了解企业的盈亏平衡点与流动资金课件

,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,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,了解企业的盈亏平衡点与流动资金Understanding,1,目标,Objectives,介绍,Introductions,解释我们的作用,Explanation of our role,注意事项与会议秩序,Housekeeping,目标 Objectives介绍Introduction,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 your 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,目标 Objectives掌握盈亏平衡点的概念及其计算方,盈亏平衡点的定义,What Is Breakeven?,盈亏平衡点是指在某一销售水平上，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.,盈亏平衡点的定义What Is Breakeven?盈亏平衡,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 the 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 Costs,Loss,Profit,固定成本,Fixed Costs,销售盈亏平衡点Breakeven Sales盈亏平衡是指在,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,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,.,定义 Definitions在计算盈亏平衡点之前，必须,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.,成本种类 Types of Costs成本共分为三类T,$,$,$,销售,200,000,减去,退货,15,000,185,000,减去,销售成本,期初库存,10,000,加上,采购,55,000,减去,采购退货,6,000,49,000,加上,货物运进费用,1,000,50,000,60,000,减去,最终库存,7,000,53,000,毛利,132,000,损益表典型实例,Example of a Classified P&L Statement,$销售200,000减去退货15,000185,000减,$,$,$,Sales,200,000,Less,Sales returns,15,000,185,000,Less,Cost of Sales,Opening stock,10,000,Plus,Purchases,55,000,Less,Purchases returns,6,000,49,000,Plus,Freight inwards,1,000,50,000,60,000,Less,Closing stock,7,000,53,000,Gross Profit,132,000,损益表典型实例,Example of a Classified P&L Statement,$Sales200,000LessSales retur,$,$,$,毛利,132,000,加上,其他营业收入.,折扣和 租金收入,9,000,141,000,减去,经营费用,销售费用,广告费,10,000,销售人员薪资,30,000,货物运出费用,5,000,45,000,损益表典型实例,Example of a Classified P&L Statement,$毛利 132,000加上其他营业收入.折扣和 租金收入,$,$,$,Gross Profit c/fwd,132,000,Plus,Other operating rev.,Discounts and Rent received,9,000,141,000,Less,Operating expenses,Selling expenses,Advertising,10,000,Sales salaries,30,000,Freight Outwards,5,000,45,000,损益表典型实例,Example of a Classified P&L Statement,$Gross Profit c/fwd132,000Pl,$,$,$,减去,销售费用,45,000,行政费用,薪资,30,000,办公费用,5,000,保险费,6,000,折旧,办公室家具,3,000,44,000,财务费用,坏帐,2,000,问题帐款,1,000,利率,2,000,5,000,94,000,纯营利,47,000,损益表典型实例,Example of a Classified P&L Statement,$减去销售费用 45,000行政费用薪资30,000办公,$,$,$,Less,Selling expenses c/fwd,45,000,Admin expenses,Salaries,30,000,Office expenses,5,000,Insurance,6,000,Depn Office furniture,3,000,44,000,Finance expenses,Bad Debts,2,000,Doubtful debts,1,000,Interest,2,000,5,000,94,000,Net Operating Profit,47,000,损益表典型实例,Example of a Classified P&L Statement,$LessSelling expenses c/fwd4,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%,损益表计划Profit&Loss Calculatio,销售盈亏平衡点,Breakeven Sales,=,费用,Expenses,毛利率,GP%=,$94,000,0.7135,=$131,745,X,100,X,100,损益表计算,Profit&Loss Calculations,销售盈亏平衡点Breakeven Sales=费用Expe,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,=,$131,745,$100,=13,174,工作,jobs,损益表计算,Profit&Loss Calculations,作业水平盈亏平衡Activity Breakeven=,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 for 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.,四种提高企业利润率的方法Four Ways to Impr,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.,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:,If you increase your price by,2%9%7%6%,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.,If your present margin is.,