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Social: why do it simple when you can make it complicated?

When I drove my company, I always wondered why the calculation and payment of payroll taxes for self-employed (self-employed, managers majority of SARL) resulted from rules too complex to understand so that it could be simple.

Judge for yourself:

If employees pay social contributions in real time on a monthly, self-employed pay them in two parts:

• a first time on the basis of income of the penultimate year of operation,

• a second time on the basis of real income for the year under review, the latter calculation being made at During the fourth quarter of next year.

And this complexity is increasing for the creator of activity, failing to meet the requirements of a self-contractor, must pay membership dues during the first two years of activity on a Flat rate dummy then give rise to a recalculation based on actual earnings from work in the 2nd year in respect of the first year of operation and in 3rd year as regards the second year of operation.

You follow? No?

I assure you, even accountants do not respond to this complexity with the help of software dedicated to this issue.

The issues are however not least

- The difficulty of assessing the "fair value" of payroll taxes makes difficult

• assessment of its cost and therefore the possibility of passing those costs in selling prices,

• assessment of payroll the past year and therefore the valuation of provisions to include in its income statement for the year .

- The complex mode of payment results in negative changes in cash, forcing the management of cash.

- The new contractor will be paying payroll taxes even though he has not yet received its first revenues.

- In case of cessation of activity, the Contractor will pay in addition to his last contribution, the adjustments to the past period.

It seems so much simpler and fairer to introduce a system of returns monthly or quarterly, as the VAT, which would bring the calculation and payment of payroll taxes for the majority manager of limited liability company, a percentage of the monies and for the self-employed, a percentage of gross margin or the value added.

The Economic Modernisation Act in December 2008 came in that simplify the procedures for the provision on self-entrepreneurs, it is desirable that these simplifications have to all employed persons.

What do you think?

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The gross margin performance: feedback

The gross margin is a key indicator in all businesses, but it is a financial indicator, result and therefore an indicator of the past that, reading Anglo-Saxon , is called a "lagging indicator" . Action on the gross margin required to identify operational indicators influencing the performance of gross margin that is still called the action indicators or leading indicators or "leading indicators" having a causal hard with the objective (translated by indicator delayed). The leading indicator allows the anticipation of a trend that is confirmed by the lagging indicator of outcome.

Outcome indicator or indicators of actions, must still ensure the validity and reliability of measurement of indicators used. The validity expresses the fact that a measure of success to realize what it is supposed to represent and express the reliability that this measure should not be flawed.

Finally, and foremost, it is necessary to ensure and test the causal links leading indicators the outcome indicator and output indicator to the strategic goal. The results indicator assesses he pertinently the objective? Remembering that A goal is associated A and A only lagging indicator.

The determination of gross margin is the ratio of consumption to turnover. Cost accounting allows an even thinner margin by identifying the family of items. Choice of indicators, validity, reliability, causality, it must therefore first analyze the flows other than those from buying and selling and influencing the gross margin to identify famous leading indicators.

This analysis amounts to rationalize the gap between consumption as shown in the accounts and the sum of weighted average costs (CMP) of items sold. This is still to identify and value all logistics flows entering the consumer and compare this recovery in consumption in accounting.

This control is essential to perform regular or it is clear that it is not systematically put in place because if the problem seems simple to state, its resolution will quickly become complex.

Yet, issues of control are of great importance:

- Identify the flow involved in consumption (the samples, the provision for commercial the scrapping, replacement SAV levies Various known unknown shrink, etc ....)

- Allow the choice of performance indicators to be used on these flows, and then intervene on sources internal logistics performance loss at the Gross margin, ie to identify the leading indicators related to the lagging indicator gross margin.

- To be assured of the validity and reliability of selected indicators and their causal link with outcome indicator,

- Understand the internal causes of fluctuation in gross margin (leading indicators). It is easier to act on them than on marketing actions, or revisions of sale or on purchase price negotiations with suppliers.

gap approximation

But when one tries to be comprehensive in the operations to be taken into account to make this comparison, it is clear that there is always a gap reconciliation and that it may, depending on the complexity of the organization or the number of items managed represent a significant value nonetheless. And besides, even when the overall gap leads to an acceptable value, it can actually hide important variations in the analysis section, the negative differences generated by some sections being offset by positive variances in other articles.

I have several times been brought to practice this type of approximation in the companies using different ERP distribution. This analysis was very time consuming to reach an acceptable gap in absolute terms but each time the findings identifying particular failures impacting performance margin.

I thought I was just there on specific cases, the comment left by Michael Heck, manager of a software firm, in response to my post on performance evaluation Business indicated that this issue was in fact a recurring theme in many societies and that application had been developed within the IT services company to respond.

causes trouble this approximation are of 3 types:

One factor computer

Every logistical operation must be matched by computer operation which will affect the case or not, the calculation of CMP section. Now all logistical situations can be envisaged during the initial setup of the ERP. It is then observed over time inflation in the creation of computer operations involved in the movement of an article and / or its recovery and thereby face of such a choice, it creates a risk of error in their use by those involved.

Conversely, for computer processing of certain logistics flows uncommon and not considered during the implementation of ERP is a great temptation for users to use existing IT operations but not for originally for the treatment of such flows.

Inflation in the creation of computer operations, lack of control of authorizations for their use, not provided logistic flows to the origin and use of alternative procedures, if these events are not checked and corrected inevitably lead to errors in the computation of the CMP section and thus in the calculation of gross margin.

Finally, special attention should be focused on ensuring the proper management of computer dates of operation in all processing of the information system. This point seems to be obvious, yet it is still too often a source of dysfunction.

A human factor

The human factor is also creator of deviations by the error (mistake, error reference, packaging error, wrong date, etc.. ...) or by the disregard or ignorance of certain procedures for processing transactions to follow.

One factor management

Finally management methods are used generating errors or deviations if business rules were not properly defined and integrated Information System.
Thus, differences in values between the order price and the prices charged are, bookkeeping, be turned into stock, and thus participate in the calculation of the CMP, but only for the share of items remaining in inventory at receipt of the invoice. Conversely, in the rapprochement of the valuation of logistics flows in accounting should be added to the enhancement of logistics flow differences of values for items consumed.

The achievement of such control appears a little complex but it allows the Director of Finance, besides having perfect knowledge of all logistics flows, offering the possibility of steering the margin indicators valid, reliable and demonstrating their causal links to the gross margin.

What do you think?

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In search of language performance

After a series of posts a bit technical, I had the urge to write one, lighter and tinged with humor.

I was in my car and the CEO of a company's CAC 40 was invited on the chain BFM radio Asked about the business of his company, he had this response: "we are recording negative growth less than our competitors' !!!!!

This answer was not without recalling a remark that I read recently in the 2009 annual report of another listed company: "if the first half ended with negative organic growth, the second half showed a nice turn of events ". Turnaround from a negative growth! Should understand that the second half showed a positive internal decay?

managerial rhetoric would seek it at all costs a language of performance? That is to say that language in which every event must be presented positively.

We've all read or heard this: "approximation we have just concluded with Company X is the result of an ambitious strategy that will allow us, leaning on our brands to become a major player market. This alliance creates value, was an opportunity to take our business to changing .... ".

You will notice a Décroissance becomes a "negative growth" a "strategy" is still "ambitious" the "brands" are inevitably "prestigious" a "actor" is necessarily 'inevitable' , the "opportunities" are obviously "to seize" and "business" undoubtedly "changing" .

was added systematically to the words and what Roland Barthes called adjectives of reinvigoration.

This sanitized language, composed of boilerplate phrases, is growing again when the need arises to soften the brutality of some life events of the company.

Thus, "takeover" is a "rapprochement" , we no longer speak of "creation of profit" but "value creation" a "restructuring" becomes a "focus on the heart of business" that we also anglicized as "refocusing on the core business" . a "plan termination" fades in "reenginering social" or "backup plan for employment" to and not more than "employees looking for work ' but of "talent search for new challenges" .

The language is still evolving when functions or professions need to change their image, we no longer speak of bosses but "entrepreneurs create jobs" the "management" becomes the "management" , the "shareholders" become "investors" the "advisor" is called "coach" and "advocate" is presented as "Board" .

The speeches of Presidents in the introduction to corporate annual reports differ little in their language and are often very conformist.

- The results are still poor, most of the time, justified by the environment and very rarely by an error of assessment or a lack of anticipation. Well be implicated "the difficult economic environment" , "increased raw material prices" , "environment Monetary unstable ", etc.. ...

- Positive results, however, are always assigned to the proper management of the group and its successful strategy. And it is still alluded to the environment it is only to put a little more dynamic values and the performance achieved by the organization.

Excerpts from annual reports of listed companies: (I will not mention names)

- "Another year of growth rapidly despite an unfavorable "X Company's 2003 Annual Report,

- " While growth in sales slowed in 2008, it remained a good (...) despite currency headwinds and commodity prices. (...) This performance reflects both the resilience of the group and management quality "X Company 2008 Annual Report.

Some companies still evolving towards greater creativity

- look at the 2008 Annual Report CEGID (and here I quote his name): "Crisis? A return to the entrepreneurial agility ", the term is found,

- go to the blog of Michel Edouard Leclerc " What I MEL ", the pun is very nice.

In this regard, Jeanne Bordeau, founder of the Institute for Quality of Expression, recommends that managers "find the world of color and words that characterize Business ».

The IBM was perfectly understood by practicing self-mockery. In its advertisement entitled bingo bla-bla " it rightly pins the many technical terms and other anglicisms too regularly used in business, and let's face it, by us first.

What do you think?

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