基层财务调查问卷培训材料

4.5-Accounts Payable FTEs and Costs应付账款全职员工当量（FTE）和成本4.5.1 What are your FTE counts and fully loaded labor costs for the process of Accounts Payable?a)M anager FTEsb)Manager Fully loaded labor costsc)P rofessional FTEsd)Professional Fully loaded labor costse)C lerical FTEsf)Clerical Fully loaded labor costs4.5.1应付账款流程的全职员工当量（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）f)一般职员的人工成本（全口径）Help:A full time equivalent ("FTE") is based on a regular work week, typically 40 hours. An employee that works 20 hours a week would be a .5 FTE. However, anyone working more than 40 hours is still just one FTE. Overtime hours are excluded. FTEs can only be captured in increments of 10%.All fully loaded labor costs, including any overtime labor costs, should be entered using whole numbers. Labor is the cost of providing compensation for employees based on a 40-hour work week and includes the following: Salaries & wages, Overtime/vacation/sick pay/personal leave, Social Security/Medicare/health, Pension/retirement/savings/401k plans, Bonuses, and Benefits weighting is typically utilized.Note: Do not include stock options, one-time severance pay due to restructuring, or signing bonuses. Include independent contractors in the determination of headcount (and fully loaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).Hackett recommends that you use the FTE worksheet provided to account for the FTEs and costs by role. The worksheet willsummarize the required information to enter the required information for this question. Please ensure that Hackett staff definitions are used when determining staff mix.Managers - Managers are persons primarily responsible for leading a department (or a number of departments) and performing oversight, planning, administrative and personnel functions. A manager is any person that directly supervises staff. Exclude those employees that may have a manager title but do not have any staff reporting to them or performance management responsibility for another employee.Professionals- Professionals are persons primarily performing analytical and technical functions. They work in highly-skilled positions, are normally considered professionals, and are typically exempt from overtime. Professionals are typically degreed and may hold certifications. Persons holding a managerial title but having no supporting staff should be considered as professional.Clericals- Clericals are persons primarily performing routine data entry, filing, typing and other relatedadministrative tasks. These persons typically work in hourly positions that are normally eligible for overtime.帮助：全职员工当量（FTE）：通常在每周40小时的工作周基础上计算。

如果一名员工一周工作了20小时，全职员工当量就是0.5FTE。

然而，任何人每周工作时间超过40小时，我们仍计算为1FTE。

加班时间不计算在内。

在计算FTE时，统计的最小数值为0.1。

人工成本（全口径）：需要全口径计算，包括加班工资。

人工成本是用于补偿员工每周40小时工作的成本，包括：月薪和周薪，加班工资，休假/病假/事假工资，社会保险、医疗保险、健康保险，抚恤金/退休金，退休计划补偿，各种奖金，福利权利等。

备注：不包括股票期权、因重组支付的一次性遣散费、或签约奖金。

在确定人数和人工成本（全口径）时，可以将积极参与管理（如明确了工作时间和工作量水平）的独立承包商（人员）包含在内。

Hackett公司建议采用提供的FTE工作表分岗位统计全职员工当量（FTE）和人工成本（全口径）。

FET工作表将汇总需要的信息，并用需要的信息回答本题。

在确定人员构成时，请确保按照Hackett公司对员工的定义进行分类。

管理人员：所指员工，主要职责为：领导一个部门（或者几个部门），并且执行监督，计划，管理和人事管理等职能。

管理人员是直接管理员工的人员。

不包括那些虽然有经理头衔，但是没有员工向他们汇报工作，也不履行员工管理职责的人员。

业务专家：指主要从事分析和技术职能的人员。

他们在需要高技术含量的岗位工作，通常被认为是专业人士，而且不用加班。

业务专家有特殊的学历和资格证书。

那些有管理人员头衔，但没有下属员工的人员，应被视为业务专家。

一般职员：指主要从事例行重复性任务（如数据录入、档案管理、打字和其他相关管理性任务）的员工。

这些人员通常在计时工资工作岗位工作，通常可以加班。

填报说明：此题由FTE表导入，在调查问卷中不需要手工填报。

4.5.2 What are your total outsourcing costs for the process of Accounts Payable?a)L abor related Outsourcing Costsb)Technology related Outsourcing Costs4.5.2 应付账款流程的外包成本是多少？0a)与人工相关的外包成本b)与技术相关的外包成本Help:Outsourcing Costs--external costs associated with the delivery of the process or service. Outsourcing costs are typically fees paid to 3rd party firms to manage a process or activity.Labor related Outsourcing Costs:Labor related outsourcing includes the external costs to support process activities that if they were not outsourced would likely be performed by some type of internally staffed positions. Examples include strategic consulting, process level consulting, manual data entry, or other activities in which your organization receives support within a process but has limited to no visibility into the supporting tools utilized by the third party or the number of staff involved.Technology related Outsourcing Costs: Technology related outsourcing includes the external costs to support processes for hosted applications, online content providers and/or online service providers. A hosted application typically resides on thevendor's system but is visible and actively utilized by internal staff within your organization. In cases where the third party is providing a package of services for the process including both the hosted application and the support services, the cost should be split between labor and technology related outsourcing costs based on an estimate of the contract value of each of the two services on an individual basis.帮助：外包成本：指因外部单位为本单位提供交易和服务而发生的成本。