模块十 · 理论Module 10 · Theory
财务与沙龙运营管理Salon Financial & Operations Management
Salon Financial & Operations Management财务与沙龙运营管理
对应单元 SHBXCCS007 · SHBXIND003 · SHBBRES003
进行沙龙财务交易 · 在个人服务环境中遵守组织要求 · 研究并应用美容行业信息 Unit SHBXCCS007 · SHBXIND003 · SHBBRES003
Conduct salon financial transactions · Comply with organisational requirements within a personal services environment · Research and apply beauty industry information
进行沙龙财务交易 · 在个人服务环境中遵守组织要求 · 研究并应用美容行业信息 Unit SHBXCCS007 · SHBXIND003 · SHBBRES003
Conduct salon financial transactions · Comply with organisational requirements within a personal services environment · Research and apply beauty industry information
学习目标Learning Outcomes
Learning Outcomes学习目标
完成本模块后，你应该能够：By the end of this module you will be able to:
- 正确处理各类付款方式并完成每日结账核对Process all payment types correctly and reconcile the till daily
- 说明 GST、发票与收据的基本要求Explain the basics of GST, tax invoices and receipts
- 读懂并计算诊所的核心经营指标Read and calculate a clinic's core performance numbers
- 为一项服务定价，并解释定价背后的成本结构Price a service and explain the cost structure behind it
- 管理库存，避免积压与断货Manage stock to avoid both dead inventory and running out
- 说明预约系统、客户记录与保存年限的要求Explain booking systems, client records and retention requirements
- 识别必须持有的保险与执照Identify the insurances and registrations a clinic must hold
- 使用行业信息来源持续更新专业知识Use industry information sources to keep your knowledge current
第一部分 · 日常财务操作Part One · Day-to-Day Money
Part One · Day-to-Day Money第一部分 · 日常财务操作
1.1 付款方式1.1 Payment types
| 方式Type | 注意事项What to watch |
|---|---|
| 现金Cash | 当面点清、当面找零；每日核对，差额须记录Count in front of the client, count the change back, reconcile daily and record any discrepancy |
| 刷卡Card | 如收取附加费须事先明示，且不得超过实际成本Any surcharge must be disclosed in advance and cannot exceed your actual cost |
| PayID／转账PayID or transfer | 到账确认后再放行服务；保留转账截图Confirm the funds have landed before releasing the service, and keep the screenshot |
| 先买后付Buy now, pay later | 商家手续费较高，需计入定价；条款须让客户清楚Merchant fees are higher, so build them into pricing and make the terms clear |
| 疗程包／预付Prepaid packages | 属于预收款，须写明有效期、可否转让、退款条件This is money held in advance. State expiry, transferability and refund terms in writing. |
| 礼品卡Gift cards | 澳洲规定有效期通常不得少于三年，不得收取使用费In Australia most gift cards must be valid for at least three years with no post-purchase fees |
1.2 GST 与发票1.2 GST and tax invoices
- 年营业额达到 75,000 澳元的企业必须注册 GSTA business turning over $75,000 a year must register for GST
- 注册后须在价格中包含 10% GST，并按期申报 BASOnce registered, prices include 10% GST and you lodge a BAS each period
- 金额超过 82.50 澳元的销售，客户有权索取税务发票（tax invoice）For sales over $82.50 the customer may request a tax invoice
- 税务发票须包含 ABN、开具日期、商品或服务描述、GST 金额A tax invoice must show your ABN, the date, a description of what was supplied, and the GST amount
- 所有财务记录须保存至少五年Financial records must be kept for at least five years
重要提醒 Important 这个模块讲的是一般性商业常识，不是税务或法律意见。具体到你自己的生意，务必咨询注册会计师或税务代理 —— 这笔钱花得非常值得，远比事后补救便宜。This module covers general business knowledge, not tax or legal advice. For your own business, work with a registered accountant or tax agent. That fee is money well spent and far cheaper than fixing problems later.
1.3 每日结账1.3 Daily reconciliation
- 核对现金实收与系统记录、刷卡机结算单与预约系统记录Match cash counted against the system, and the card terminal settlement against your bookings
- 有差额必须当日记录并追查，不要「下次再说」Any difference is investigated and recorded the same day, never left for later
- 备用金固定金额，每日归位Keep the float at a fixed amount and reset it every day
- 现金不过夜，或存放于保险箱Bank the cash or lock it in a safe overnight
- 退款须有书面记录与原因说明Every refund needs a written record and a reason
第二部分 · 看懂你的数字Part Two · The Numbers That Matter
Part Two · The Numbers That Matter第二部分 · 看懂你的数字
很多美容师技术很好但生意做不起来，问题几乎总是出在同一处：不知道自己每一小时到底赚了多少。Plenty of therapists are excellent technically and still struggle commercially, and it is almost always the same gap: not knowing what an hour of their time actually earns.
| 指标Metric | 怎么算How to calculate | 为什么重要Why it matters |
|---|---|---|
| 客单价Average spend | 总营业额 ÷ 客户人次Total revenue divided by number of visits | 提高客单价比拉新客户容易得多Lifting this is far easier than finding new clients |
| 时薪产值Revenue per hour | 服务收入 ÷ 实际操作小时数Service revenue divided by hands-on hours | 揭示哪些项目其实在亏钱Reveals which treatments are quietly losing money |
| 复购率Retention rate | 回头客人次 ÷ 总客户人次Returning visits divided by total visits | 行业健康线通常在 50% 以上A healthy clinic usually sits above 50% |
| 零售占比Retail share | 零售收入 ÷ 总营业额Retail revenue divided by total revenue | 零售毛利高且不占用你的时间Retail carries higher margin and costs you no chair time |
| 预约占用率Utilisation | 已预约小时 ÷ 可预约小时Booked hours divided by available hours | 低占用率意味着营销问题，不是产能问题Low utilisation is a marketing problem, not a capacity one |
| 爽约率No-show rate | 爽约次数 ÷ 总预约数No-shows divided by total bookings | 超过 10% 就必须启用订金制度Above 10% and you need a deposit policy |
2.1 给服务定价2.1 Pricing a service
定价不是「看别人收多少」，而是从成本往上算。一次治疗的真实成本包括：Pricing is not copying the salon down the road. Build it up from cost. The true cost of one treatment includes:
- 直接耗材 —— 产品、一次性用品、手套、床单Direct consumables — product, disposables, gloves, linen
- 设备成本分摊 —— 机器价格 ÷ 预计可做次数，再加上耗材头与保养Equipment amortisation — machine cost divided by expected treatments, plus tips and servicing
- 你的时间 —— 包含准备、清洁与记录的时间，不只是操作时间Your time — including set-up, cleaning and note-taking, not just hands-on minutes
- 固定成本分摊 —— 房租、水电、保险、软件、市场费用A share of fixed costs — rent, utilities, insurance, software, marketing
- 支付手续费 —— 刷卡与先买后付的费率Payment fees — card and buy-now-pay-later rates
- 合理利润 —— 这是生意能持续下去的前提，不是「多赚的」A genuine profit margin — this is what keeps the business alive, not a bonus
临床关联 In the clinic 折扣的真相：如果你的毛利率是 50%，打八折就等于砍掉 40% 的利润。想靠打折补回来，你需要多做将近一倍的客人。团购平台抽成 30–40% 时同理 —— 它可以用来拉新客，但绝不能当成主要收入来源。The truth about discounts: at a 50% margin, taking 20% off wipes out 40% of your profit, and you would need to see nearly twice as many clients to break even on it. The same maths applies to a deals platform taking 30 to 40%. It can bring new faces in, but it cannot be your main channel.
第三部分 · 库存与预约管理Part Three · Stock & Bookings
Part Three · Stock & Bookings第三部分 · 库存与预约管理
3.1 库存3.1 Stock
- 区分「专业线」（治疗中使用）与「零售线」（销售给客户），分开记账Separate professional stock used in treatment from retail stock sold to clients, and account for them separately
- 设定每样产品的最低库存线，到线即补Set a reorder point for every item and restock when you hit it
- 遵循先进先出，注意开封后的有效期（PAO 标志）First in, first out, and watch the period-after-opening symbol
- 定期盘点 —— 至少每季度一次，最好每月Count stock regularly — quarterly at minimum, monthly is better
- 积压的库存是被冻结的现金，不要因为「进货便宜」而囤积Dead stock is frozen cash. Do not over-order because a bulk price looks good.
- 记录每次治疗的产品用量，才能算出真实成本Record product usage per treatment, or you cannot know your real cost
3.2 预约与爽约3.2 Bookings and no-shows
| 措施Measure | 做法How | 效果Effect |
|---|---|---|
| 订金制度Deposits | 预约时收取部分订金，可抵扣服务费Take a partial deposit at booking, credited against the service | 最有效的爽约控制手段The single most effective control on no-shows |
| 取消政策Cancellation policy | 书面写明提前时限与收费规则，预约时告知State the notice period and any charge in writing, and say it at booking | 有事先告知才具备约束力It only holds up if it was disclosed beforehand |
| 自动提醒Automated reminders | 提前 48 小时与 24 小时各一次One at 48 hours and one at 24 hours | 可显著降低忘记造成的爽约Cuts forgetfulness-driven no-shows substantially |
| 候补名单Waitlist | 有空档时按名单顺序通知Notify in order when a slot opens | 把取消的时段重新填满Refills the gap a cancellation leaves |
3.3 客户记录3.3 Client records
- 每位客户须有完整记录：咨询、禁忌症筛查、知情同意、每次治疗内容与反应Every client needs a full record: consultation, contraindication screening, consent, and what was done and how the skin responded each time
- 记录须在治疗当时或紧接其后完成，不可事后补写Write it up at the time or immediately after, never days later
- 健康相关记录通常须保存至少七年；未成年人则保存至其年满 25 岁Health-related records are generally kept for at least seven years, and for a minor until they turn 25
- 电子记录须加密备份，纸质记录须上锁存放Digital records need encrypted backup; paper records go in a locked cabinet
- 客户有权查阅自己的记录Clients have a right to access their own records
- 员工离职时须收回所有客户数据的访问权限Revoke all access to client data when a staff member leaves
第四部分 · 保险、执照与合规Part Four · Insurance, Registration & Compliance
Part Four · Insurance, Registration & Compliance第四部分 · 保险、执照与合规
| 项目Item | 作用What it covers |
|---|---|
| 职业责任险Professional indemnity | 因专业建议或操作失误引发的索赔Claims arising from your advice or a treatment error |
| 公众责任险Public liability | 客户在店内受伤或财产损失Injury to a client on the premises or damage to their property |
| 产品责任险Product liability | 所售产品造成的损害Harm caused by a product you sold |
| 工伤保险Workers compensation | 雇有员工时法律强制要求Legally required once you employ staff |
| 议会登记Council registration | 皮肤穿刺类服务须向当地议会登记并接受检查Skin penetration services must be notified to council and are subject to inspection |
| ABN 与商业名称注册ABN and business name | 经营的基本法律前提The baseline legal requirement to trade |
保险最容易失效的两种情况 Two ways cover quietly disappears ① 操作了你的资质未涵盖的项目 —— 保单通常只覆盖你有资格执行的服务；② 做出了夸大或治疗性宣称。这两点都会让你在真正出事时发现自己其实没有保障。每次新增项目，先确认保单是否涵盖。One, performing a treatment your qualifications do not cover — most policies only insure what you are qualified to do. Two, making exaggerated or therapeutic claims. Either can leave you uninsured at the exact moment you need cover. Check the policy before you add any new treatment.
第五部分 · 持续更新行业知识Part Five · Staying Current
Part Five · Staying Current第五部分 · 持续更新行业知识
这个行业的技术、法规与流行趋势变化很快。三年前正确的做法，今天可能已经不合规了。Technique, regulation and trends all move quickly in this industry. What was correct three years ago may not be compliant today.
| 来源Source | 用来了解什么What it tells you |
|---|---|
| 监管机构官网Regulator websites | TGA、ACCC、州卫生部门与当地议会 —— 法规变化以此为准TGA, ACCC, state health and your local council. These are the authority on any rule change. |
| 行业协会Industry associations | 标准、培训、保险与同行网络Standards, training, insurance and a peer network |
| 设备与产品厂商培训Supplier training | 仪器操作与新品知识，但要意识到其立场偏向销售Machine technique and new products, remembering the source has an interest in selling |
| 同行评审文献Peer-reviewed literature | 分辨真实证据与营销话术Distinguishes real evidence from marketing |
| 行业展会与研讨会Trade shows and conferences | 新技术趋势与实操示范Emerging technology and hands-on demonstration |
- 评估任何新信息时先问三句：证据来自哪里？谁出钱做的研究？在澳洲合规吗？Ask three questions of any new claim: where is the evidence, who funded it, and is it compliant in Australia?
- 把每年的进修预算与时间提前排进日历，否则永远排不上Budget money and calendar time for training in advance, or it never happens
- 保留所有培训证书与记录 —— 保险与监管检查都可能要求Keep every training certificate and record. Insurers and inspectors may ask for them.
- 定期检视自己的服务清单，淘汰不再有效或已过时的项目Review your service list periodically and retire anything outdated or no longer effective
理论测验Knowledge Check
Knowledge Check · 15 questions理论测验 · 15 题
共 15 题，每题一个正确答案。答对 12 题（80%）以上为通过。提交后会显示答案与解析。Fifteen questions, one correct answer each. Twelve correct is a pass. Answers and explanations appear after you submit.
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