了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金(ppt)
了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金 Understanding Your Breakeven and Working Capital
目標(biāo) Objectives…
介紹 Introductions
解釋我們的作用 Explanation of our role
注意事項(xiàng)與會(huì)議秩序 Housekeeping


目標(biāo) Objectives…
掌握盈虧平衡點(diǎn)的概念及其計(jì)算方式 To gain an understanding of breakeven points and calculations
學(xué)會(huì)計(jì)算本企業(yè)的盈虧平衡點(diǎn) To be able to apply breakeven calculations to your business
掌握流動(dòng)資金的概念 To gain an understanding of the concept of working capital
學(xué)會(huì)對(duì)本企業(yè)的流動(dòng)資金進(jìn)行簡(jiǎn)單的計(jì)算 To be able to apply simple working capital calculations to your business

盈虧平衡點(diǎn)的定義What Is Breakeven?
盈虧平衡點(diǎn)是指在某一銷(xiāo)售水平上，企業(yè)達(dá)到盈虧持平 The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss.

銷(xiāo)售盈虧平衡點(diǎn)Breakeven Sales…
定義 Definitions…
在計(jì)算盈虧平衡點(diǎn)之前，必須了解以下財(cái)務(wù)項(xiàng)目的定義 In order to calculate the breakeven you must first understand some financial definitions:
銷(xiāo)售成本 Cost of Sales (or Cost of Goods Sold);
毛利 Gross Profit;
毛利率 Gross Profit %; and
總營(yíng)業(yè)費(fèi)用 Total Overheads.


成本種類(lèi) Types of Costs…
成本共分為三類(lèi) There are three types of costs
固定成本 Fixed costs;
變動(dòng)成本 Variable costs; and
作業(yè)成本 Activity costs.
將貴公司的支出按固定、變動(dòng)及作業(yè)等三種成本進(jìn)行歸類(lèi) Classify your expenses into Fixed, Variable and Activity expenses.
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表典型實(shí)例 Example of a Classified P&L Statement
損益表計(jì)劃 Profit & Loss Calculations…
損益表計(jì)算 Profit & Loss Calculations…
損益表計(jì)算 Profit & Loss Calculations…
四種提高企業(yè)利潤(rùn)率的方法 Four Ways to Improve the Profitability of a Business…
以下是四種可以提高企業(yè)利潤(rùn)率的方法Here are a list of ways you can improve the profitability for your business…
價(jià)格 Price;
變動(dòng)及半變動(dòng)成本 Variable and Semi Variable - Related Costs;
經(jīng)營(yíng)費(fèi)用 Overheads; and
銷(xiāo)售額 Sales Volume.




利潤(rùn)提升戰(zhàn)略 Profit Improvement Strategy…
通過(guò)提高價(jià)格或銷(xiāo)量來(lái)增加銷(xiāo)售額 Increase sales revenue by increasing price and/or volume
將變動(dòng)成本的增長(zhǎng)控制在銷(xiāo)售額增長(zhǎng)的百分比以?xún)?nèi)，不得超過(guò) Keep variable costs at least equal to or below the rate of increase in sales revenue
在總經(jīng)營(yíng)費(fèi)用的范圍內(nèi)，盡量提高生產(chǎn)力 Achieve greater productivity from the resources financed by overheads
確保對(duì)資產(chǎn)的嚴(yán)格控制 Ensure that tight control is exercised over assets
流動(dòng)資金的定義 What Is Working Capital?
流動(dòng)資金就是流動(dòng)資產(chǎn)減去流動(dòng)負(fù)債Working capital is the sum of current assets minus current liabilities
重要的定義包括 Important definitions:
庫(kù)存 Inventory;
在制品 Work in progress (WIP);
債務(wù) Debtors; and
債權(quán) Creditors.

流動(dòng)資金的重要性 Why Is Working Capital Important?…
沒(méi)有足夠的流動(dòng)資金，企業(yè)將無(wú)法運(yùn)營(yíng) Your business will FAIL without sufficient working capital
澳大利亞小型企業(yè)統(tǒng)計(jì)分析 Small Business Statistics in Australia
按2001年6月統(tǒng)計(jì)數(shù)據(jù)，小企業(yè)總數(shù)為1,162,000 1,162,000 small businesses operating in Australia at June 2001
35%的企業(yè)經(jīng)營(yíng)年限為1-5年 35% had been in operation for 1 > 5 years
19%的企業(yè)經(jīng)營(yíng)年限為5-10年 19% had been in operation for 5 > 10 years
Source: Australian Bureau of Statistics
企業(yè)的發(fā)展需要資金的支持 As a Business Grows So Will Its Need For Cash!
增加庫(kù)存以適應(yīng)不斷增加的銷(xiāo)售的需要 Increased inventory levels to cope with increased sales demand;
支付新增的營(yíng)運(yùn)成本，如工資等 Pay for increased operating costs such as wages etc; and
支持不斷增加的應(yīng)付款項(xiàng)，及其它流動(dòng)資金需求 Support higher levels of debtors and other working capital requirements
實(shí)例 An Example…
實(shí)例 An Example…
流動(dòng)資金計(jì)算 Calculating Working Capital…
流動(dòng)資金
流動(dòng)資產(chǎn)
應(yīng)收帳款 $125,000
庫(kù)存 $160,000
總流動(dòng)資產(chǎn) $285,000
流動(dòng)負(fù)債
應(yīng)付帳款 $ 75,000
所需的流動(dòng)資金 $210,000

流動(dòng)資金計(jì)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

流動(dòng)資金管理原理 The Principles of Working Capital Management…
現(xiàn)金循環(huán) The Cash Cycle…
流動(dòng)資金中，用在應(yīng)收款項(xiàng)與庫(kù)存上的金額占總流動(dòng)資金的百分比是多少？ How much of your working capital is tied up in Debtors and Stock as a percentage of annual turnover?
在與供貨商達(dá)成付款協(xié)議時(shí)，是否可以盡量地延長(zhǎng)付款期？ Could you achieve longer trading terms with your suppliers?

結(jié)論 Conclusion…
你最希望從這次的演示說(shuō)明中學(xué)到什么？What have been your key learning points from this presentation?
這次的演示說(shuō)明是否達(dá)到的你的期望？Has the presentation met your expectations?
你是怎樣受益于這次所學(xué)到的東西？How will you benefit from what you have learnt?


了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金(ppt)