This document provides a detailed analysis of the commercial costs and sales figures of MARKETOYS and SPIELMARKT companies, highlighting the differences in their expenses and revenue generation.
Extract
[...] It is enough to apply the same methodology with SPIELMARKT. Gross annual salary (MARKETOYS) We calculate the average salary: (45+53) = 49 We multiply this average by the number of salespeople: 49 x 12 = 588K Charges (MARKETOYS) Charges = Gross Salary + Employer's Social Security Contributions Charges = 588K + Employer's Social Security Contributions Employer's Social Security Contributions = 45% of Gross Salary Employer's Social Security Contributions = 45% x 588K = 264,6K Total Personnel Expenses = 588K + 264,6K = 852,6K Vehicles: Calculation of the cost of a vehicle for the year: 360 x 12 = 4320 Calculation of the total cost for the 12 commercials: 4320 x 12 = 51840 Fuel: We know that a commercial makes 40,000KM/year and that the car consumes 8l/100. [...]
[...] Allowing a lower meal and stage tariff, allows to significantly reduce expenses. GENERALLY: It is observed that vehicle and hotel meal expenses are very high. These expenses represent 25.58% of the expenses allocated to sales representatives at MARKETOYS and 37.02% at SPIELMARKT. With a significant number of departments per sector, it would be advisable to reduce the number of geographical sectors per sales representative and assign a specific geographical sector to each sales representative. This would allow for a reduction in travel and overnight stays. [...]
[...] Synthesis From the analysis of direct costs related to salespeople as well as our analysis concerning visits and sales figures, we can deduce that the MARKETOYS team, consisting of 12 salespeople, performs significantly better than the SPIELMARKT sales team. Referring to the number of hours devoted to visits, we notice that despite the difference in the number of visits, the number of working hours is the same. It is important to note that the average age of salespeople in the first company is approximately 50 years, while the salespeople in the second company are much younger. [...]
[...] We multiply it by the number of commercials. 4800 x 12 = 57600 Review: We count 5 meals per week over 40 weeks, which is: 5x40 = 200 meals per year 200 x 15 = 3000 euros of meals per year and per commercial 3000 x 12 = 36000 euros of meals per year for the 12 commercials Steps: Given the distance traveled by the commercials and lack of information in the data, we stipulate that a commercial is on the road all week and that the 'evening stage' section includes meal expenses. [...]
[...] LABOR COSTS: VEHICLE: Vehicle costs, but especially fuel costs, represent 8.8% of commercial expenses for MARKETOYS and 13.10% for SPIELMARKT. Given that SPIELMARKT has more than double the number of sales representatives, its percentage does not reflect this. As a result, the lower prices of used goods and lower consumption than MARKETOYS allow for lower expenses. REPAS - HOTEL: The meal costs, but especially the costs of stages, represent 16.78% of the commercial expenses for MARKETOYS and 23.92% for SPIELMARKT. [...]
