了解企业的盈亏平衡点与流动资金(ppt)
了解企业的盈亏平衡点与流动资金 Understanding Your Breakeven and Working Capital
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…
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

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.

销售盈亏平衡点Breakeven Sales…
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.


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.
损益表典型实例 Example of a Classified P&L Statement
损益表典型实例 Example of a Classified P&L Statement
损益表典型实例 Example of a Classified P&L Statement
损益表典型实例 Example of a Classified P&L Statement
损益表典型实例 Example of a Classified P&L Statement
损益表典型实例 Example of a Classified P&L Statement
损益表计划 Profit & Loss Calculations…
损益表计算 Profit & Loss Calculations…
损益表计算 Profit & Loss Calculations…
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.




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 variable 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
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.

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 years
Source: Australian Bureau of Statistics
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
实例 An Example…
实例 An Example…
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

流动资金计算 Calculating Working Capital…
Working Capital
Current Assets
Accounts receivable $125,000
Inventory $160,000
Total Current Assets $285,000
Current Liabilities
Accounts payable $ 75,000
Working Capital Required $210,000

流动资金管理原理 The Principles of Working Capital Management…
现金循环 The Cash Cycle…
流动资金中，用在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?

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?


了解企业的盈亏平衡点与流动资金(ppt)