1、Move RightUpdate Automaticallymove MMReportmove downd80e72f23385ea40f7a44e0e0e1e332d.xlsIndex2018/8/9Swire Guangdong Coca-Cola Limited Monthly Management Report1. Financial Results1.1 Profit and Loss Analysis1.2 Variance Analysis1.3 Working Capital Analysis1.4 Capital Expenditure Analysis2. Sales an
2、d Marketing2.1 Sales Volumea) Sales Analysis by Package (excluding contract pack)b) Sales Analysis by Brand (excluding contract pack)c) Sales Analysis by CSD Package + Brand (Excluding Contract Pack)d) Sales Analysis by NCSD Package + Brand (Excluding Contract Pack)e) Sales Analysis by Territoryf) S
3、ales Analysis by Sales Centerg) Sales Analysis by Customer Typeh) Top Ten Wholesaler Profitability Analysis by Standard Cost Basisii) Top Ten DSD Customers Profitability Analysis by Standard Cost Basisj) Contract Pack Activity2.2 Selling Price (Including VAT)2.3 Marketing Activities2.4 Direct Market
4、ing Expenditure2.5 Competitive Intelligence2.6 Sales and Distribution Key Business Indicators3. Plant and Facilities3.1 Mechanical Efficiency3.2 Production Output3.3 Usage Variance3.4 Warehouse3.5 Stock Age Analysis Finished Goods3.6 Product Quality4. Monthly Raw Material Purchasing Report5. Human R
5、esources6. Current Year Profit Forecastd80e72f23385ea40f7a44e0e0e1e332d.xls112018/8/9Swire Guangdong Coca-Cola Limited 1-1: Profit and Loss Analysis盈 利 分 析 1. FINANCIAL RESULT 12月-99YTD Current month1998 Actual Budget Variance 1998 Actual Budget VarianceM M M M Operating company result M M M M Own s
6、ales Net revenue Cost of sales Materials Own sales Gross contribution Conversion cost Own sales Gross profit Overhead Own sales Operating profit Contract pack contribution Total operating profit Interest expenses Miscellaneous income Exceptional item Taxation Profit attributable to shareholders Cost
7、 of capital adjustment Company EP Sales volume Own sales (000 sc) Contract pack (000 sc) Own sales (000 uc) Contract pack (000 uc) Company Economic Profit (RMBM)Monthly CumulativePrior month Cum. Prior mon. AdjustedLst yr. actual Budget Actual Lst yr. actual Budget Actual Adjustment Adjustment Actua
8、lJan 1.0 3.0 2.0 1.0 3.0 2.0 0.0 2.0 Feb 2.0 2.0 3.0 3.0 5.0 5.0 0.0 5.0 Mar 3.0 1.0 3.0 6.0 6.0 8.0 0.0 8.0 Apr 4.0 5.0 4.0 10.0 11.0 12.0 0.0 12.0 May 5.0 6.0 5.0 15.0 17.0 17.0 0.0 17.0 Jun 6.0 8.0 6.0 21.0 25.0 23.0 0.0 23.0 Jul 7.0 9.0 8.0 28.0 34.0 31.0 0.0 31.0 Aug 5.0 10.0 10.0 33.0 44.0 41.
9、0 0.0 41.0 Sep 4.0 11.0 12.0 37.0 55.0 53.0 0.0 53.0 Oct 3.0 7.0 10.0 40.0 62.0 63.0 0.0 63.0 Nov 2.0 5.0 6.0 42.0 67.0 69.0 0.0 69.0 Dec 1.0 2.0 4.0 43.0 69.0 73.0 0.0 73.0 (the above data is example only)Commentary giving reasons for results.1 9 9 9 C o m p a n y E c o n o m i c P r o f i tJ a n F
10、 e b M a r A p r M a y J u n J u l A u g S e p O c t N o v D e c 2 4 6 8 1 0 1 2 1 4 1 0 2 0 3 0 4 0 5 0 6 0 7 0 8 0 Currentmonth(RMBM)Cumulative(RMBM)M o n t h ly L s t y r. a c t u a lB u d g e tA c t u a lC u m u la t iv e L s t y r. a c t u a lB u d g e tA d ju s t e d A c t u a ld80e72f23385ea4
11、0f7a44e0e0e1e332d.xls122018/8/9Swire Guangdong Coca-Cola Limited 1-2: Variance Analysis差 异 分 析 12月-99YTD Current monthOwn sales Contract Total Own sales Contract Total000 000 000 Ref. 000 000 000- Budget economic profit -Variance Net selling price 1 Material price 2 Net margin variance 3 Sales volum
12、e Material yield 4 Gross contribution variance Conversion cost 5 Operating expenses 6 Operating profit variance Interest expense Miscellaneous income Exceptional item Taxation Minority interestProfit attributable to shareholders Cost of capital adjustment Economic profit variance Actual economic pro
13、fit -1 Net selling price by SKU variance: PackageActual netselling priceBudget netselling price Variance 000 Reasons for variance amount over 100KPET 1.25LCanPET 0.5LTYD 250mlCan Smart2 Material price variance (including VAT):Raw materials Unit Actual price Budget priceVariance000 Act/Bud priceConce
14、ntrate Unit #DIV/0!Sugar KG #DIV/0!Can Body+end #DIV/0!Carton (weighted average) Box #DIV/0!PET bottles Bottle #DIV/0!3 Sales volume by SKU variance:PackageActual salesvol. 000 scBudget salesvol. 000 sc Variance 000 Reasons for variance amount over 100KPET 1.25LCanPET 0.5LTYD 250mlCan Smart4 Materia
15、l yield varianceRaw materials UnitActualconsumptionBudgetconsumptionVariance000 Reasons for variance amount over 100KConcentrate UnitSugar KGCan Body+endCarton (weighted average) BoxPET bottles Bottle5 Conversion costItem Actual 000 Budget 000 Variance 000 Reasons for variance amount over 100K6 Sell
16、ing excludes wholesalers.d80e72f23385ea40f7a44e0e0e1e332d.xls21h2018/8/9Swire Guangdong Coca-Cola Limited 2-1h: Top Ten Wholesaler Profitability Analysis by Standard Cost Basis按 标 准 成 本 前 十 名 批 发 商 盈 利 分 析 Period 2 20002-1h) Top Ten Wholesaler Profitability Analysis by Standard Cost Basis按 标 准 成 本 前
17、 十 名 批 发 商 盈 利 分 析 Customer Name客户名称Sales volume 销量(000 sc)千太古箱Net sales revenue净销售收入(000)Cost of sales-Materialat standard cost销售物料标准成本(000)Grosscontribution毛利(000)Grosscontribution perswire case每太古箱毛利()1 广州市海珠区华新贸易公司2 佛山市华新饮料经营部3 华新贸易公司广园经营部4 鸿力商行5 海丰顺源贸易有限公司6 潮阳市泰盛有限公司7 潮阳市城中食品发展公司8 南海市大沥城区啤酒经营部9
18、 雅瑶副食批10 嘉诚商行Total 总计NOTE:Net sales revenue excludes VAT and monthly discounts/rebates, and later rebates (i.e Quarterly, half year, annual)Sales volume includes free goods.d80e72f23385ea40f7a44e0e0e1e332d.xls21i2018/8/9Swire Guangdong Coca-Cola Limited 2-1i: Top Ten DSD Customers Profitability Anal
19、ysis by Standard Cost Basis按 标 准 成 本 前 十 名 直 销 客 户 盈 利 分 析 Period 2 20002-1i) Top Ten DSD Customers Profitability Analysis by Standard Cost Basis按 标 准 成 本 前 十 名 直 销 客 户 盈 利 分 析 Customer Name客户名称Sales volume 销量(sc)太古箱Net salesrevenue净销售收入()Cost of sales-Materialat standard cost销售物料标准成本()Grosscontribu
20、tion毛利()Gross contributionper swire case每太古箱毛利()1 番禺香江野生动物世界2 广州市黄埔百事佳配送3 广州市客运段运通供应4 真实惠超市5 碧桂园6 信和自选7 宝林寺管理处8 平洲妈妈店商场9 金威酒楼(食为天)10 广州天河电影城有限公司Total 总计NOTE:Net sales revenue excludes VAT and monthly discounts/rebates, and later rebates (i.e Quarterly, half year, annual)Sales volume includes free go
21、ods.d80e72f23385ea40f7a44e0e0e1e332d.xls21j2018/8/9Swire Guangdong Coca-Cola Limited 2-1j: Contract Pack Activity代 加 工 及 委 托 加 工Period 2 20002-1j: Contract Pack Activity代 加 工 及 委 托 加 工(000 swire case)千太古箱Contract Pack Sales 代加工Current Month 当月 YTDGuangMei HZBC Swire Hefei NJBC SCX Xian BC SCCDG Tota
22、l GuangMei HZBC Swire Hefei NJBC SCX Xian BC SCCDG TotalRB 192mlCoke Sprite Fanta Subtotal RB 250mlCoke Sprite Fanta Subtotal CANCoke 1.1 1.1 2.8 3Sprite 0.8 0.8 1.9 2Fanta 0.3 0.3 0.6 1Smart 4.7 4.7 5 5Diet Coke 0.1 0.1 0.2 0.2Subtotal 4.7 2.1 0.1 6.9 5 5 0.2 10PET 0.5LCoke Sprite Fanta Smart Subto
23、tal PET 1.25L Coke Sprite Fanta Smart Subtotal PET 2.0LCoke 3.5 3.5 7.8 8Sprite 2.0 2.0 4.9 5Fanta Subtotal 6 5.5 13 13Grand Total 5 - 2 - 6 - - 12.4 5 - 5 - 13 - - 23(000 swire case)Contract Pack Purchase 委托代加工Current Month 当月 YTDGuangMei HZBC Swire Hefei NJBC SCX Xian BC SCCDG Total GuangMei HZBC
24、Swire Hefei NJBC SCX Xian BC SCCDG TotalRB 192mlCoke Sprite Fanta Subtotal RB 250mlCoke Sprite Fanta Subtotal CANCoke Sprite Fanta Smart Diet Coke Subtotal PET 0.5LCoke Sprite Fanta Smart Subtotal PET 1.25LCoke Sprite Fanta Smart Subtotal PET 2.0LCoke Sprite Fanta Subtotal Grand Total - - - - - - -
25、- - - - - - - - -d80e72f23385ea40f7a44e0e0e1e332d.xls222018/8/9Swire Guangdong Coca-Cola Limited 2-2: Selling Price (including VAT)销 售 价 格 (含 税 )Period 2 20002-2 Selling Price (including VAT)销 售 价 格 (含 税 )Current month 当月 Prior month 上月 Changes vs. prior monthList price标价Discount % (2)折扣Actual net s
26、elling price (1)实际价格Budget net sellingprice预算实价Vari. (Act.-Bud.)差额List price标价Actual sellingprice实际价格List price标价Actual sellingprice实际价格CSD 碳酸饮料RB 192ml玻璃瓶192毫升RB 250ml玻璃瓶250毫升Can 355ml罐装355毫升PET 0.5L塑料瓶0.5升PET 1.25L塑料瓶1.25升PET 2.0L塑料瓶2升POM - McDonald现调糖浆 - 麦当劳POM - Others现调糖浆 - 其他NCSD - Water 水PET
27、500ml塑料瓶500毫升PET 770ml塑料瓶770毫升PET 1.5L塑料瓶1.5升NCSD - Tea 茶Can 340ml罐装340毫升PET 500ml塑料瓶500毫升NCSD - Juice 果汁Can 240ml罐装240毫升TBK 250ml利乐包250毫升Note:1. Actual net selling price = Net revenue / Sales volume2. Discount rate = 1 (Actual net price / List price)d80e72f23385ea40f7a44e0e0e1e332d.xls232018/8/9Swi
28、re Guangdong Coca-Cola Limited2-3A: Sales & Marketing Comments市 场 与 销 售 评 注 Period 2 20002-3A: Sales & Marketing Comments市 场 与 销 售 评 注 Sales & Marketing Activities (Period 2, Jan 29 to Feb 25, 2000)Last Month s Reviewa). Direct F&B Channel Promotion ReviewDirect F&B Channel Promotion (Jan 20 to Feb
29、17) succeeded in raising PET1.25L & 2L sales and the average dailysales increase rate is 6 times higher than usual.b) CNY Promotion ReviewCNY promotion has stimulated the sales of PET1.25L. Stores and wholesalers welcomed the visit of “FortuneGod”- a lucky and wealthy symbol to Chinese, and take the
30、 chance to replenish the stock.Premiums redeem summary:scratchcardRedeemedcardsCollectionRategold coins(big)gold coins(small) Lucky Money folders PokerTotal 217239 42220 19% 12 117 27175 14915However, there are areas for improvement: Out of stock, esp. 1.25L reasons: big orders focus on PET1.25L fro
31、m wholesalersProduction line undergoing overhaul Turnover of the promotion girls. Out of supply situation for the scratched cards and some premiums. Don t have large variety of premiums for different consumers to choose. Some of them are not attractive. e. g.Poker/Luck money red- folder. However, Pe
32、psi s CNY premiums are more updated and useful, esp. NOKIAMobile Phone/Camera. Some of the promoters are not enthusiastic enough.c). Wholesale Promotion (W1/W2) Period: Feb 8 to Feb 25 (Including Fanta) Prices to wholesalers are slightly raised.355ml 500ml 1.25L 2LPrice 47.00 62.00 53.00 47.00Offer
33、13:1same package 18:1same package 22:1same package 1 case of 355mlfor 16 casesNet Price 43.64 58.74 50.70 50.06Delivery allowancesand cash incentive 2.15 2.15 2.15 2.15Nett nett 41.49 56.59 48.55 47.91salescentres total F&B accounts in SDS Activated accounts Hit Rate Combo Meal A Combo Meal B Sales
34、Fanta sales of previous period % increase(physical case)Foshan 115 105 91% 1,238 3 16,115 2,482 11169%Shunde 75 60 80% 505 10 6,635 1,030 821%South 95 42 44% 391 - 5,083 782 632%Huizhou 55 44 80% 363 14 4,817 754 684%Shenzhen 127 23 18% 124 31 1,829 310 201%North 143 16 11% 125 11 1,702 272 185%Huan
35、gpu 112 46 41% 122 2 1,600 248 231%Total 722 336 47% 2,868 71 37,781 5,878 636%d80e72f23385ea40f7a44e0e0e1e332d.xls242018/8/9Swire Guangdong Coca-Cola Limited 2-4: Direct Marketing Expenditure直 接 市 场 费 用 Period 2 20002-4 Direct Marketing Expenditure直 接 市 场 费 用 Original Budget最初预算Latest Budget最近预算(A)
36、TotalCommitment计划费用总计(B)Budget Balance (2)预算余额(A-B)Actual Expense实际费用(C)Commitment Balance(3)计划费用余额(B-C)Media Sub-total 媒体小计Coke 可乐 - -Sprite 雪碧 - -Other 其他 - -Media Sub-total 媒体小计 - - - - -Outdoor Signage 户外广告 - 643,935 5,356,065 186,845 457,090Promotion 促销 - 816,769 3,683,231 160,685 656,084Mercha
37、ndising 生动化 - 198,959 4,801,041 5,222 193,737Channel Development 渠道拓展 - 152,632 10,847,368 97,902 54,730Sales Development 销售拓展 - 464,782 2,335,218 42,072 422,710Sampling / Special Events 试饮/特销 - 808,299 191,701 229,319 578,980External Affairs 外事 - 108,579 5,891,421 104,727 3,852Division Allocation 部
38、门分配 - - 4,500,000 - -Other 其他 - 10,640,000 - -Total CSD DME 碳酸饮料直接市场费用合计 - 3,193,956 48,246,044 826,772 2,367,183Total per Unit case 每标准箱合计NCSD DME 非碳酸饮料直接市场费用 174,203 11,725,797 - 174,203SMART DME 醒目饮料直接市场费用 - - - -TOTAL DME 直接市场费用总计 (1) - 3,368,159 79,971,841 826,772 2,541,386Bottler DME accruals/
39、expenses (Bottler share only)Accrual (4)(D) Accrual (8) (F) Actual expense (E)Total Expense(7)G=D+E+FMonthYTDd80e72f23385ea40f7a44e0e0e1e332d.xls252018/8/9Swire Guangdong Coca-Cola Limited 2-5: Competitors Intelligence市 场 情 报 Period 2 20002-5 Competitors Intelligence市 场 情 报 I. Pepsi Activities (Peri
40、od 2, 2000)第二周期百事市场活动a. Pepsi started promotion in network during CNY period. It begin cooperation with Sohu to run “VISITSOHU.COM, GET PEPSI PREMIUMS.“ promotion. 百事于新年期间与搜狐网站合作“看搜狐网站，寻百事大奖”活动，在所列10个搜狐网站点中找到百事罐装图标，便可参加抽奖。If Pepsi can graphy is found in any 10 of the S, consumers can join lucky draw
41、. Premiums included:NOKIA8810, SONY MD Walkman,etc. and can also joined “Pepsi with Me“ Writing Contest. 奖励包括：诺基亚8810手机、索尼MD随身听等, 也可参加“我与百事”征文比赛拿奖品。 b. Pepsi is signing new contract for Yr. 2000 with their wholesalers. 百事正与批发客户签订2000年合约Customers liabilities客户义务Customers are required to assist Pepsi
42、to held not less than three times promotions per year.客户须协助百事进行每年不少于三次的区域内所有售点的促销，由百事策划，由客户派车。Customers should help Pepsi to develop the F&B channel.客户须协助百事发展餐饮渠道。Customers should comply with Pepsis price policy, and no cross territorial sales.客户须严格执行百事的价格政策，按照百事规定的价格销售，不得跨区。Pepsis liabilities百事的义务B
43、onus and awards from Pepsi百事奖金及奖励计划：a. sales bonusa. 销量奖励Bonus will be given to those able to hit the sales target(total sales & package sales) RMB1/case for Feb & Mar. After Apr.,the bonus will be specified by the end of the month and confirmed by the two parties.如果完成当月销量指标(包括：总销量及一次性包装销量)2000年2、3月
44、的销量奖励为人民币1元/箱，4月份以后的奖励金额由乙方在月底书面通知，经双方确认后执行。b. loyality awardb. 全年合作奖Award will be given to those wholesalers who support and cooperate with Pepsi for the whole year. 对全年支持广州百事产品的经销商，广州百事公司 将给予全年合作奖。c. annual bonus c. 年终奖励 1. Special Contributionfor outstanding wholesalers1. 贡献奖：奖励杰出经销商2. Good Perfo
45、rmance for those promote Pepsi products and hit the target per Pepsis requirement.2. 业绩奖：奖励所有按照百事要求进行产品推广并达标的经销商All of the above wholesalers should be exclusively selling Pepsi Products.以上两项奖励的前提为：必须是百事的专卖经销商Wholesalers should hit the monthly targets. 必须完成经销合同所确定的全年销量及推广指标d80e72f23385ea40f7a44e0e0e1
46、e332d.xls262018/8/9Swire Guangdong Coca-Cola Limited 2-6: Sales and Distribution Key Business Indicators主 要 销 售 经 营 指 标 Period 2 20002-6 Sales and Distribution Key Business Indicators主 要 销 售 经 营 指 标 Current month % budget % Prior year % Prior monthSales volume (000 sc)Availability Active outletsTotal bottler volume per outlet (VPO)Selling price CAN 355mlSelling price PET 500mlSelling price PET 1.25LSwire case per route truckWarehouse cost per sw
