Orientation[可口可乐公司员工福利政策](1).ppt

Travel And Entertainment Expense,Learning Objectives:To Describe New Policy and ProcedureTo Explain New EER FormTo Understand Monthly T/E StatementTo Review 2001 T/E Problem,The policy covers China Division Associates:China,Hong Kong,Taiwan and Macao.This policy includes travel approval,cash advance avail,expense liquidation as well as guidelines on entertainment.,Travel And Entertainment Policy,Definition Of Terms,Travel Advance Funds provided for an employees use while transacting Company business.Any travel advance received must be settled within two weeks of trip completion.Expense Report Form used to claim reimbursement for expenses incurred while conducting Company business.Business Entertainment Expenses for an entertainment activity that is directly related to or associated with actively conducting company business.,Travel Advance,Temporary Travel AdvanceOutstanding travel advances are liquidated by submitting an approved expense report and/or by returning the excess to the Company within two weeks from the conclusion of the business trip.Travel advances must be approved by function head and Region Finance Manager.Travel advances is applied for based on the following conditions:Travel within China RMB 1000 per dayTravel outside China USD 64 per day(or HKD 500),plus hotel room expenses.No travel advance will be granted until previous advances have been cleared from the employees account.,Travel Advance,Permanent Travel AdvanceEmployees who spend more than 50%of their time traveling on Company business may be eligible for a permanent travel advance.The permanent travel advance is currently set at RMB30,000 for employees who have a need for overseas travel and RMB8,000 who travel mostly within China.Permanent travel advances are approved in accordance with the local Chart of Authority.,Expense Reports,All expenses must be clearly documented and supported to enable prompt review and approval.All sections of the expense report,gift record and entertainment record forms must be completed prior to submission for approval.All associates are encouraged to prepare and submit for approval expense report as close as possible to the date of incurring the expense.All expense reports over one month old from last date of travel require approval of Division Finance Manager.A statement explaining the delay should be included with such reports.,Practices And Procedures,Travel ApprovalA legitimate business purpose for reimbursable expenses.Obtain approval from their function head or their designated before each business trip.Travel advances and expense reports must be approved in accordance with the local Chart of Authority.,Travel ArrangementThe standard class of service for domestic air travel is economy(coach)class The standard class of service for international travel is business class.All air travel bookings will be made through the authorized travel agency(as notified separately).Flights will be the most direct route and least cost given airline reputation.The travel agency will monitor compliance.,Travel Arrangement Policy,Air TravelTravel Class GuidelinesTravel within China Division First class Business Class Coach ClassDiv.President&Chairman YesDP&Chairmans Direct Report Yes*All others Yes*Upgrade where no BC available*If combined flight time is more than 4 hours,upgrade to business class is allowed.,Travel And Entertainment Policy,Taxis/Shuttle Services Taxis are acceptable,but the associates should consider using other less expensive.Limousine service should be used only when they cost no more than other available ground transportation.Officers of the Company,at their discretion,may choose limousine service.This category includes cost of car rentals,fuel for rental cars,taxis and buses for business use of personal cars.Parking and toll fees are reported separately under Parking Fees/Tolls.,Travel And Entertainment Policy,Hotel Rooms Hotels Within China Division:Suitable accommodations for business travel have been listed in the Hotel Database on Lotus Notes.The cost of single room accommodations typically used by business travelers should be reported as lodging under the expense report.Hotel taxes should be reported under Hotel/Lodging expenses.Room service or other meals that appear separately on a hotel bill should be reported as meals.,Travel And Entertainment Policy,Telephone CallsAll frequent travelers should obtain and use the telephone calling cards.Associates should not use cellular phones internationally to place local calls as such calls are charged long distance rates and global roaming.Personal long distance calls from hotel rooms should be of reasonable length and are limited to three calls per week for both domestic and international travel.Personal calls above these limits or calls of unusual length must be explained in the Notes section.,Travel And Entertainment Policy,LaundryReasonable cost of laundering,cleaning and pressing clothes while on a business trip may be reported as laundry on the expense report.MealsReasonable meal costs,including tips and gratuities,should be itemized by meal(i.e.breakfast,lunch and dinner)on the expense report.For meals involving more than one associate,the highest ranking associate is required to pay for the meal charges and claim for reimbursement.The practice of a subordinate paying for a meal and having a more senior associate,who was present at the meal,approve the expense report is not allowed.,Travel And Entertainment Policy,Per DiemFor each travel,the Staff can claim either Per Diem or actual meal expense whichever they think convenient and appropriate.The staff are not allowed to claim per diem for one meal and actual expense for another in the same travel.Currently Per Diem is set as follows:China HK TaiwanBreakfast:RMB40 HK$90NT$280Lunch:RMB70 HK$140NT$400Dinner:RMB90 HK$190NT$520,Travel And Entertainment Policy,EntertainmentOnly reasonable and acceptable entertainment expenses directly related to or associated with actively conducting Company business are reimbursable.Meals taken together with only associates/co-employees charged to Companys account require pre-approval from the Function Head and should be charged as entertainment,with the associates included clearly documented.These do not include lunch meetings or meals taken during overtime.,Travel And Entertainment Policy,Business GiftsBusiness gifts should be avoided.If in case the gift is intended to improve a business relationship or Company profitability,it is qualified as a business gift.Only reasonable(not lavish)gifts are allowed and must be presented in a way that clearly acknowledges that it is from the Company.Please refer to Code of Business Conduct for further clarifications or inquire with Division Finance Manager or Division Legal Council.,Travel And Entertainment Policy,Non-allowable Business ExpensesExpenses for personal goods and services,loss of cash or personal items while on Company business and unapproved expenses are not reimbursable.Examples of non-allowable expenses:Annual fees,finance charges and penalty fees for personal credit cards used to charge business expenses.Personal donations to charitable,arts or educational organizationsService,installation and/or repair costs for personal cellular phonesAdult entertainment establishments,Updated EER Form-Information Area,Must be Selected items:Employee NameDept.LocationCurrency,Should Be Inputted Items:TitleExchange RatePurpose Of TripCountry Visited,Updated EER Form-Company Paid Items,Note:Airfare Return,Updated EER Form-Employee Paid Items,Updated EER Form-Details,Monthly Travel Expense Statement,Annual Review for Y2001,Some problems:Airfare:Discount Ticket,How to Identify,Ticket Return Expense,Use travel agency which is specified by Ko,Thanks for attendance,Thanks!,