Beruflich Dokumente
Kultur Dokumente
Accounting
Vrije Universiteit Amsterdam
February 9, 2015
Drs Yves Boeltjes de Vries RA RC /
Stefan van Driel
Background
Yves Boeltjes de Vries:
Master Business Economics - University of
Amsterdam
Postgraduate Accountancy - University of
Amsterdam
Postgraduate Controller - Vrije Universiteit
Amsterdam
Arthur Andersen & Co Accountants
Mexx
Examiner VU Postgraduate Accountancy
Management Accounting
Strategy
Long term planning
Budgeting
Accounting
Reporting
Forecasting
Management Accounting
(II)
Important for:
Execution of every function
Steering and control
Determining realization status
Controlling spending available budget
Frequency
YTD versus FYE
Functional KPIs
Sales
Net sales (customers)
Net sales per square meter (shops)
GP (customers)
GP per square meter (shops)
Traffic KPIs
Growth rates (sss %)
Comparison with Budgets
YTD versus FYE
Wholesale versus retail
Warehouse/distribution
Storage rates
Handling rates
Outbound cost rates
Examples of Functions
Sales manager
Marketing manager
Distribution or warehouse manager
Sourcing manager
Procurement
Property manager
Independent entrepreneur
CFO
Financial controller
Business controller
Tax manager
Transfer Pricing
Pricing of transactions between two related
entities
Important for:
Mexx France
Mexx Belgium
Wholesale
Customers
Mexx Holland
GOODS
Goods
Mexx Boutiques
Suppliers:
Far
East
Turkey
Europe
GOODS
Mexx Far
East
GOODS
SERVICES
Mexx
Europe
GOODS
Mexx Retail
GOODS
Retail
Customers
Mexx Belgium
GOODS
Mexx
Europroduction
GOODS
SERVICES
Wholesale
Customers
GOODS
Mexx
Germany
GOODS
SERVICES
Mexx International
Mexx
Modehandels
GOODS
Retail
Customers
17
Central
Company
Goods at
landed cost
Xxtra Kinderkleding
Boutiques
Belgium
Mexx Ltd
Scandinavia
Goods
Mexx FO entities
Mexx
Sourcing
Agents
Mexx Sales
Agents
Mexx Europroduction
Mexx Netherlands
Mexx France
Mexx Belgium
Mexx Scandinavia
Goods
18
Goods at
landed cost
Goods at
landed cost
Wholesale
Customers
Consumers
Goods
Mexx Supply
chain
#
#
#
#
1
2
3
4
Image fee
Design fee
HQ fee
LRD remuneration