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1、了解企业的盈亏平衡点与流动资金方法Understanding Your Breakeven and Working Capital,企业名称 Business Name,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
2、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 bu
3、siness makes neither a profit nor loss.,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,固定成
4、本Fixed Costs,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
5、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
6、 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,X,100,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H
7、ere 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.,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
8、%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 dec
9、rease your sales by 如果调涨价格幅度为:If you increase your price by,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
10、%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.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,利润提升战略Profit Improvement Strategy,通过提
11、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 contro
12、l 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
13、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 years19%的企业经营年限为5-10年19%had been in operation for 5
14、10 yearsSource: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 o
15、f 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 AssetsAccounts receivable$125,000Inventory$160,000Total
16、Current Assets$285,000Current LiabilitiesAccounts payable$75,000Working Capital Required$210,000,流动资金管理原理The Principles of Working Capital Management,提高毛利率Increase Gross Profit%将库存周转期最大化Maximise Inventory Turnover将应收款项周转期最大化Maximise Receivables Turnover将应付款项周转期最小化Minimise Payables Turnover,现金循环 The
17、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?,
