{"id":30368,"date":"2025-10-13T07:37:50","date_gmt":"2025-10-13T05:37:50","guid":{"rendered":"https:\/\/comfortes-cabana.savviihq.com\/hvilke-kpier-bruger-du-til-at-drive-et-revisionsfirma-og-hvordan-faar-du-dem\/"},"modified":"2025-11-01T11:35:48","modified_gmt":"2025-11-01T09:35:48","slug":"hvilke-kpier-bruger-du-til-at-drive-et-revisionsfirma-og-hvordan-faar-du-dem","status":"publish","type":"post","link":"https:\/\/fortesmilestones.com\/da\/hvilke-kpier-bruger-du-til-at-drive-et-revisionsfirma-og-hvordan-faar-du-dem\/","title":{"rendered":"Hvilke KPI’er bruger du til at drive et revisionsfirma, og hvordan n\u00e5r du frem til dem?"},"content":{"rendered":"

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KPI’er (Key Performance Indicators) er uundv\u00e6rlige for moderne ledere. Men hvordan bruger du KPI’er effektivt til at styre din regnskabspraksis? Og hvilken rolle spiller Power BI i den forbindelse? Jacob den Houting, statsautoriseret revisor og direkt\u00f8r hos Fortes Milestones, diskuterer de vigtigste KPI’er for revisionsfirmaer. <\/p>\n

Forretningsmodellen som udgangspunkt<\/h4>\n

F\u00f8r du formulerer KPI’er, er det vigtigt at se p\u00e5 din organisations forretningsmodel. For revisionsfirmaer handler det om ledig kapacitet eller mandetimer. Dine vigtigste aktiver er medarbejderne og kunderne. Selvom den traditionelle forretningsmodel \u00e6ndrer sig, forbliver timerne kernen. KPI’er b\u00f8r derfor altid afspejle tilg\u00e6ngelige og realiserede timer, helst i forhold til budgettet, den foreg\u00e5ende periode og det foreg\u00e5ende \u00e5r. <\/p>\n

10 vigtige KPI’er for revisorer<\/h4>\n

1. Samlet kapacitet<\/strong>
Tilg\u00e6ngelig kapacitet i mandetimer, pr. fuldtidsansat og i alt pr. \u00e5r. Det er normalt omkring 1.800 timer pr. fuldtidsansat pr. \u00e5r, idet der tages h\u00f8jde for ferie, fridage og sygefrav\u00e6r. Dette grundlag udg\u00f8r beregningen af kapacitetsudnyttelsen. <\/p>\n

2. Tomgang<\/strong>
Huller i planl\u00e6gningen presser rentabiliteten. Rapporter om tomgang og ikke-fakturerede timer pr. medarbejder for at holde styr p\u00e5 tidsudnyttelsen. <\/p>\n

3. Planlagt kapacitet og ledige timer<\/strong>
L\u00f8bende indsigt i de timer, der endnu ikke er planlagt, hj\u00e6lper med at afbalancere arbejdsbyrden og kundetilfredsheden og forhindrer, at den oparbejdede margin forsvinder.<\/p>\n

4. Realiseret time<\/strong>pris
Analyser den gennemsnitlige realiserede timepris pr. medarbejder og pr. opgave. Det giver indsigt i afkastet, is\u00e6r hvis der er tale om fastprisaftaler. <\/p>\n

5. Afskrivninger<\/strong>
Afskrivninger p\u00e5 opgaveniveau kan forringe resultatet, selvom de fakturerbare timer opn\u00e5s som planlagt. Analys\u00e9r disse for at foretage justeringer. <\/p>\n

6. Oms\u00e6tning pr. medarbejder<\/strong>
En vigtig indikator for effektivitet og konkurrenceevne. En h\u00f8j oms\u00e6tning pr. medarbejder indikerer effektivitet eller et h\u00f8jt prisniveau – og er grundlaget for strategiske valg. <\/p>\n

7. Leverage<\/strong>
Forholdet mellem partnere og ansatte eller mellem fakturerbare og underst\u00f8ttende funktioner. H\u00f8jere leverage betyder h\u00f8jere overskud pr. partner og lavere omkostninger. <\/p>\n

8. Sygefrav\u00e6r<\/strong>
For revisionsfirmaer, hvor oms\u00e6tningen er direkte forbundet med arbejdstimer, er dette en afg\u00f8rende KPI. Tag h\u00f8jde for barsel og s\u00e6rlig orlov. Korttidsfrav\u00e6r kan ogs\u00e5 give indsigt i medarbejdernes tilfredshed. <\/p>\n

9. Ikke-fakturerbare timer<\/strong>
M\u00f8der, ledelsesopgaver og salgsaktiviteter er produktive, men ikke-fakturerbare timer. S\u00e6t standarder for hver enkelt medarbejder, og overv\u00e5g, at de overholdes. <\/p>\n

10. Ferie- og overarbejdssaldo<\/strong>
Ikke-afholdte ferietimer og opsparet overarbejde p\u00e5virker oms\u00e6tningen og \u00e5rsresultatet. Hold styr p\u00e5 disse KPI’er for at kunne overv\u00e5ge det \u00f8konomiske billede n\u00f8jagtigt. <\/p>\n

Generelt om brug af KPI’er<\/h4>\n

Ud over produktionsorienterede KPI’er kan du ogs\u00e5 formulere specifikke KPI’er for andre afdelinger, f.eks. skatte- og l\u00f8nafdelinger (f.eks. antal l\u00f8nsedler pr. medarbejder). Der er ogs\u00e5 behov for finansielle KPI’er som udest\u00e5ende fordringer, gennemsnitlig inddrivelsesperiode, udvikling i arbejdskapital og personaleoms\u00e6tning. <\/p>\n

P\u00e5lidelige data er n\u00f8glen<\/h4>\n

KPI’er er kun v\u00e6rdifulde, hvis de grundl\u00e6ggende data er korrekt registreret. Det opn\u00e5s ved at automatisere processerne med software til planl\u00e6gning, tidsregistrering, regnskab og l\u00f8n. Med Power BI<\/a> er det muligt at pr\u00e6sentere disse KPI’er p\u00e5 en overskuelig m\u00e5de i dashboards, hvor du kan dykke ned i detaljerne. P\u00e5 den m\u00e5de har du som leder altid p\u00e5lidelige oplysninger, som du kan basere dine beslutninger p\u00e5. <\/p>\n

Er du nysgerrig?<\/h4>\n

Hos Fortes Milestones har vi mange \u00e5rs erfaring med at opbygge Power BI-dashboards og datamodeller til revisionsfirmaer<\/a>. Vil du vide, hvordan det kunne se ud for din organisation, og hvordan du kan implementere det? Kontakt os uforpligtende<\/a>, s\u00e5 hj\u00e6lper vi dig gerne i gang. <\/p>\n

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