了解企业的盈亏平衡点与流动资金

了解企业的盈亏平衡点与流动资金UnderstandingYourBreakevenandWorkingCapital[企业名称BusinessName]目标Objectives…介绍Introductions解释我们的作用Explanationofourrole注意事项与会议秩序Housekeeping目标Objectives…掌握盈亏平衡点的概念及其计算方式Togainanunderstandingofbreakevenpointsandcalculations学会计算本企业的盈亏平衡点Tobeabletoapplybreakevencalculationstoyourbusiness掌握流动资金的概念Togainanunderstandingoftheconceptofworkingcapital学会对本企业的流动资金进行简单的计算Tobeabletoapplysimpleworkingcapitalcalculationstoyourbusiness盈亏平衡点的定义WhatIsBreakeven?盈亏平衡点是指在某一销售水平上，企业达到盈亏持平TheBreakeventhresholdisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.销售盈亏平衡点BreakevenSales…盈亏平衡是指在某一销售水平上，企业既无利润，也不亏损Breakevenisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.总成本TotalCosts总销售额TotalRevenue销售额SalesRevenue成本Costs盈亏平衡点销售额BreakevenSalesRevenue盈亏平衡点总成本BreakevenTotalCosts固定成本FixedCosts定义Definitions…在计算盈亏平衡点之前，必须了解以下财务项目的定义Inordertocalculatethebreakevenyoumustfirstunderstandsomefinancialdefinitions:-销售成本CostofSales(orCostofGoodsSold);-毛利GrossProfit;-毛利率GrossProfit%;and-总营业费用TotalOverheads.成本种类TypesofCosts…成本共分为三类Therearethreetypesofcosts-固定成本Fixedcosts;-变动成本Variablecosts;and-作业成本Activitycosts.将贵公司的支出按固定、变动及作业等三种成本进行归类ClassifyyourexpensesintoFixed,VariableandActivityexpenses.$$$销售200,000减去退货15,000185,000减去销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去最终库存7,00053,000毛利132,000损益表典型实例ExampleofaClassifiedP&LStatement$$$Sales200,000LessSalesreturns15,000185,000LessCostofSalesOpeningstock10,000PlusPurchases55,000LessPurchasesreturns6,00049,000PlusFreightinwards1,00050,00060,000LessClosingstock7,00053,000GrossProfit132,000损益表典型实例ExampleofaClassifiedP&LStatement$$$毛利132,000加上其他营业收入.折扣和租金收入9,000141,000减去经营费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例ExampleofaClassifiedP&LStatement$$$GrossProfitc/fwd132,000PlusOtheroperatingrev.DiscountsandRentreceived9,000141,000LessOperatingexpensesSellingexpensesAdvertising10,000Salessalaries30,000FreightOutwards5,00045,000损益表典型实例ExampleofaClassifiedP&LStatement$$$减去销售费用45,000行政费用薪资30,000办公费用5,000保险费6,000折旧–办公室家具3,00044,000财务费用坏帐2,000问题帐款1,000利率2,0005,00094,000纯营利47,000损益表典型实例ExampleofaClassifiedP&LStatement$$$LessSellingexpensesc/fwd45,000AdminexpensesSalaries30,000Officeexpenses5,000Insurance6,000Depn–Officefurniture3,00044,000FinanceexpensesBadDebts2,000Doubtfuldebts1,000Interest2,0005,00094,000NetOperatingProfit47,000损益表典型实例ExampleofaClassifiedP&LStatement损益表计划Profit&LossCalculations…毛利GrossProfit=销售–销售成本Sales–CostofSales=$185,000-$53,000=$132,000毛利率GrossProfit%=毛利GrossProfit销售Sales=$132,000$185,000=71.35%销售盈亏平衡点BreakevenSales=费用Expenses毛利率GP%=$94,0000.7135=$131,745X100X100损益表计算Profit&LossCalculations…作业水平盈亏平衡ActivityBreakeven=销售盈亏平衡BreakevenSales平均销售价值AverageSaleValue=$131,745$100=13,174工作jobs损益表计算Profit&LossCalculations…四种提高企业利润率的方法FourWaystoImprovetheProfitabilityofaBusiness…以下是四种可以提高企业利润率的方法Herearealistofwaysyoucanimprovetheprofitabilityforyourbusiness…-价格Price;-变动及半变动成本VariableandSemiVariable-RelatedCosts;-经营费用Overheads;and-销售额SalesVolume.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%11%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%46%43%40%38%35%如果现在的利润率是…..Ifyourpresentmarginis...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Toproducethesameprofit,youcoulddecreaseyoursalesby…如果调涨价格幅度为:Ifyouincreaseyourpriceby…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%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…..Ifyourpresentmarginis...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Toproducethesameprofit,youcoulddecreaseyoursalesby…如果调涨价格幅度为:Ifyouincreaseyourpriceby…利润提升战略ProfitImprovementStrategy…通过提高价格或销量来增加销售额Increasesalesrevenuebyincreasingpriceand/orvolume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Keepvariablecostsatleastequaltoorbelowtherateofincreaseinsalesrevenue在总经营费用的范围内，尽量提高生产力Achievegreaterproductivityfromtheresourcesfinancedbyoverheads确保对资产的严格控制Ensurethattightcontrolisexercisedoverassets流动资金的定义WhatIsWorkingCapital?流动资金就是流动资产减去流动负债Workingcapitalisthesumofcurrentassetsminuscurrentliabilities重要的定义包括Importantdefinitions:-库存Inventory;-在制品Workinprogress(WIP);-债务Debtors;and-债权Creditors.流动资金的重要性WhyIsWorkingCapitalImportant?…没有足够的流动资金，企业将无法运营YourbusinesswillFAILwithoutsufficientworkingcapital澳大利亚小型企业统计分析SmallBusinessStatisticsinAustralia-按2001年6月统计数据，小企业总数为1,162,0001,162,000smallbusinessesoperatinginAustraliaatJune2001-35%的企业经营年限为1-5年35%hadbeeninoperationfor15years-19%的企业经营年限为5-10年19%hadbeeninoperationfor510yearsSource:AustralianBureauofStatistics企业的发展需要资金的支持AsaBusinessGrowsSoWillItsNeedForCash!增加库存以适应不断增加的销售的需要Increasedinventorylevelstocopewithincreasedsalesdemand;支付新增的营运成本，如工资等Payforincreasedoperatin