了解企业的盈亏平衡点与流动资金2

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BreakevenTotalCostsLossProfit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 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 SmallBusinessStatisticsinAustralia按2001年6月统计数据，小企业总数为1,162,0001,162,000smallbusinessesoperatinginAustraliaatJune200135%的企业经营年限为1-5年35%hadbeeninoperationfor1>5years19%的企业经营年限为5-10年19%hadbeeninoperationfor5>10yearsSource: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Payforincreasedoperatingcostssuchaswagesetc;and支持不断增加的应付款项，及其它流动资金需求Supporthigherlevelsofdebtorsandotherworkingcapitalrequirements实例AnExample…第一年第二年收入1,000,0002,000,000销售成本700,0001,400,000经营费用175,000350,000缴税(40%)50,000100,000税后纯利润75,000150,000应收帐款125,000250,000库存160,000320,000应付帐款(75,000)(150,000)所需的净流动资金210,000420,000资金来源:第一年的流动资金210,000第二年的利润150,000360,000所有利润再投资后的资金缺口135,00060,000实例AnExample…Year1Year2Revenue1,000,0002,000,000Costofsales700,0001,400,000Operatingexpenses175,000350,000Tax(40%)50,000100,000NetProfitaftertax75,000150,000AccountsReceivable125,000250,000Inventory160,000320,000Accountspayable(75,000)(150,000)Networkingcapitalrequired210,000420,000Fundedby:WorkingCapitalfromyear1210,000ProfitinYear2150,000360,000Cashshortfallafterallprofitshavebeenre-invested135,00060,000流动资金计算CalculatingWorkingCapital…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CalculatingWorkingCapital…WorkingCapitalCurrentAssetsAccountsreceivable$125,000Inventory$160,000TotalCurrentAssets$285,000CurrentLiabilitiesAccountspayable$75,000WorkingCapitalRequired$210,000流动资金管理原理ThePrinciplesofWorkingCapitalManagement…提高毛利率IncreaseGrossProfit%将库存周转期最大化MaximiseInventoryTurnover将应收款项周转期最大化MaximiseReceivablesTurnover将应付款项周转期最小化MinimisePayablesTurnover现金循环TheCashCycle…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？HowmuchofyourworkingcapitalistiedupinDebtorsandStockasapercentageofannualturnover?在与供货商达成付款协议时，是否可以尽量地延长付款期？Couldyouachievelongertradingtermswithyoursuppliers?结论Conclusion…你最希望从这次的演示说明中学到什么？Whathavebeenyourkeylearningpointsfromthispresentation?这次的演示说明是否达到的你的期望？Hasthepresentationmetyourexpectations?你是怎样受益于这次所学到的东西？Howwillyoubenefitfromwhatyouhavelearnt?令顾客愉快，他们才会做好，次次都做对。20.11.220.11.2Monday,November02,2020百年大计、质量第一。09:55:1809:55:1809:5511/2/20209:55:18AM追根究底，消除不良因素。20.11.209:55:1809:55Nov-202-Nov-20开源节流效益增，首件检验不马虎，制程稳定无错误。09:55:1809:55:1809:55Monday,November02,2020生产区域内十四个不准。20.11.220.11.209:55:1809:55:18November2,2020生产秩序乱，事故到处有。2020-11-02上午9时55分20.11.220.11.2安全生产工作，重在求真务实。2020年11月2日星期一上午9时55分18秒09:55:1820.11.2见火不救火烧身，有章不循祸缠身。2020年11月上午9时55分20.11.209:55November2,2020产品的次能鉴别，问题产生能解决。2020年11月2日星期一9时55分18秒09:55:182November2020争取一个客户不容易，失去一个客户很简单。上午9时55分18秒上午9时55分09:55:1820.11.2质量为先，信誉为重，管理为本，服务为诚。20.11.220.11.209:5509:55:1809:55:18Nov-20秤砣不大压千斤，安全帽小救人命。2020年11月2日星期一9时55分18秒Monday,November02,2020以精立业，以质取胜。20.11.22020年11月2日星期一9时55分18秒20.11.2谢谢大家！