeiscapitalofItalyandthemostfamoushistoriccity.ItisthebirthplaceoftheancientRomanEmpire;theRenaissanceisoneoftheartistictreasurehouses.
Veniceisnamedas“cityofwater”.Therearemanybeautiful,romanticdestinations.Itssmall,traffic-freestreetsalongthewindingcanalsmakeforgreatwalking.You'llfindmanymagnificentchurchesandplaces,livelysquares,andexquisiteshops.VeniceislocatedinalagoonintheAdriaticSeaandisbuiltonislandslinkedbymorethan400bridges. Alltransportationisbyboatoronfoot. VenicebecomesevenmoreenchantingduringCarnival. CarnivalisanannualcelebrationbeforeLent,a40-dayperiodoffastingthatprecedesEaster.
Milanisabeautiful,moderncitythatcombinesthebestofItaly'syesterdayandtoday.It'sthecountry'sbusiness,design,fashionandmusiccapital,aswellasrichinart,historyandculture.Milanalsohasthenation'smostimportantdesignschools,world-classmusicconservatories,thetopcompaniesandfinancialinstitutions,andItaly'sleadingStockExchange.ThemostimportantconventionsandtradefairsinSouthernEuropeareheldatMilan'sFieratradefaircenter.
1.2ThereasonwechooseVenice
WechoosetherailwaylinefromRometoVenice,thereasonsareasfollows:
Firstly,Veniceearnsagreatdealofitsincomefromthetouristtrade.Atthesametime,itisanimportantcoastalportthatattractsvisitorswhoareleavingorgoingtoItalybyship.MilanisregardedasthesecondbiggestcityofItaly,Milanisfamousforfashionandsoccermatches.Accordingly,thecityreceivesalargeamountofforeignerswhochooseairplanesorAutomobilesasthemajortransportationtools.Comparatively,thetrainsattractfewerpassengers.
Secondly,inVenice,thereisonlyanairportnamedVeniceMarcoPoloAirport,whichis13kilometersawayfromthecitycentre.Itisnotconvenientfortouriststhattheyneedtochangetransportationtoolsforfurthervisiting.Beside,MotorvehicleisforbiddeninthedowntowndistrictofVenice.Peoplewhodrivebythemselveswillhavetopayforahighparkingfee.ThereisastronglikelihoodthattouriststoVenicewillselecttakingtrains.
Thirdly,RomeandVenicearebothpopularresortsinItaly,andthereisastrong‘traction’betweenthem.Thatistosay,thereisagreatpossibilitythatatouristwhoisvisitingRomewillmakeVeniceasastageofthetrip.
Fourthly,thetransportationofMilanisverycomplex,becausetherearehavethreeairportsandeightrailwaystations,wewillbeconfrontedwithfiercecompetition,ifthislinewaschosen.
2.Thefactorsofthepricedetermination
2.1Cost
Duringtheexecutionofaproject,proceduresforprojectcontrolandrecordkeepingbecomeindispensabletoolstomanagersintheconstructionprocess.Properbudgetingandcostcontrolarevitalingredientsofasuccessfulproject.Whenaprojectisinsufficientlyfunded,thequalityoftheworkandthespeedoftheprojectwillsuffer.
2.2Competition
Thereisatrainstationonthenorthwesternedgeofthecity.Thebusterminalandparkinggaragesarenearby.Venicehasasmallairport,theMarcoPoloairport,whichis13kilometersawayfromthecitycentre.Wewilldevelopmentofcheaperfaresandqualityservices toattractcustomers.
2.3Weather
Sinceit'snearthesea,Venicehasmoderateweatheralthoughtherecanberainnearlyyear-round.Summersarehumidandwinterscanbefoggyandwet.Toavoidthelargecrowds,springandfallarethebestseasonstovisit.
2.4Markets
Duetoourconsumersfactorsintothemarket,thenewtrainintheconsumers'mindwithoutabasicimpression,andtheconsumerwillpreferthosefamiliarinthemarkethaslongexistedinthetrainforourcompany,soourpricingshouldnotbetooexpensive,mustnotexceedthetrainticketsalreadyexists.
2.5Government
Thefixedcostofallinfrastructuresfortherailwaytracksandotherphysicalfacilitated（e.g.stationexcludingtraincarriage）willbebornebythegovernment.TheGovernmenthasonprincipleagreedtoofferthemailservicecontracttoCarlvillasLimitedwithanannualcontractvalueofsixhundredthousandsEuroiftheproposedlinetoVeneziaisviable.Theincomederivedfromthemailservicecontractwillbeusedtodefraypartoftheoperatingcostsoftherailwayservice.
3.CostandExpense
3.1FixedCost
ØRailroadinfrastructure：
ThefixedcostofallinfrastructuresfortherailwaytracksandotherphysicalfacilitieswillbebornebytheGovernment.
ØMaintenanceexpenses:
Toensurethenormaloperationofthetraineveryyear,webaseonmarketresearchtocast€691,200asmaintenanceexpenses.
ØFixedsellingandadministrativecosts:
Asanewcompany,weshouldenlargeourmarket,sowecast€1,382,400assellingandadministrativeexpensesperyear.
ØFuelConsumption:
Consumptionofdieselabout€4,320perday
ØFixedwages:
Employees
Number
Wage
Total
Trainoperatorandtechnician
4
€3,000
€12,000
Trainticketconductor
2
€1,500
€3,000
Tonguewaiter
6
€1,200
€7,200
Traincleaner
2
€1,000
€2,000
€24,400
TotalMonthly:
€24,400
Wedividedeveryfixedcostintoeachseat.
Maintenanceexpenses:
€691200/（300×8×30×12）=€0.8
Fixedsellingandadministrativecosts:
€1382400/（300×8×30×12）=€1.6
FuelConsumption:
€4320/（300×8）=€1.8
Fixedwages:
€24400/（300×8×30）=€0.3
3.2VariableCost（€）
Month
VariableAdvertising
VariableAdministrativeexpense
VariableSellingexpenses
VariableMiscellaneousexpenses
Total
1
98,148
65,434
49,074
32,717
245,373
2
104,604
69,736
52,302
34,868
261,510
3
105,895
70,596
52,947
35,298
264,736
4
126,544
84,363
63,272
42,181
316,360
5
136,869
91,246
68,434
45,623
342,172
6
103,314
68,876
51,657
34,438
258,285
7
107,185
71,457
53,593
35,729
267,964
8
150,600
100,400
75,300
50,200
376,500
9
150,600
100,400
75,300
50,200
376,500
10
125,254
83,503
62,627
41,752
313,136
11
123,963
82,642
61,982
41,321
309,908
12
91,699
61,133
45,849
30,566
229,247
Total
1,424,675
949,786
712,337
474,893
3,561,691
3.3Dividedtotalcostintoeachseat:
Basic
Fare
Maintenanceexpense
€0.8
Fixedsellingandadministrativecosts
€1.6
FuelConsumption
€1.8
Fixedwages
€0.3
VariableAdvertising
€3
VariableAdministrativeexpense
€2
VariableSellingexpenses
€1
VariableMiscellaneousexpenses
€2.5
Total
€13
3.4Maketicketprice
Accordingtothebasicfareandthepriceofsubstitutegoods,wemaketicketprice:
Price
View
Firstclass
€30
Economyclass
€25
Accordingtothedifferentsituation,wegiverelevantdiscount:
Children（under1.2m）
50%
Oldman（above70yearsold）
50%
Round-tripticket（onlyincludingeconomyclass）
40%
Groupbuying（onlyincludingeconomyclass,above20persons）
40%
Off-peak
10%
4.Revenue
4.1TicketRevenue
Thetrainhas8timeseveryday;eacheconomyclasscancarry300people,first-classmaximumcarrying50people.Amongthepassengerswereestimated10%arechildren,10%areoldman.8%areround-tripticket.Thereisoncegroupbuyingwhichhasaverage25personseveryday.Averageattendance86%.
Averageincomeoffirstclass（oneday）:
（€15×4+€15×4+€18×4+€30×28）×8=€8,256
Averageincomeofeconomyclass（oneday）:
（€12.5×26+€12.5×26+€15×25+€15×21+€25×126）×8=€43,120
Totalmonthlyincome:
€1,541,280
BecauseVenicefilmfestivalwhichwillattractlargenumbersoftouristswillbeheldinAugustandSeptember.Thesemonthsarepeaktime.Wewilladdacarriageofeconomyclasstosatisfytourists’needs.
Averageincomeoffirstclass（oneday）inAugust,September:
（€15×5+€15×5+€18×4+€25×36）×8=€8,976
Averageincomeofeconomyclass（oneday）inAugust,September:
（€12.5×35+€12.5×35+€15×25+€15×28+€25×227）×8=€58,760
August,Septembertotalmonthlyincome:
€2,032,080
BecauseofthecoldweatherinNovemberandDecember,itwilleffecttravelling.Thetwomonthsareoff-peak.
Averageincomeoffirstclass（oneday）inNovember,December:
（€16×3+€16×3+€19×3+€31.5×21）×8=€6,516
Averageincomeofeconomyclass（oneday）inNovember,December:
（€13.5×20+€13.5×20+€16×25+€16×16+€27×119）×8=€35,272
November,Decembertotalmonthlyincome:
€1,253,640
4.2FoodstuffandBeverageRevenue
Foodstuff
Price
Beverage
Price
Chocolate
€3.00
Mineralwater
€1.00
Coffee
€3.00
Coca-Cola
€3.00
Bread
€1.00
Beer
€4.00
Alotofpeopleneedtoeatonthetripwhichhasthreehours.Becausethecostoffoodonthetrainishigh,thepriceoffoodandbeverageishigherthanmarketprice.Accordingtothebudgetandstatistics,onepersonneedtoconsume€4ofeachtrainandtheaveragecostis€1.5.Averageincomeperday300×€3×8=€7,200.Averagecostperday300×€1.5×8=€3,600.Averagemonthlyincome€216,000.Averagecostpermonth€10,800.
4.3AdvertisingandCorporation
BecauseweprovideadvertisingservicesforBusinessCompany,weget€600,000.Inaddition,wealsosignedthecontractandprovideservicesfortravelagencyeachyear,andweget€48,000.
4.4MailServiceRevenue
TheGovernmenthasonprincipleagreedtoofferthemailservicecontracttoCarlvillasLimitedwithanannualcontractvalueofsixhundredthousandsEuroiftheproposedlinetoVeneziaisviable.Theincomederivedfromthemailservicecontractwillbeusedtodefraypartoftheoperatingcostsoftherailwayservice.Monthlyincomeis€50,000
4.5Salesbudgets
January
€1,954,344
July
€1,861,280
February
€1,768,216
August
€2,352,080
March
€1,824,054
September
€2,352,080
April
€1,898,505
October
€1,824,054
May
€1,
升级会员 