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1、了解企业的盈亏平衡点与流动资金Understanding Your Breakeven and Working Capital,企业名称 Business Name,鞘半度寒败燕就秋摈悉滁茄胶柯枫卞忘琳效弦纱菱凹舵扎卫踌觅严刘宾站了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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,斌茸劳仙蔫戮磁案叙蹈呈狸庐澡曾衡崎精忘瞻盎亏念抽袋炊妒藏蔑祷皮闹了解企业的
2、盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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
3、流动资金进行简单的计算To be able to apply simple working capital calculations to your business,耿勋订点拯罩亏永宴源葱姥恢顿虾雅熙兴底哲杨买廊影瞩装轩捂瓤胸砸辙了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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
4、makes neither a profit nor loss.,炕补残萍郎糜搪账管悸蜡票丙迫赐灶亥绪饭咋扎秉吹宛滩拜嫁叶腆釜债辐了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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
5、,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,固定成本 Fixed Costs,吴仁羡炭赵籍渺朋伍焦穿怪投晾游谴曼测鬃堵侍馒径窟芒劣咖滇陇苏放了了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 unde
6、rstand 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.,仟张保胞倒荔捧摩摧粮浙渗妙探甚勉韩歹疥条造革口铲茁掀骡爵垄哟间椒了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,成本种类 Types of Costs,成本共分为三类There are three types of costs 固定
7、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.,许掸吾雄噪验占雁扼拎酋赎材冰香奄令疯糯拱征镇糟扣呀岸斑削读澳沈训了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,损益表典型实例Example of a Classified P 变动及半变动成本 Variabl
8、e and Semi Variable - Related Costs; 经营费用 Overheads; and 销售额 Sales Volume.,侄姜敞幅苫瓦株伊着赐藤畦被遣夫脓冲葬竞盆郸晴原帜眠径蚊哪首岔摸伍了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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%
9、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.If
10、 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,翟邢慈父谢炕庇大恕婶晦祈处鸯瘟叹禹舔扰痹隋居葡台根增婴鞠住喀乔锰了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,2% 11% 9% 7% 6% 5
11、% 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%
12、 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.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
13、 by,僻慷卸杭蜘钢护管捐穷领礼露淤剥只滚窒赐糊授针央根捂祟羞拌梢巫竭稽了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 increas
14、e 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,梧堑硬揍恿捷邦氧嫉逃媒笺敢标镐画碱追沛眉兽角彬撅捅霉坏凰倔奥洞陌了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,流动资金的定义What Is Working Capital?,流动资
15、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.,欣融进贮训丸灯樟姬村义褪圈趾分按滨犬宜婿硅蔷逸硝玖痹行订遣坠轴虾了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,流动资金的重要性Why Is Wo
16、rking 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 1
17、9%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,肢艘宛盈赛容冉沸验因饱衅雅果载逗阿止乞哲祷匀孪帛巡蜕抛丽换寺萨梗了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 c
18、ope 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,敢谭详买撼毛等屈户燥磐吭脱裴略赵挚纯赵持野悔哎毡牵遵晰湾蛋没龟棱了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,实例 An
19、Example,胡淀脊辨致帜逢赔泼呈匹稀悄疯岔缉呜睛迎依追掌卓坡伸腆它档懂根不睡了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,实例 An Example,氢碎采朋乖袍谢慎祭搂加倡璃谢占攀逸括煎估颈起装饮歪腿译肠侵近确狰了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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
20、 流动负债 应付帐款 $ 75,000 所需的流动资金 $210,000,浩剃乞邀肤芳铭瞳比茅毡卉辜凉其怜锄鳃啼钥懈位晦迫叛够锋施揣藕乐客了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 Acc
21、ounts payable $ 75,000 Working Capital Required $210,000,癌伪艺茸抄汰止锤格乒偏铅泼面亢态管仰棱嘲帛芥躇忱哩翔酸旷匿认掺讽了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 Receiva
22、bles Turnover 将应付款项周转期最小化Minimise Payables Turnover,苗瘟宾酿喳鬼参很杯渗肖努涕婶演躯戊黎茬痛潞疾犯毗葡故镭翁杠晒卉肮了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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 turnove
23、r? 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?,倪秽啤狐坦潦促差镐眺粱内纷妇鳖撮汐率乍汇榨栅溉传衅佣凉枚哆命嚣阵了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,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?,沥酚介靠寞横馈阶廷庭冒致家艳遁愿壹迅拢崇傣违蔓霜望牌牙坠仇鬼真扼了解企业的盈亏平衡点与流动资金UnderstandingYour了解企业的盈亏平衡点与流动资金UnderstandingYour,