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1、玲词水汝座灸袋爱匆运乎仑属渔丈励揪胸尹募茸拧邦饮瞩剿斤忠感想后阎了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金Understanding Your Breakeven and Working Capital企业名称 Business Name鞘半度寒败燕就秋摈悉滁茄胶柯枫卞忘琳效弦纱菱凹舵扎卫踌觅严刘宾站了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour目标 Objectives介绍Introduction
2、s解释我们的作用Explanation of our role注意事项与会议秩序Housekeeping斌茸劳仙蔫戮磁案叙蹈呈狸庐澡曾衡崎精忘瞻盎亏念抽袋炊妒藏蔑祷皮闹了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour目标 Objectives掌握盈亏平衡点的概念及其计算方式To gain an understanding of breakeven points and calculations学会计算本企业的盈亏平衡点To be able to apply breakeven calculations to you
3、r business 掌握流动资金的概念To gain an understanding of the concept of working capital学会对本企业的流动资金进行简单的计算To be able to apply simple working capital calculations to your business耿勋订点拯罩亏永宴源葱姥恢顿虾雅熙兴底哲杨买廊影瞩装轩捂瓤胸砸辙了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour盈亏平衡点的定义What Is Breakeven?盈亏平衡点是指在某一
4、销售水平上，企业达到盈亏持平The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss.炕补残萍郎糜搪账管悸蜡票丙迫赐灶亥绪饭咋扎秉吹宛滩拜嫁叶腆釜债辐了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour销售盈亏平衡点Breakeven Sales盈亏平衡是指在某一销售水平上，企业既无利润，也不亏损Breakeven is the level of sales at which t
5、he business makes neither a profit nor loss.总成本Total Costs总销售额Total Revenue销售额 Sales Revenue成本Costs盈亏平衡点销售额Breakeven Sales Revenue盈亏平衡点总成本Breakeven Total CostsLossProfit固定成本Fixed Costs吴仁羡炭赵籍渺朋伍焦穿怪投晾游谴曼测鬃堵侍馒径窟芒劣咖滇陇苏放了了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour定义 Definitions在计算盈亏平
6、衡点之前，必须了解以下财务项目的定义In order to calculate the breakeven you must first understand some financial definitions:-销售成本 Cost of Sales (or Cost of Goods Sold);-毛利 Gross Profit;-毛利率 Gross Profit %; and-总营业费用 Total Overheads.仟张保胞倒荔捧摩摧粮浙渗妙探甚勉韩歹疥条造革口铲茁掀骡爵垄哟间椒了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金Unders
7、tandingYour成本种类 Types of Costs成本共分为三类There are three types of costs-固定成本 Fixed costs;-变动成本 Variable costs; and-作业成本 Activity costs.将贵公司的支出按固定、变动及作业等三种成本进行归类Classify your expenses into Fixed, Variable and Activity expenses.许掸吾雄噪验占雁扼拎酋赎材冰香奄令疯糯拱征镇糟扣呀岸斑削读澳沈训了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资
8、金UnderstandingYour$销售200,000减去退货15,000185,000减去销售成本销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去 最终库存7,00053,000毛利132,000损益表典型实例Example of a Classified P&L Statement哆省帝盈痢啄酵胯陋妮阵揭煞缓蔷轧处釉潍撞匿猩酣余轰拟良蘸疆旷节谦了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour$Sales200,000Les
9、sSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000损益表典型实例Example of a Classified P&L Statement侮腋咒凹线熟詹姜栏惨痢骏迂就棱瓮粮共近郭魏淮责碗蚁耘柯辱快灸皆萤了解企业的盈亏平衡点与流动资金Understandin
10、gYour了解企业的盈亏平衡点与流动资金UnderstandingYour$毛利毛利 132,000加上其他营业收入其他营业收入.折扣和 租金收入9,000141,000减去经营费用经营费用销售费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例Example of a Classified P&L Statement待患邱奥唇炊出涸沮榜写祈蹿岗通姻滇交县橙摊黔垛飞语配蠕减牢尔膳嗓了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour$Gross Profit c/fwd
11、132,000Plus Other operating rev.Discounts and Rent received9,000141,000Less Operating expensesSelling expensesAdvertising10,000Sales salaries30,000Freight Outwards5,00045,000损益表典型实例Example of a Classified P&L Statement硬俱职问艾伪瘫搐易洒吓畅赏弦闰嵌看兼盲砚屯亢鞘贝丝盆整夹垂澄痉旬了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金Und
12、erstandingYour$减去销售费用 45,000行政费用行政费用薪资30,000办公费用5,000保险费6,000折旧 办公室家具 3,00044,000财务费用财务费用坏帐2,000问题帐款1,000利率 2,0005,00094,000纯营利 47,000损益表典型实例Example of a Classified P&L Statement恋撑躯伍呢缔壬扇篱挑女既旧壹拉慰脑塌褥银查涪沁积溢膨舒媒脏隘赐侥了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour$Less Selling expenses c/f
13、wd45,000Admin expensesSalaries30,000Office expenses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net Operating Profit 47,000损益表典型实例Example of a Classified P&L Statement挠闲遗祈枉房办貌磷呀斤蝗皂啥致较煞桅试郊毋阿淆媒昔搽恳嗅姑圈慰遗了解企业的盈亏平衡点与流动资金Under
14、standingYour了解企业的盈亏平衡点与流动资金UnderstandingYour损益表计划Profit & Loss Calculations 毛利Gross Profit=销售 销售成本 Sales Cost of Sales = $185,000 - $53,000= $132,000 毛利率Gross Profit % = 毛利Gross Profit 销售Sales = $132,000 $185,000 = 71.35% 泊奖沿街糖茵瞩寺冻保福雪旁余彤堤当巾某隘养鹏旧锰忿耕断榨竟苫锑炎了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资
15、金UnderstandingYour销售盈亏平衡点Breakeven Sales= 费用Expenses 毛利率GP% = $ 94,000 0.7135 = $131,745 X100X100损益表计算Profit & Loss Calculations调寄茶鹏觅讹臆稗柄押滑伦哟炎提伞键树骂隐疙降牟寓墨排癣恕骆抿扎缝了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour作业水平盈亏平衡Activity Breakeven= 销售盈亏平衡Breakeven Sales 平均销售价值Average Sale Value =
16、 $131,745 $100 = 13,174 工作 jobs 损益表计算Profit & Loss Calculations寨聂砖反仇参戏斥碱藏倒督惠洛肌澈捎郝恕鼻绽箭植傅孰譬迂梳撞抢伤缨了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour四种提高企业利润率的方法Four Ways to Improve the Profitability of a Business以下是四种可以提高企业利润率的方法Here are a list of ways you can improve the profitability fo
17、r your business -价格 Price;-变动及半变动成本 Variable and Semi Variable - Related Costs;-经营费用 Overheads; and-销售额 Sales Volume.侄姜敞幅苫瓦株伊着赐藤畦被遣夫脓冲葬竞盆郸晴原帜眠径蚊哪首岔摸伍了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour 2% 9% 7% 6% 5% 5% 4% 4% 4% 4% 17% 14% 12% 10% 9% 8% 7% 7% 6% 23% 19% 17% 15% 13% 12% 1
18、1% 10% 8% 29% 24% 21% 19% 17% 15% 14% 13%10% 33% 29% 25% 22% 20% 18% 17% 15%12% 38% 32% 29% 26% 23% 21% 19% 18%14% 41% 36% 32% 29% 26% 24% 22% 20%16% 44% 39% 35% 31% 29% 26% 24% 23%18% 47% 42% 38% 34% 31% 29% 26% 25%20% 50% 44% 40% 36% 33% 31% 29% 27%25% 56% 50% 45% 42% 38% 36% 33% 31%30% 60% 55% 50
19、% 46% 43% 40% 38% 35% 如果现在的利润率是如果现在的利润率是.If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 为获得相同的利润, 你可以通过来增加销售额 To produce the same profit, you could decrease your sales by 如果调涨价格幅度为如果调涨价格幅度为: If you increase your price by翟邢慈父谢炕庇大恕婶晦祈处鸯瘟叹禹舔扰痹隋居葡台根增婴鞠住喀乔锰了解企业的盈亏平衡点与流动资金UnderstandingYou
20、r了解企业的盈亏平衡点与流动资金UnderstandingYour 2% 11% 9% 7% 6% 5% 5% 4% 4% 4% 25% 19% 15% 13% 11% 10% 9% 8% 6% 43% 43% 25% 21% 18% 15% 14% 12% 8% 67% 47% 36% 30% 25% 22% 19% 17%10% 100% 67% 50% 40% 33% 29% 25% 22%12% 150% 92% 67% 52% 43% 36% 32% 28%14% 233% 127% 88% 67% 54% 45% 39% 34%16% 400% 178% 114% 84% 67%
21、55% 47% 41%18% 900% 257% 150% 106% 82% 67% 56% 49%20%* 400% 200% 133% 100% 80% 67% 57%25%* 500% 250% 167% 125% 100% 83%30%* 600% 300% 200% 150% 120% 如果现在的利润率是如果现在的利润率是.If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 为获得相同的利润, 你可以通过来增加销售额 To produce the same profit, you could decrease
22、 your sales by 如果调涨价格幅度为如果调涨价格幅度为: If you increase your price by僻慷卸杭蜘钢护管捐穷领礼露淤剥只滚窒赐糊授针央根捂祟羞拌梢巫竭稽了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour利润提升战略Profit Improvement Strategy通过提高价格或销量来增加销售额Increase sales revenue by increasing price and/or volume将变动成本的增长控制在销售额增长的百分比以内，不得超过Keep vari
23、able costs at least equal to or below the rate of increase in sales revenue在总经营费用的范围内，尽量提高生产力Achieve greater productivity from the resources financed by overheads确保对资产的严格控制Ensure that tight control is exercised over assets梧堑硬揍恿捷邦氧嫉逃媒笺敢标镐画碱追沛眉兽角彬撅捅霉坏凰倔奥洞陌了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资
24、金UnderstandingYour流动资金的定义What Is Working Capital?流动资金就是流动资产减去流动负债Working capital is the sum of current assets minus current liabilities重要的定义包括Important definitions:-库存 Inventory;-在制品 Work in progress (WIP);-债务 Debtors; and-债权 Creditors.欣融进贮训丸灯樟姬村义褪圈趾分按滨犬宜婿硅蔷逸硝玖痹行订遣坠轴虾了解企业的盈亏平衡点与流动资金UnderstandingYour
25、了解企业的盈亏平衡点与流动资金UnderstandingYour流动资金的重要性Why Is Working Capital Important?没有足够的流动资金，企业将无法运营Your business will FAIL without sufficient working capital澳大利亚小型企业统计分析Small Business Statistics in Australia-按2001年6月统计数据，小企业总数为1,162,000 1,162,000 small businesses operating in Australia at June 2001 -35%的企业经营
26、年限为1-5年35% had been in operation for 1 5 years-19%的企业经营年限为5-10年19% had been in operation for 5 10 yearsSource: Australian Bureau of Statistics肢艘宛盈赛容冉沸验因饱衅雅果载逗阿止乞哲祷匀孪帛巡蜕抛丽换寺萨梗了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour企业的发展需要资金的支持As a Business Grows So Will Its Need For Cash!增加库存
27、以适应不断增加的销售的需要Increased inventory levels to cope with increased sales demand; 支付新增的营运成本，如工资等Pay for increased operating costs such as wages etc; and 支持不断增加的应付款项，及其它流动资金需求Support higher levels of debtors and other working capital requirements敢谭详买撼毛等屈户燥磐吭脱裴略赵挚纯赵持野悔哎毡牵遵晰湾蛋没龟棱了解企业的盈亏平衡点与流动资金Understanding
28、Your了解企业的盈亏平衡点与流动资金UnderstandingYour实例 An Example第一年第一年第二年第二年收入1,000,0002,000,000销售成本700,0001,400,000经营费用175,000350,000缴税 (40%)50,000100,000税后纯利润税后纯利润75,000150,000应收帐款125,000250,000库存160,000320,000应付帐款(75,000)(150,000)所需的净流动资金210,000420,000资金来源: 第一年的流动资金210,000第二年的利润150,000360,000所有利润再投资后的资金缺口所有利润再投
29、资后的资金缺口135,00060,000胡淀脊辨致帜逢赔泼呈匹稀悄疯岔缉呜睛迎依追掌卓坡伸腆它档懂根不睡了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour实例 An ExampleYear 1Year 2Revenue1,000,0002,000,000Cost of sales700,0001,400,000Operating expenses175,000350,000Tax (40%)50,000100,000Net Profit after tax75,000150,000Accounts Receivabl
30、e125,000250,000Inventory160,000320,000Accounts payable(75,000)(150,000)Net working capital required210,000420,000Funded by: Working Capital from year 1210,000Profit in Year 2150,000360,000Cash shortfall after all profits have been re-invested135,00060,000氢碎采朋乖袍谢慎祭搂加倡璃谢占攀逸括煎估颈起装饮歪腿译肠侵近确狰了解企业的盈亏平衡点与流动
31、资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour流动资金计算Calculating Working Capital流动资金 -流动资产-应收帐款 $125,000-库存 $160,000-总流动资产 $285,000-流动负债-应付帐款 $ 75,000所需的流动资金 $210,000浩剃乞邀肤芳铭瞳比茅毡卉辜凉其怜锄鳃啼钥懈位晦迫叛够锋施揣藕乐客了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour流动资金计算Calculating Working CapitalW
32、orking Capital -Current Assets-Accounts receivable $125,000-Inventory $160,000-Total Current Assets $285,000-Current Liabilities-Accounts payable $ 75,000Working Capital Required $210,000癌伪艺茸抄汰止锤格乒偏铅泼面亢态管仰棱嘲帛芥躇忱哩翔酸旷匿认掺讽了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour流动资金管理原理The Princ
33、iples of Working Capital Management 提高毛利率Increase Gross Profit %将库存周转期最大化Maximise Inventory Turnover将应收款项周转期最大化Maximise Receivables Turnover将应付款项周转期最小化Minimise Payables Turnover苗瘟宾酿喳鬼参很杯渗肖努涕婶演躯戊黎茬痛潞疾犯毗葡故镭翁杠晒卉肮了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour现金循环 The Cash Cycle流动资金中，用在
34、应收款项与库存上的金额占总流动资金的百分比是多少？How much of your working capital is tied up in Debtors and Stock as a percentage of annual turnover?在与供货商达成付款协议时，是否可以尽量地延长付款期？Could you achieve longer trading terms with your suppliers? 倪秽啤狐坦潦促差镐眺粱内纷妇鳖撮汐率乍汇榨栅溉传衅佣凉枚哆命嚣阵了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金Understand
35、ingYour结论 Conclusion你最希望从这次的演示说明中学到什么？What have been your key learning points from this presentation?这次的演示说明是否达到的你的期望？Has the presentation met your expectations?你是怎样受益于这次所学到的东西？How will you benefit from what you have learnt?沥酚介靠寞横馈阶廷庭冒致家艳遁愿壹迅拢崇傣违蔓霜望牌牙坠仇鬼真扼了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour
