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


目標 Objectives…
掌握盈虧平衡點的概念及其計算方式 To gain an understanding of breakeven points and calculations
學會計算本企業(yè)的盈虧平衡點 To be able to apply breakeven calculations to your business
掌握流動資金的概念 To gain an understanding of the concept of working capital
學會對本企業(yè)的流動資金進行簡單的計算 To be able to apply simple working capital calculations to your business

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

銷售盈虧平衡點Breakeven Sales…
定義 Definitions…
在計算盈虧平衡點之前，必須了解以下財務項目的定義 In order to calculate the breakeven you must first understand some financial definitions:
銷售成本 Cost of Sales (or Cost of Goods Sold);
毛利 Gross Profit;
毛利率 Gross Profit %; and
總營業(yè)費用 Total Overheads.


成本種類 Types of Costs…
成本共分為三類 There are three types of costs
固定成本 Fixed costs;
變動成本 Variable costs; and
作業(yè)成本 Activity costs.
將貴公司的支出按固定、變動及作業(yè)等三種成本進行歸類 Classify your expenses into Fixed, Variable and Activity expenses.
損益表典型實例 Example of a Classified P&L Statement
損益表典型實例 Example of a Classified P&L Statement
損益表典型實例 Example of a Classified P&L Statement
損益表典型實例 Example of a Classified P&L Statement
損益表典型實例 Example of a Classified P&L Statement
損益表典型實例 Example of a Classified P&L Statement
損益表計劃 Profit & Loss Calculations…
損益表計算 Profit & Loss Calculations…
損益表計算 Profit & Loss Calculations…
四種提高企業(yè)利潤率的方法 Four Ways to Improve the Profitability of a Business…
以下是四種可以提高企業(yè)利潤率的方法Here are a list of ways you can improve the profitability for your business…
價格 Price;
變動及半變動成本 Variable and Semi Variable - Related Costs;
經營費用 Overheads; and
銷售額 Sales Volume.




利潤提升戰(zhàn)略 Profit Improvement Strategy…
通過提高價格或銷量來增加銷售額 Increase sales revenue by increasing price and/or volume
將變動成本的增長控制在銷售額增長的百分比以內，不得超過 Keep variable costs at least equal to or below the rate of increase in sales revenue
在總經營費用的范圍內，盡量提高生產力 Achieve greater productivity from the resources financed by overheads
確保對資產的嚴格控制 Ensure that tight control is exercised over assets
流動資金的定義 What Is Working Capital?
流動資金就是流動資產減去流動負債Working capital is the sum of current assets minus current liabilities
重要的定義包括 Important definitions:
庫存 Inventory;
在制品 Work in progress (WIP);
債務 Debtors; and
債權 Creditors.

流動資金的重要性 Why Is Working Capital Important?…
沒有足夠的流動資金，企業(yè)將無法運營 Your business will FAIL without sufficient working capital
澳大利亞小型企業(yè)統(tǒng)計分析 Small Business Statistics in Australia
按2001年6月統(tǒng)計數(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)經營年限為1-5年 35% had been in operation for 1 > 5 years
19%的企業(yè)經營年限為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!
增加庫存以適應不斷增加的銷售的需要 Increased inventory levels to cope with increased sales demand;
支付新增的營運成本，如工資等 Pay for increased operating costs such as wages etc; and
支持不斷增加的應付款項，及其它流動資金需求 Support higher levels of debtors and other working capital requirements
實例 An Example…
實例 An Example…
流動資金計算 Calculating Working Capital…
流動資金
流動資產
應收帳款 $125,000
庫存 $160,000
總流動資產 $285,000
流動負債
應付帳款 $ 75,000
所需的流動資金 $210,000

流動資金計算 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

流動資金管理原理 The Principles of Working Capital Management…
現(xiàn)金循環(huán) The Cash Cycle…
流動資金中，用在應收款項與庫存上的金額占總流動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?
在與供貨商達成付款協(xié)議時，是否可以盡量地延長付款期？ Could you achieve longer trading terms with your suppliers?

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


了解企業(yè)的盈虧平衡點與流動資金(ppt)