基层财务调查问卷培训材料(汇总)

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1、4.5-AccountsPayableFTEsandCosts应付账款全职员工当量(FTE)和成本4.5.1WhatareyourFTEcountsandfullyloadedlaborcostsfortheprocessofAccountsPayable?a）ManagerFTEsb）ManagerFullyloadedlaborcostsc）ProfessionalFTEsd）ProfessionalFullyloadedlaborcostse）ClericalFTEsf）ClericalFullyloadedlaborcosts4.5.1应付账款流程的全职员工当量（

2、FTE）是多少？相应的人工成本（全口径）是多少？a）财务管理人员的全职员工当量（FTE）b）财务管理人员的人工成本（全口径）c）财务业务专家的全职员工当量（FTE）d）财务业务专家的人工成本（全口径）e）一般职员的全职员工当量（FTE）0一般职员的人工成木（全口径）Help:Afulltimeequivalent「FTE”）isbasedonaregularworkweek,typically40hours.Anemployeethatworks20hoursaweekwouldbea.5FTE.However,anyoneworkingmorethan40hoursis

3、stilljustoneFTE.Overtimehoursareexcluded・FTEscanonlybecapturedinincrementsof10%・Allfullyloadedlaborcosts,includinganyovertimelaborcosts,shouldbeenteredusingwholenumbers.Laboristhecostofprovidingcompensationforemployeesbasedona40-hourworkweekandincludesthefollowing:Salaries&wages,Overtime/

4、vacation/sickpay/personalleave,SocialSecurity/Medicare/health,Pension/retirement/savings/401kplans,Bonuses,andBenefitsweightingistypicallyutilized・Note:Donotincludestockoptions,one-timeseverancepayduetorestructuring,orsigningbonuses.Includeindependentcontractorsinthedeterminationofheadcou

5、nt（andfullyloadedlaborcost）iftheyareactivelymanaged（i.e.,definedworkhoursorproductivitylevels）.HackettrecommendsthatyouusetheFTEworksheetprovidedtoaccountfortheFTEsandcostsbyrole.Theworksheetwillsummarizetherequiredinformationtoentertherequiredinformationforthisquestion.PleaseensurethatHa

6、ckettstaffdefinitionsareusedwhendeterminingstaffmix.Managers-Managersarepersonsprimarilyresponsibleforleadingadepartment（oranumberofdepartments）andperformingoversight,planning,administrativeandpersonnelfunctions.Amanagerisanypersonthatdirectlysupervisesstaff.Excludethoseemployeesthatmayha

7、veamanagertitlebutdonothaveanystaffreportingtothemorperformancemanagementresponsibilityforanotheremployee・Professionals・Professionalsarepersonsprimarilyperforminganalyticalandtechnicalfunctions.Theyworkinhighly-skilledpositions,arenormallyconsideredprofessionals,and