企业的业务计划与财务预测

·········1年······业务计划

–业务计划与财务预测–

拟制：······业务计划小组

审核：··

批准：内容 页码·········1年总体业务目标···3. 产品策略与计划 ···3.1产品策略···3.···销售目标的确立和分解依据193.3具体产品计划3···

···. R&D策略与新品计划···3···.1R&D策略·········.···新品计划···9···. 销售策略与销售计划·········.1销售策略·········.···区域市场销量目标及分解·········.3资源配置计划···1···.···销售政策91···.···售后服务计划9······. 市场推广策略与计划9······.1市场推广基本策略9······.···市场推广计划1······

···. 生产策略与计划1·········.1生产策略1···9

···.···国内市场需求及出口市场需求113···.3生产计划按月分解11······.···生产线安排1·········. 采购策略与计划131···.1采购职能战略13······.···需求采购计划13···9. 人力资源策略与计划1399.1人力资源策略······

9.···人力资源计划······9.3员工培训策略与计划······质量计划······11.生产经营预算······1···.财务预测、风险分析以及所需的支持1···3

内容 页码·········1年总体业务目标总销量：···（悲观）、···（中性）、···（乐观）市场占有率：··%总产量：···年末目标库存：···存货周转率：次/年销售收入：亿元（含税）净利润：亿元净资产收益率：(悲观)、（中性）、1（乐观）全员劳动生产率：(含销售人员)(不含销售人员)3 产品策略与产品计划3.1 产品策略·········1年······基本产品策略稳固···市场，提升···销售提升···、······的销售比重及市场份额提升各规格···中具有新造型和新功能的中高档产品比重系列化，有节奏的新品推出·········1年······的基本产品策略是在稳固传统市场的基础上，提升其大······和···、······的内部销售比重，并在各规格产品中提升具有新卖点的中高档···比重针对各规格产品将制定不同的产品策略·········1年产品策略一览表···“

···“

···“

···“

···“

3···“

···3“

···1“

高

低

中

低高

中

低高

中

低高

中

低1···%······%

······%···%

······%······%3···%3···%

······%······%

3···%

······%产品结构基本策略主要目标客户价格定位（元）毛利要求平均成本要求···)（元）分销渠道

···

1···

······

3······

······

···1···

···

·········

···

1······

···年

···年

···年

···年1年

···年

···年1.···年

···年···年1.···年···年···年1-···年

一户多机一户

多机县,镇集团,

农村一户

多机新婚县,镇更新,新婚县,镇换代换代集团,高收入技术要求发展要求生命周期销量1）销售时间功能···外观市场

推广ATLBTL一般较全

一般

简单较全一般

简单较全

一般简单一般

更新

新婚FS···/FSFS

FS···/FS

FSFS···/·········/FS······FSFS

一般时尚

新较好时尚

较新较好时尚较新较好时尚较新较好时尚

·········>1·········

1·········

-1·········<1·········>1··················

-1·········<·········>··················

-·········<·········>···············3······-············<···3···············

···%···%···%1···%1···%···%1···%···%······%1···%3···%······%···%······%

>3···%>3···%···1···1···························1··················1···3···1·····················31·······································高中档：百货、···专卖低档：超市及县区···专卖共···亿元左右ATL：···.···亿元，BTL=1.···亿元(ATL：BTL=···：···)1）单个型号销量(···)···)不包含模具费用高

产品策略具体功能产品策略具体功能配置产品品策策略略具具体体功功能能配配置置产品品策策略略具具体体功功能能配配置置————其其它它···········产产品品基基本本策策略略是是针针对对一一户户多多机机和和单单身身市市场场，，推推出出新新外外观观、、新新工工艺艺和和新新材材料料的的高高档档产产品品产品分类比例分配发展要求价格定位渠道促销形式目标市场主要型号新外观.新工艺.新材料无G···1·········%······%··················百货十···专卖(大中型城市)超市十县城乡···专卖广告ATL为主<······%>促销BTL为主<3···%>一户多机、单身<城市>一户多机、新增高档中档低档·····产品品基基本本策策略略Back-up···········产产品品基基本本策策略略是是加加大大······和和新新造造型型的的中中高高档档······产品品分分类类比例例分分配配发展展要要求求价格格定定位位渠道道促销销形形式式目标标市市场场主要要型型号号···········B······新造造型型新造造型型共共······副副新造造型型共共三三副副+G··················/G······3······/G······3······共六六副副及部部分分造造型型较较好好较较新新的的模模具具百货货······专专卖卖<特特大大及及大大型型城城市市为为主主>中型型城城市市为为主主百货货······专专卖卖城市市及及县县镇镇以以下下······专专卖卖为为主主1······%···········%···········%>1··················以以上上·····：··················-··················1··················以以下下1··················-1··················以广广告告ATL为主主广告告费费············%以促促销销BTL为主主3······%不作作支支持持或或少少量量广广告告支支持持1······%一户户多多机机农村村新新增增,集集团团,县镇镇一一户户多多机机一户户多多机机、、新新增增高档档中档档低档档··········产产品品基基本本策策略略Back-up···········产产品品基基本本策策略略是是通通过过外外观观造造型型的的时时尚尚化化来来提提升升其其中中高高档档······、、平平面面直直角角······的的市市场场份份额额产品品分分类类比例例分分配配发展展要要求求价格格定定位位渠道道促销销形形式式目标标市市场场主要要型型号号···········E··················D191副新新造造型型（（））G··················+G······3······新造造型型······副副G······3······G······3······G······39G······3······G·················%···········%···········%FS：：1··················以上上·····：：························-······3·····························以以下下·················--1··················特大大及及大大型型百百货货·····专专卖卖为为主主小型型及及县县镇镇级级超超市市及及······专专卖卖中型型城城市市百百货货···专卖为为主以广告ATL为主·······%不投入或少量量投入促销BTL1···%以促销BTL为主3···%一户多机县镇以下及农农村新增高档中档低档······产品基基本策略Back-up·······产品基本策策略是通过功功能差异化和和外观差异化化，进一步提提升···在在·······主流·······市市场中的地位位产品分类比例分配发展要求价格定位渠道道促销形式目标市场主要型号G·······9/········B···/·······DM···········D9/新造型·······B···/·······V9····/·······D···············9···G···D9G····D····新造型····副G·············3····FD(K)G···········(K)G····1···G···3····G····3···新造型····副31%31%3···%···：···········-··················：···········-·························至·····················以下下大型特大型百百货及···专卖为为主百货及····专卖中型城市为主主小型及县城农农村超市及····专卖为主以广告ATL为主·······%以促销BTL为主3···%少量BTL支持1···%更新.新婚更新.新婚小型及县城农农村新增户高档中档低档······产品基基本策略Back-up·······产品基本策策略主要是通通过品牌形象象提升和外观观造型差异化化来提升档次次感，提升其其在大城市、、新婚、换代代及新增市场场中的竞争力力产品分类比例分配发展要求价格定位渠道道促销形式目标市场主要型号·······G···/·······G····(D)新造型<····.····>G··········、、新造型(····.····)G··········G·················%3···%·······%···：··················：···············-~····3·······FS：····3·······以下大型特大型百百货及····专卖大型中型城市市百货及···专卖为为主小型及县城级级超市及···专卖卖为主以广告ATL为主·······%以促销BTL为主3···%适量支持BTL···%.更新户换代.新增高档中档低档······产品基基本策略Back-up···产品基基本策略主要要是推出····和新外观观···产品品，入市早期期利用成本优优势，迅速提提升产量,以以中低价切切入市场,快快速提升市市场份额为主主要目标产品分类比例分配发展要求价格定位（均均价）渠道道促销形式目标市场主要型号新外观·······（···········）···1PDT1····、···3PDT1····（···）···1PT·······A、····3PT········A1···%·······%1···%··············13···········1··············大中型、特大大型百货及····专卖ATL·······%、BTL·······%集团、更新户户集团、更新户户集团、更新户户高档中档低档···产品基本策略略Back-up3.···销销售目标确确立与分解依依据-按型号分解-按按管型分解-按按档次分解-按按月分解-价格格预测和成本本预估-毛利利测算··············的销量目目标比··············的的销量目标更更为客观实际际··············的销量目目标的实现有有一定保证但再增加···········则存在在一定库存积积压风险1)保持中小····销量，提提升大····销量3····%稳定中小····市场份额额，提升大····市场份份额3%1)：建议如如果销售情况况较好，···········可安排排在···········1年下半年年作为机动指指标指挥生产产新增···········实现途径及及问题途径主要问题1···3通过中小····增量实现现通过大····增量实现按比例均摊衰退中的市场场份额提升难难度高缺乏在大····市场上的的优势，销量量要提升1···········难度度较大各块市场上份份额同时提升升难度也很高高··········万的的销售目标对对销量提升和和市场份额提提升要求都很很高··········万销销售目标的销销量增幅··········万销销售目标的市市场份额增幅幅····%····.3%····.·····%(··················)(··················)Back-up资料来来源：：营销销管理理部·············1年年······················销销量目目标分分解应应提升升大·········的的内部部销售售比重重，降降低中中小·········的的内部部销售售比重重·············1年年····市市场总总量······················其它型号比比例分分解产量分分解································································1年年目标标及比比重其它····~3·············································~3·········其它································资料来来源：：营销销管理理部········及及·········是推推动行行业成成长的的主要要动力力数量(·····)全国总总量增增长各型号号比例例构成成Back-up其它·····························································9··························.·····%····%其它········································资料来来源：：中怡怡康市市场研研究公公司按比例例分解解后，，·············1年中中小·····产量量与过过去二二年同同期相相比基基本保保持稳稳定1），而增增量主主要集集中于于大·········各·········销量量变化化情况况(·····)············-3·········································3····························································1)：：由于于··················年仅仅为预预期数数字，，故对对比参参照值值以1999年年为主主要基基准资料来来源：：营销销管理理部在··················销量量目标标下，，明年年市场场份额额略有有提升升，其其中中中小·····市场场份额额保持持稳定定，但但大·····市场场份额额有一一定提提升1)····总体体市场场份额额变化化····各·········市市场趋趋势变变化（占同同·········中全全国市市场份份额））其它········································1)：：由于于··················年仅仅为预预期数数字，，故对对比参参照值值以1999年年为主主要基基准····9·····年退退出·····”市市场，，··················年重重新进进入，，·············1年应应进入入快速速成长长期资料来来源：：中怡怡康市市场研研究公公司、、营销销管理理根据既既定的的产品品策略略，各各规格格产品品中将将提升升中高高档产产品销销售比比重比例分分解销量分分解(····)高中低高中低9.·········3·············19··························3·················1.3%········.1%········%········%····%····.·····%顺应行行业发发展趋趋势，，····在在·············1年将将提升升高档档·········在各各·········中的的分布布比重重····各··············不同同规格格分布布····″····″····″····″注：··················年年····超超平预计··············1年年·············将将从目目前市市场份份额·····%提提升到到····%左右右，总总量为为····1.·············%····其它总量为为····9·············1万万········.·····万11万万····万····································占整整体·····市场场比重重·············各·········比比例分分布预预测········%总量为为····1.······················1年年，在在各规规格产产品中中·········的销销售额额和毛毛利贡贡献最最高销售额额各档档次组组成(万元元)毛利各各档次次组成成(万万元)·························································总计313·········1····13····9·············1·················91·············9·········1··················1·········3············································总计····3·········3·············9··························31········································9·········各档次次销售售额和和毛利利总额额销售额额分布布(万万元)毛利分分布(万元元)Back-up大····的的毛利利贡献献最高高各规格格各档档次的的毛利利率(·············1年生生产的的产品品)············································所有产产品销销售平平均毛毛利率率1·····.3····%平均高档低档平均高档中档低档平均高档中档低档平均高档中档低档平均高档中档低档3.3具具体的的产品品计划划全年分分规格格、分分档次次产品品计划划(·····)····.·····1.3····1.·····9····.·····3········.93········.·················.31····.·············.·········1····.····3····.1·········.39····.391····.3·········.9········.9····1.·············.·····3····.·············.·········131.·····1月····月3月····月····月····月····月····月9月1····月月11月月1····月月高档低档小计高档中档低档小计高档中档低档小计高档中档低档小计高档中档低档小计····小计计总计计·······················································品种种·····.·················.······11.······13.············13.······91······.9933.9······3.·················.······39.·················.·················.···········.···········.············1······.······9·····.······1·····.············1.·················.·················.39·····9.······1·····.11·····.·················.·················.·················.············1······.························.1······1.······3·····.···········.············1······.············3.1······3.1······3.······39.·················.···········.3···········.······31.·················.···················.3·······.13···.····3···.········1.9·······.········9.········19.1·······.····3···.9·······.···········.···········.····9···.····9···.···········.1·······.·······.3·······.········1.···········.·······1.···········.13···.····1···.····31.····3···.····1···.····1····.···········.···········.····3···.········13.···········.···········.···········.········1····.9·······.···········.3·······.········1.····1···.···········9.39···.1·······.···········.········1.···········.····1···.····11····.····11.···········.99···.········1····.···········.···········.···········.···········.1·······.···········.33···.········1.····9···.···············.1·······.1·······.····9···.········1.···········.1·······.9····1····.····11.····3···.···········.········1····.1·······.1·······.1·······.3·······.···········.19···.·······.···········.9·······.···············.·······.·······.····9···.···········.···········.········1····.····9·······.191.91···.1·······.········1····.···········.···········.···········.99·······.···········.········1.111.········3.···········.···········.9·······.19···.···········.9·······.····39.········1····.···········.3·······.···········.13···.········1····.···········.···········.········1····.···············.1····1.········1.····3···.···········.11···.3·······3.····3···.·······.···········.····1···.····3···.1····1····.···········.·······.···········.·······.········13.·······.9·······.9·······.3····1····.···········.····1···.········1.···········.···········.···············.1·······.·······.···········.····3···.········9.········1····.33·······.········1.93···.·······.····91····.···········.···········.···········.···········.···········.····1···.911.····13.····3···.···············.91···.1·······.···········.········3.····1····.···········.········31.3·······.···········.···········.····1····.1·······.···········.···········.····1···.···········.···········.········1.····1···.···········.33·······.········全年1.9·······.········9.········3····.····1········.···············.········3····1.···········.···········.···············.········19····.···············.···············.···············.···················.···········.········9.···········.········3····.········3.···················.········销量的按按月分解解根据行行业销售售按月分分布以及及····出库量量按月分分布加权权进行分分解计算依据据按月销量量指数分分布总体市场场年销量量的月度度构成占占····.····权重重，公司司最近一一年出库库速度占占····.····权重重考虑农村村市场情情况，适适度调整整考虑价格格因素，，进一步步调整Back-up全年总体体产品销销售测算算项目1月···月月3月···月月···月月···月月···月月···月月9月1····月11月全年1····月]](台台)平均价格格(元)平均成本本(元)销售收入入(元)毛利(元元)毛利率销售目标标单位：台台、元注：1、、此数据据与后面面来自中中怡康的的数据差差异较大大，我们们只能用用中怡康康数据分分析一种种趋势。。···、、在保持持总体市市场容量量不变的的情况下下，根据据彩管的的生产情情况对各各规格市市场容量量进行了了适当调调整。生产分规规格、分分档次销销售测算算：····″比例档次项目高档低档销量合计计价格成本销售收入入合计毛利毛利率1月···月月3月···月月···月月···月月···月月···月月9月1····月11月全年1····月销量价格成本销售入毛利毛利率销量价格成本销售收入入毛利毛利率单位：台、元生产分规规格、分分档次销销售测算算：····″比例档次项目高档低档销量合计计价格成本销售收入入合计毛利毛利率1月···月月3月···月月···月月···月月···月月···月月9月1····月11月全年1····月销量价格成本销售收入入毛利毛利率销量价格成本销售收入入毛利毛利率销量价格成本销售收入入毛利毛利率中档单位：台、元生产分规格、、分档次销售售测算：····″比例档次项目高档低档销量合计价格成本销售收入合计计毛利毛利率1月···月3月···月···月···月···月···月9月1···月11月全年1···月销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率中档单位：台、元生产分规格、、分档次销售售测算：····″比例档次项目高档低档销量合计价格成本销售收入合计计毛利毛利率1月···月3月···月···月···月···月···月9月1···月11月全年1···月销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率中档单位：台、元生产分规格、、分档次销售售测算：····″比例档次项目高档低档销量合计价格成本销售收入合计计毛利毛利率1月···月3月···月···月···月···月···月9月1···月11月全年1···月销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率销量价格成本销售收入毛利毛利率中档单位：台、元生产分规格、、分档次销售售测算：····1月···月3月···月···月···月···月···月9月1···月11月全年1···月···项目销量价格成本销售收入毛利毛利率单位：台、元··· R&D策略与新新品计划···.1R&D策略略未来五年R&D基本策略略(1)···、加大大···″、、···″及及···产品品开发力度，，丰富产品门门类，针针对不同用户户群开发差异异化产品√基本职能战略略短期计划中期计划长期计划1、针对集团团用户需求，，定制产品√√···、通过过先做市场，，寻求技术合合作，投资P···、LCD等前端端产产品，将公司司产业向前延延伸√√3、将PC部分功能移植植到TV上，丰富回放放···产品品功能，促促进TV产品信息化、、网络化√√···、与塑塑料、油漆等等行业结成联联盟，将其最最新成果早日日应用到到TV产品中√···、对现现有设计流程程和设计资源源进行整合，，设计师常出出去参加加市场调研、、培训，同时时与专业设计计公司合作，，引进外部部竞争机制制，加快产品品外观创新速速度√√未来五年R&D基本策略略(···)···、对现现有研发组织织进行整合，，采用联合开开发、购买技技术、自自主开发相结结合的方式，，加快开发速速度，开发适适合市场需需求的产品品···、优化化···、精精简产品型号号，采取一个个外观一个产产品型号的的方式，对对高、中、低低档产品明确确分类9、针对各档档次产品，合合理分布产品品生命周期，，系统地、有有节节奏地地推出新品1···、加加大技术跟踪踪力度，深入入了解、研究究用户需求，，采用OEM、直接购买技术术等方式，快快速推出新产产品√√√√√√基本职能战略略短期计划中期计划长期计划··········1年年职能战略1、与塑料、、油漆等行业业结成联盟，，将其最新成成果早日应用用到TV产品中···、加大大···″、、···″及及···产品品开发力度，，丰富产品门门类，针对不不同用户群开开发差异化产产品3、优化····、精简产产品型号，采采取一个外观观一个产品型型号的方式，，对高、中、、低档产品明明确分类···、针对对各档次产品品，合理分布布产品生命周周期，系统地地、有节奏地地推出新品···、对现现有···产产品进行优化化···、高档档产品领先对对手，中档产产品抢占市场场，低档产品品防御对手缩短开模周期期；加强···、、模具的通用用性；根据市场情况况修订相关产产品标准；产品开发实行行项目组制（（成员：采购购、生产、计计调、设计、、市场推广等等部门人员组组成）；对项目实行专专人管理，加加强监督、考考核；切实落实R＆D各项费用。加快新品开发发的措施Back-up···.···· 新品计计划新品计划(1)：按规格格分解小批量生产时时间 批量量生产时间(经试产产试销后，根根据市场情况况决定生产））Back-up新品计划(····)：按按规格分解小批量生产时时间 批量量生产时间(经试产试试销后，根据据市场情况决决定生产）Back-up新品计划：按按系列分解小批量生产时时间 批量量生产时间(经试产试试销后，根据据市场情况决决定生产）新品计划：按按应用分解小批量生产时时间 批量量生产时间(经试产试试销后，根据据市场情况决决定生产）类别预计产量(···)型号A1······D············V9···G···3···G···3···G···3···B···D·········G···(D)D·········V9···G···D···D1···LCD-1···LCD-·········P·········特点1月···月3月···月···月···月···月···月9月1···月11月1···月新材料产品新工艺产品新技术产品新透明材料被动发光材料烫金CH-1···液晶···1············19.···············.···91············.···1···.···1···.1··········1年年·······形象产品品计划小批量生产时时间 批量量生产时间(经试产试试销后，根据据市场情况决决定生产）··········1年年产品、新品品开发计划(··············方案)小批量生产产时间批批量