了解企業(yè)的盈虧平衡點與流動資金UnderstandingYou.ppt

了解企業(yè)的盈虧平衡點與流動資金 Understanding Your Breakeven and Working Capital,企業(yè)名稱 Business Name,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,盈虧平衡是指在某一銷售水平上，企業(yè)既無利潤，也不虧損 Breakeven is the level of sales at which the business makes neither a profit nor loss.,總成本 Total Costs,總銷售額 Total Revenue,銷售額 Sales Revenue,成本 Costs,盈虧平衡點銷售額 Breakeven Sales Revenue,盈虧平衡點總成本 Breakeven Total Costs,固定成本 Fixed Costs,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,X,100,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.,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%,如果現(xiàn)在的利潤率是If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 為獲得相同的利潤, 你可以通過來增加銷售額 To produce the same profit, you could decrease your sales by 如果調漲價格幅度為: 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% 20% * 400% 200% 133% 100% 80% 67% 57% 25% * * 500% 250% 167% 125% 100% 83% 30% * * * 600% 300% 200% 150% 120%,如果現(xiàn)在的利潤率是If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 為獲得相同的利潤, 你可以通過來增加銷售額 To produce the same profit, you could decrease your sales by 如果調漲價格幅度為: If you increase your price by,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,提高毛利率 Increase Gross Profit % 將庫存周轉期最大化 Maximise Inventory Turnover 將應收款項周轉期最大化 Maximise Receivables Turnover 將應付款項周轉期最小化 Minimise Payables Turnover,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？