了解企业的流动资金与盈亏平衡点

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BreakevenTotalCosts,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.,损益表典型实例ExampleofaClassifiedP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%hadbeeninoperationfor15years19%的企业经营年限为5-10年19%hadbeeninoperationfor510yearsSource: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,实例AnExample,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？Couldyouachievelongertradingterm