Quando le percentuali ingannano
L’eterno problema delle spese generali
Il metodo spesso usato nelle PMI è quello di imputare una percentuale fissa di spese generali alla commessa. Si definiscono le voci di costo che non entrano nel conteggio della commessa in modo diretto. Si quantifica poi nel bilancio dell’azienda, l’incidenza globale di questi costi rispetto a quelli imputati. Se questa incidenza, ad esempio, è pari al 40 % significa che ad ogni commessa dovrà essere imputato il 40% di costi generali. Ma quello che è vero per l’intera azienda può non esserlo per la singola commessa.
La complessità di oggi ha incrementato il problema
Negli ultimi anni vediamo il grande aumento della complessità aziendale. Un numero di commesse, clienti, fornitori, articoli di magazzino, una burocrazia presente in ogni aspetto della gestione etc.
La complessità origina elevate spese generali, mentre i margini sono sempre più limitati.
Imputare correttamente le spese generali può quindi fare la differenza.
La prima azione da fare è quella di aumentare, ove possibile, i costi diretti che è possibile inserire in commessa. Questa operazione deve rispettare due condizioni. La realtà, perché quello che facciamo deve essere vero, e l’economicità perché rilevare tutto potrebbe essere costoso.
La complessità di una commessa
Una commessa con maggiore complessità è quella che origina più attività delle persone, le quali consumano più tempo e nel frattempo le spese generali decorrono. Quindi più complessità significa più costi fissi.
Pensiamo ad una commessa che origina un’attività amministrativa per elaborare un S.A.L. (Stato Avanzamento Lavori): più numerosi e complessi sono i S.A.L. da elaborare e più quella commessa genera attività e quindi costi generali.
Ma questo costo andrà anche confrontato con il valore della commessa: tanto più elevato è il costo della commessa e tanto più piccola sarà l’incidenza di questa operazione. Un costo di elaborazione del S.A.L. pari a 100 inciderà per il 10% su una commessa di 1.000 e per l’ 1% su una commessa di 10.000: questa circostanza è l’esatto opposto di quello che accade assegnando un valore percentuale fisso alle commesse.
Dove la commessa attrae spese generali
Elenchiamo alcune casistiche di commesse complesse a cui imputare un maggior valore di spese generali.
– Preventivi e gare
Una commessa complessa è quella dove il preventivo è stato complicato da molte contrattazioni, incertezze del cliente, necessità di riproporre il preventivo stesso con modifiche.
Se poi vi è stata una gara, tutto il processo di studio della normativa, l’elaborazione del capitolato, la burocrazia conseguente rappresentano complessità.
E di nuovo il problema è anche di confrontare questi costi con il valore della commessa.
– Produzione
Un caso di complessità è il mondo del fuori standard: commesse con lavorazioni non consuete, prodotti non in listino o raramente effettuati, prodotti standard su cui il cliente richiede delle variazioni, anche piccole, ma sufficienti a portarlo fuori dai consueti processi aziendali. L’altro grande flusso di complessità è rappresentato dal lotto di produzione originato dalla commessa. Un lotto presuppone un ciclo di lavorazione, un riassemblaggio dei macchinari, il prelievo e trasporto dei materiali, spesso lo studio di appositi disegni.
In entrambi i casi, fuori standard e lotti, questa complessità ha un costo che è non è strettamente dipendente dal valore finale della commessa. Se gestire un lotto o un fuori standard costa, più piccolo è il valore della commessa e più grande è l’incidenza percentuale della complessità.
– Logistica
Per la logistica in entrata la complessità è rappresentata dallo scarico, dal caricamento in magazzino, sia informatico che fisico, e per la logistica in uscita dal prelievo, dall’inserimento nella packing list, dall’imballo e dal carico. Si pensi alla differenza di impegno tra inviare un pallet con lo stesso prodotto oppure lo stesso pallet composto di tantissimi differenti prodotti in piccole quantità. Anche in questo caso avremo più complessità quanto più sarà alto il numero di queste casistiche e quanto più sarà basso il valore della commessa.
– Amministrazione
Pensiamo a come in amministrazione si impiega il tempo: da pratiche doganali per alcune esportazioni, al sollecito di pagamenti, a tempo passato con clienti che contestano i conteggi dei S.A.L. o richieste di riscossione. Ma anche la stessa normalità genera complessità: fare una fattura o emettere una riba. Come sempre complessità significa quante volte facciamo un’operazione e per una commessa di quale valore.
Come misurare la complessità
Applicare una percentuale fissa al volume di costi diretti, significa addossare volumi alti di spese generali alle commesse che hanno un valore elevato, mentre invece, come prima dimostrato, è vero l’esatto contrario.
Molte aziende, per esempio, utilizzano la percentuale fissa, che deriva dal dato medio di bilancio, e poi la aumentano o diminuiscono in base a parametri desunti dai concetti di complessità che abbiamo esaminato.
Altre invece riescono a quantificare le varie voci delle spese generali e le assegnano in misura fissa alle commesse: un valore per ogni S.A.L., per ogni collo caricato etc.
Sicuramente la prima cosa da fare è analizzare tutte le voci di costo che attualmente sono imputate in modo indiretto alla commessa e valutare se è possibile imputarle in modo diretto, rispettando i principi di realtà e di economicità visti in precedenza.
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