了解企業(yè)的流動(dòng)資金與盈虧平衡點(diǎn)課件

了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金

UnderstandingYourBreakevenandWorkingCapital[企業(yè)名稱BusinessName]了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金

Understanding1目標(biāo)Objectives…介紹

Introductions解釋我們的作用

Explanationofourrole注意事項(xiàng)與會(huì)議秩序

Housekeeping目標(biāo)Objectives…介紹

Introduction目標(biāo)Objectives…掌握盈虧平衡點(diǎn)的概念及其計(jì)算方式

Togainanunderstandingofbreakevenpointsandcalculations學(xué)會(huì)計(jì)算本企業(yè)的盈虧平衡點(diǎn)

Tobeabletoapplybreakevencalculationstoyourbusiness掌握流動(dòng)資金的概念

Togainanunderstandingoftheconceptofworkingcapital學(xué)會(huì)對(duì)本企業(yè)的流動(dòng)資金進(jìn)行簡(jiǎn)單的計(jì)算

Tobeabletoapplysimpleworkingcapitalcalculationstoyourbusiness目標(biāo)Objectives…掌握盈虧平衡點(diǎn)的概念及其計(jì)算方盈虧平衡點(diǎn)的定義WhatIsBreakeven?盈虧平衡點(diǎn)是指在某一銷售水平上，企業(yè)達(dá)到盈虧持平

TheBreakeventhresholdisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.盈虧平衡點(diǎn)的定義WhatIsBreakeven?盈虧平衡銷售盈虧平衡點(diǎn)BreakevenSales…盈虧平衡是指在某一銷售水平上，企業(yè)既無(wú)利潤(rùn)，也不虧損

Breakevenisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.總成本TotalCosts總銷售額TotalRevenue銷售額SalesRevenue成本Costs盈虧平衡點(diǎn)銷售額BreakevenSalesRevenue盈虧平衡點(diǎn)總成本BreakevenTotalCostsLossProfit固定成本FixedCosts銷售盈虧平衡點(diǎn)BreakevenSales…盈虧平衡是指在定義Definitions…在計(jì)算盈虧平衡點(diǎn)之前，必須了解以下財(cái)務(wù)項(xiàng)目的定義

Inordertocalculatethebreakevenyoumustfirstunderstandsomefinancialdefinitions:銷售成本CostofSales(orCostofGoodsSold);毛利GrossProfit;毛利率GrossProfit%;and總營(yíng)業(yè)費(fèi)用TotalOverheads.定義Definitions…在計(jì)算盈虧平衡點(diǎn)之前，必須成本種類TypesofCosts…成本共分為三類

Therearethreetypesofcosts固定成本Fixedcosts;變動(dòng)成本Variablecosts;and作業(yè)成本Activitycosts.將貴公司的支出按固定、變動(dòng)及作業(yè)等三種成本進(jìn)行歸類

ClassifyyourexpensesintoFixed,VariableandActivityexpenses.成本種類TypesofCosts…成本共分為三類

T$$$銷售200,000減去退貨15,000185,000減去銷售成本期初庫(kù)存10,000加上采購(gòu)55,000減去采購(gòu)?fù)素?,00049,000加上貨物運(yùn)進(jìn)費(fèi)用1,00050,00060,000減去最終庫(kù)存7,00053,000毛利132,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$銷售200,000減去退貨15,000185,000減$$$Sales200,000LessSalesreturns15,000185,000LessCostofSalesOpeningstock10,000PlusPurchases55,000LessPurchasesreturns6,00049,000PlusFreightinwards1,00050,00060,000LessClosingstock7,00053,000GrossProfit132,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$Sales200,000LessSalesretur$$$毛利132,000加上其他營(yíng)業(yè)收入.折扣和租金收入

9,000141,000減去經(jīng)營(yíng)費(fèi)用銷售費(fèi)用廣告費(fèi)10,000銷售人員薪資30,000貨物運(yùn)出費(fèi)用5,00045,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$毛利132,000加上其他營(yíng)業(yè)收入.折扣和租金收入$$$GrossProfitc/fwd132,000PlusOtheroperatingrev.DiscountsandRentreceived

9,000141,000LessOperatingexpensesSellingexpensesAdvertising10,000Salessalaries30,000FreightOutwards5,00045,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$GrossProfitc/fwd132,000Pl$$$減去銷售費(fèi)用45,000行政費(fèi)用薪資30,000辦公費(fèi)用5,000保險(xiǎn)費(fèi)6,000折舊–辦公室家具3,00044,000財(cái)務(wù)費(fèi)用壞帳2,000問題帳款1,000利率2,0005,00094,000純營(yíng)利47,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$減去銷售費(fèi)用45,000行政費(fèi)用薪資30,000辦公$$$LessSellingexpensesc/fwd45,000AdminexpensesSalaries30,000Officeexpenses5,000Insurance6,000Depn–Officefurniture3,00044,000FinanceexpensesBadDebts2,000Doubtfuldebts1,000Interest2,0005,00094,000NetOperatingProfit47,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$LessSellingexpensesc/fwd4損益表計(jì)劃

Profit&LossCalculations…毛利

GrossProfit=銷售–銷售成本

Sales–CostofSales

=$185,000-$53,000

=$132,000毛利率

GrossProfit%

=毛利GrossProfit銷售Sales=$132,000$185,000

=71.35%損益表計(jì)劃

Profit&LossCalculatio銷售盈虧平衡點(diǎn)BreakevenSales=費(fèi)用Expenses

毛利率GP%

=$94,000

0.7135

=$131,745

X100X100損益表計(jì)算

Profit&LossCalculations…銷售盈虧平衡點(diǎn)BreakevenSales=費(fèi)用Expe作業(yè)水平盈虧平衡

ActivityBreakeven=

銷售盈虧平衡BreakevenSales

平均銷售價(jià)值A(chǔ)verageSaleValue

=$131,745

$100=13,174工作jobs

損益表計(jì)算

Profit&LossCalculations…作業(yè)水平盈虧平衡

ActivityBreakeven=四種提高企業(yè)利潤(rùn)率的方法

FourWaystoImprovetheProfitabilityofaBusiness…以下是四種可以提高企業(yè)利潤(rùn)率的方法Herearealistofwaysyoucanimprovetheprofitabilityforyourbusiness…價(jià)格Price;變動(dòng)及半變動(dòng)成本VariableandSemiVariable-RelatedCosts;經(jīng)營(yíng)費(fèi)用Overheads;and銷售額SalesVolume.四種提高企業(yè)利潤(rùn)率的方法

FourWaystoImpr

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(rùn)率是…..Ifyourpresentmarginis...

20%

25%

30%35% 40% 45% 50% 55%

為獲得相同的利潤(rùn),你可以通過……來(lái)增加銷售額

Toproducethesameprofit,youcoulddecreaseyoursalesby… 如果調(diào)漲價(jià)格幅度為:Ifyouincreaseyourpriceby…2% 9% 7% 6% 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(rùn)率是…..Ifyourpresentmarginis...

20%

25%

30%35% 40% 45% 50% 55%

為獲得相同的利潤(rùn),你可以通過……來(lái)增加銷售額

Toproducethesameprofit,youcoulddecreaseyoursalesby… 如果調(diào)漲價(jià)格幅度為:Ifyouincreaseyourpriceby…2% 11% 9% 7% 6利潤(rùn)提升戰(zhàn)略

ProfitImprovementStrategy…通過提高價(jià)格或銷量來(lái)增加銷售額

Increasesalesrevenuebyincreasingpriceand/orvolume將變動(dòng)成本的增長(zhǎng)控制在銷售額增長(zhǎng)的百分比以內(nèi)，不得超過

Keepvariablecostsatleastequaltoorbelowtherateofincreaseinsalesrevenue在總經(jīng)營(yíng)費(fèi)用的范圍內(nèi)，盡量提高生產(chǎn)力

Achievegreaterproductivityfromtheresourcesfinancedbyoverheads確保對(duì)資產(chǎn)的嚴(yán)格控制

Ensurethattightcontrolisexercisedoverassets利潤(rùn)提升戰(zhàn)略

ProfitImprovementStra流動(dòng)資金的定義

WhatIsWorkingCapital?流動(dòng)資金就是流動(dòng)資產(chǎn)減去流動(dòng)負(fù)債Workingcapitalisthesumofcurrentassetsminuscurrentliabilities重要的定義包括

Importantdefinitions:庫(kù)存Inventory;在制品Workinprogress(WIP);債務(wù)Debtors;and債權(quán)Creditors.流動(dòng)資金的定義

WhatIsWorkingCapita流動(dòng)資金的重要性

WhyIsWorkingCapitalImportant?…沒有足夠的流動(dòng)資金，企業(yè)將無(wú)法運(yùn)營(yíng)

YourbusinesswillFAILwithoutsufficientworkingcapital澳大利亞小型企業(yè)統(tǒng)計(jì)分析

SmallBusinessStatisticsinAustralia按2001年6月統(tǒng)計(jì)數(shù)據(jù)，小企業(yè)總數(shù)為1,162,000

1,162,000smallbusinessesoperatinginAustraliaatJune200135%的企業(yè)經(jīng)營(yíng)年限為1-5年

35%hadbeeninoperationfor1>5years19%的企業(yè)經(jīng)營(yíng)年限為5-10年

19%hadbeeninoperationfor5>10yearsSource:AustralianBureauofStatistics流動(dòng)資金的重要性

WhyIsWorkingCapita企業(yè)的發(fā)展需要資金的支持

AsaBusinessGrowsSoWillItsNeedForCash!增加庫(kù)存以適應(yīng)不斷增加的銷售的需要

Increasedinventorylevelstocopewithincreasedsalesdemand;支付新增的營(yíng)運(yùn)成本，如工資等

Payforincreasedoperatingcostssuchaswagesetc;and支持不斷增加的應(yīng)付款項(xiàng)，及其它流動(dòng)資金需求

Supporthigherlevelsofdebtorsandotherworkingcapitalrequirements企業(yè)的發(fā)展需要資金的支持

AsaBusinessGro實(shí)例AnExample…第一年第二年收入1,000,0002,000,000銷售成本700,0001,400,000經(jīng)營(yíng)費(fèi)用175,000350,000繳稅(40%)50,000100,000稅后純利潤(rùn)75,000150,000應(yīng)收帳款125,000250,000庫(kù)存160,000320,000應(yīng)付帳款(75,000)(150,000)所需的凈流動(dòng)資金210,000420,000資金來(lái)源:第一年的流動(dòng)資金210,000第二年的利潤(rùn)150,000360,000所有利潤(rùn)再投資后的資金缺口135,00060,000實(shí)例AnExample…第一年第二年收入1,000,0實(shí)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實(shí)例AnExample…Year1Year2Re流動(dòng)資金計(jì)算

CalculatingWorkingCapital…流動(dòng)資金流動(dòng)資產(chǎn)應(yīng)收帳款$125,000庫(kù)存 $160,000總流動(dòng)資產(chǎn) $285,000流動(dòng)負(fù)債應(yīng)付帳款 $75,000所需的流動(dòng)資金 $210,000

流動(dòng)資金計(jì)算

CalculatingWorkingCap流動(dòng)資金計(jì)算

CalculatingWorkingCapital…WorkingCapitalCurrentAssetsAccountsreceivable $125,000Inventory $160,000TotalCurrentAssets $285,000CurrentLiabilitiesAccountspayable $75,000WorkingCapitalRequired $210,000

流動(dòng)資金計(jì)算

CalculatingWorkingCap流動(dòng)資金管理原理

ThePrinciplesofWorkingCapitalManagement…

提高毛利率

IncreaseGrossProfit%將庫(kù)存周轉(zhuǎn)期最大化

MaximiseInventoryTurnover將應(yīng)收款項(xiàng)周轉(zhuǎn)期最大化

MaximiseReceivablesTurnover將應(yīng)付款項(xiàng)周轉(zhuǎn)期最小化

MinimisePayablesTurnover流動(dòng)資金管理原理

ThePrinciplesofWor現(xiàn)金循環(huán)

TheCashCycle…流動(dòng)資金中，用在應(yīng)收款項(xiàng)與庫(kù)存上的金額占總流動(dòng)資金的百分比是多少？

HowmuchofyourworkingcapitalistiedupinDebtorsandStockasapercentageofannualturnover?在與供貨商達(dá)成付款協(xié)議時(shí)，是否可以盡量地延長(zhǎng)付款期？

Couldyouachievelongertradingtermswithyoursuppliers?

現(xiàn)金循環(huán)TheCashCycle…流動(dòng)資金中，用在應(yīng)結(jié)論

Conclusion…你最希望從這次的演示說(shuō)明中學(xué)到什么？Whathavebeenyourkeylearningpointsfromthispresentation?這次的演示說(shuō)明是否達(dá)到的你的期望？Hasthepresentationmetyourexpectations?你是怎樣受益于這次所學(xué)到的東西？Howwillyoubenefitfromwhatyouhavelearnt?結(jié)論Conclusion…你最希望從這次的演示說(shuō)明中學(xué)到了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金

UnderstandingYourBreakevenandWorkingCapital[企業(yè)名稱BusinessName]了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金

Understanding31目標(biāo)Objectives…介紹

Introductions解釋我們的作用

Explanationofourrole注意事項(xiàng)與會(huì)議秩序

Housekeeping目標(biāo)Objectives…介紹

Introduction目標(biāo)Objectives…掌握盈虧平衡點(diǎn)的概念及其計(jì)算方式

Togainanunderstandingofbreakevenpointsandcalculations學(xué)會(huì)計(jì)算本企業(yè)的盈虧平衡點(diǎn)

Tobeabletoapplybreakevencalculationstoyourbusiness掌握流動(dòng)資金的概念

Togainanunderstandingoftheconceptofworkingcapital學(xué)會(huì)對(duì)本企業(yè)的流動(dòng)資金進(jìn)行簡(jiǎn)單的計(jì)算

Tobeabletoapplysimpleworkingcapitalcalculationstoyourbusiness目標(biāo)Objectives…掌握盈虧平衡點(diǎn)的概念及其計(jì)算方盈虧平衡點(diǎn)的定義WhatIsBreakeven?盈虧平衡點(diǎn)是指在某一銷售水平上，企業(yè)達(dá)到盈虧持平

TheBreakeventhresholdisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.盈虧平衡點(diǎn)的定義WhatIsBreakeven?盈虧平衡銷售盈虧平衡點(diǎn)BreakevenSales…盈虧平衡是指在某一銷售水平上，企業(yè)既無(wú)利潤(rùn)，也不虧損

Breakevenisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.總成本TotalCosts總銷售額TotalRevenue銷售額SalesRevenue成本Costs盈虧平衡點(diǎn)銷售額BreakevenSalesRevenue盈虧平衡點(diǎn)總成本BreakevenTotalCostsLossProfit固定成本FixedCosts銷售盈虧平衡點(diǎn)BreakevenSales…盈虧平衡是指在定義Definitions…在計(jì)算盈虧平衡點(diǎn)之前，必須了解以下財(cái)務(wù)項(xiàng)目的定義

Inordertocalculatethebreakevenyoumustfirstunderstandsomefinancialdefinitions:銷售成本CostofSales(orCostofGoodsSold);毛利GrossProfit;毛利率GrossProfit%;and總營(yíng)業(yè)費(fèi)用TotalOverheads.定義Definitions…在計(jì)算盈虧平衡點(diǎn)之前，必須成本種類TypesofCosts…成本共分為三類

Therearethreetypesofcosts固定成本Fixedcosts;變動(dòng)成本Variablecosts;and作業(yè)成本Activitycosts.將貴公司的支出按固定、變動(dòng)及作業(yè)等三種成本進(jìn)行歸類

ClassifyyourexpensesintoFixed,VariableandActivityexpenses.成本種類TypesofCosts…成本共分為三類

T$$$銷售200,000減去退貨15,000185,000減去銷售成本期初庫(kù)存10,000加上采購(gòu)55,000減去采購(gòu)?fù)素?,00049,000加上貨物運(yùn)進(jìn)費(fèi)用1,00050,00060,000減去最終庫(kù)存7,00053,000毛利132,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$銷售200,000減去退貨15,000185,000減$$$Sales200,000LessSalesreturns15,000185,000LessCostofSalesOpeningstock10,000PlusPurchases55,000LessPurchasesreturns6,00049,000PlusFreightinwards1,00050,00060,000LessClosingstock7,00053,000GrossProfit132,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$Sales200,000LessSalesretur$$$毛利132,000加上其他營(yíng)業(yè)收入.折扣和租金收入

9,000141,000減去經(jīng)營(yíng)費(fèi)用銷售費(fèi)用廣告費(fèi)10,000銷售人員薪資30,000貨物運(yùn)出費(fèi)用5,00045,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$毛利132,000加上其他營(yíng)業(yè)收入.折扣和租金收入$$$GrossProfitc/fwd132,000PlusOtheroperatingrev.DiscountsandRentreceived

9,000141,000LessOperatingexpensesSellingexpensesAdvertising10,000Salessalaries30,000FreightOutwards5,00045,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$GrossProfitc/fwd132,000Pl$$$減去銷售費(fèi)用45,000行政費(fèi)用薪資30,000辦公費(fèi)用5,000保險(xiǎn)費(fèi)6,000折舊–辦公室家具3,00044,000財(cái)務(wù)費(fèi)用壞帳2,000問題帳款1,000利率2,0005,00094,000純營(yíng)利47,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$減去銷售費(fèi)用45,000行政費(fèi)用薪資30,000辦公$$$LessSellingexpensesc/fwd45,000AdminexpensesSalaries30,000Officeexpenses5,000Insurance6,000Depn–Officefurniture3,00044,000FinanceexpensesBadDebts2,000Doubtfuldebts1,000Interest2,0005,00094,000NetOperatingProfit47,000損益表典型實(shí)例

ExampleofaClassifiedP&LStatement$$$LessSellingexpensesc/fwd4損益表計(jì)劃

Profit&LossCalculations…毛利

GrossProfit=銷售–銷售成本

Sales–CostofSales

=$185,000-$53,000

=$132,000毛利率

GrossProfit%

=毛利GrossProfit銷售Sales=$132,000$185,000

=71.35%損益表計(jì)劃

Profit&LossCalculatio銷售盈虧平衡點(diǎn)BreakevenSales=費(fèi)用Expenses

毛利率GP%

=$94,000

0.7135

=$131,745

X100X100損益表計(jì)算

Profit&LossCalculations…銷售盈虧平衡點(diǎn)BreakevenSales=費(fèi)用Expe作業(yè)水平盈虧平衡

ActivityBreakeven=

銷售盈虧平衡BreakevenSales

平均銷售價(jià)值A(chǔ)verageSaleValue

=$131,745

$100=13,174工作jobs

損益表計(jì)算

Profit&LossCalculations…作業(yè)水平盈虧平衡

ActivityBreakeven=四種提高企業(yè)利潤(rùn)率的方法

FourWaystoImprovetheProfitabilityofaBusiness…以下是四種可以提高企業(yè)利潤(rùn)率的方法Herearealistofwaysyoucanimprovetheprofitabilityforyourbusiness…價(jià)格Price;變動(dòng)及半變動(dòng)成本VariableandSemiVariable-RelatedCosts;經(jīng)營(yíng)費(fèi)用Overheads;and銷售額SalesVolume.四種提高企業(yè)利潤(rùn)率的方法

FourWaystoImpr

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(rùn)率是…..Ifyourpresentmarginis...

20%

25%

30%35% 40% 45% 50% 55%

為獲得相同的利潤(rùn),你可以通過……來(lái)增加銷售額

Toproducethesameprofit,youcoulddecreaseyoursalesby… 如果調(diào)漲價(jià)格幅度為:Ifyouincreaseyourpriceby…2% 9% 7% 6% 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(rùn)率是…..Ifyourpresentmarginis...

20%

25%

30%35% 40% 45% 50% 55%

為獲得相同的利潤(rùn),你可以通過……來(lái)增加銷售額

Toproducethesameprofit,youcoulddecreaseyoursalesby… 如果調(diào)漲價(jià)格幅度為:Ifyouincreaseyourpriceby…2% 11% 9% 7% 6利潤(rùn)提升戰(zhàn)略

ProfitImprovementStrategy…通過提高價(jià)格或銷量來(lái)增加銷售額

Increasesalesrevenuebyincreasingpriceand/orvolume將變動(dòng)成本的增長(zhǎng)控制在銷售額增長(zhǎng)的百分比以內(nèi)，不得超過

Keepvariablecostsatleastequaltoorbelowtherateofincreaseinsalesrevenue在總經(jīng)營(yíng)費(fèi)用的范圍內(nèi)，盡量提高生產(chǎn)力

Achievegreaterproductivityfromtheresourcesfinancedbyoverheads確保對(duì)資產(chǎn)的嚴(yán)格控制

Ensurethattightcontrolisexercisedoverassets利潤(rùn)提升戰(zhàn)略

ProfitImprovementStra流動(dòng)資金的定義

WhatIsWorkingCapital?流動(dòng)資金就是流動(dòng)資產(chǎn)減去流動(dòng)負(fù)債Workingcapitalisthesumofcurrentassetsminuscurrentliabilities重要的定義包括

Importantdefinitions:庫(kù)存Inventory;在制品Workinprogress(WIP);債務(wù)Debtors;and債權(quán)Creditors.流動(dòng)資金的定義

WhatIsWorkingCapita流動(dòng)資金的重要性

WhyIsWorkingCapitalImportant?…沒有足夠的流動(dòng)資金，企業(yè)將無(wú)法運(yùn)營(yíng)

YourbusinesswillFAILwithoutsufficientworkingcapital澳大利亞小型企業(yè)統(tǒng)計(jì)分析

SmallBusinessStatisticsinAustralia按2001年6月統(tǒng)計(jì)數(shù)據(jù)，小企業(yè)總數(shù)為1,162,000

1,162,000smallbusinessesoperatinginAustraliaatJune200135%的企業(yè)經(jīng)營(yíng)年限為1-5年

35%hadbeeninoperationfor1>5years19%的企業(yè)經(jīng)營(yíng)年限為5-10年

19%hadbeeninoperationfor5>10yearsSource:AustralianBureauofStatistics流動(dòng)資金的重要性

WhyIsWorkingCapita企業(yè)的發(fā)展需要資金的支持

AsaBusinessGrowsSoWillItsNeedForCash!增加庫(kù)存以適應(yīng)不斷增加的銷售的需要

Increasedinventorylevelstocopewithincreasedsalesdemand;支付新增的營(yíng)運(yùn)成本，如工資等

Payforincreasedoperatingcostssuchaswagesetc;and支持不斷增加的應(yīng)付款項(xiàng)，及其它流動(dòng)資金需求

Supporthigherlevelsofdebtorsandotherworkingcapitalrequirements企業(yè)的發(fā)展需要資金的支持

AsaBusinessGro實(shí)例AnExample…第一年第二年收入1,000,0002,000,000銷售成本700,0001,400,000經(jīng)營(yíng)費(fèi)用175,000350,000繳稅(40%)50,000