了解企业的盈亏平衡点与流动资金的方法课件

1、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第1页，共29页。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

2、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第2页，共29页。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 makes neither a profit nor loss.第3页，共29页。销售盈亏平衡点Breakeven Sales盈亏

3、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 CostsLossProfit固定成本Fixed Costs第4页，共29页。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

4、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.第5页，共29页。成本种类 Types of Costs成本共分为三类There are three types of costs固定成本 Fixed costs;变动成本 Variable costs; and作业成本

5、 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.第6页，共29页。损益表典型实例Example of a Classified P&L Statement$销售200,000减去退货15,000185,000减去销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去 最终库存7,00053,000毛利132,000第7页，共29页。损益表典型实例Ex

6、ample of a Classified P&L Statement$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000第8页，共29页。损益表典型实例Example of a Classified P&L Statemen

7、t$毛利 132,000加上其他营业收入.折扣和 租金收入9,000141,000减去经营费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000第9页，共29页。损益表典型实例Example of a Classified P&L Statement$Gross Profit c/fwd132,000PlusOther operating rev.Discounts and Rent received9,000141,000LessOperating expensesSelling expensesAdvertising10,000Sales salaries

8、30,000Freight Outwards5,00045,000第10页，共29页。损益表典型实例Example of a Classified P&L Statement$减去销售费用 45,000行政费用薪资30,000办公费用5,000保险费6,000折旧 办公室家具 3,00044,000财务费用坏帐2,000问题帐款1,000利率 2,0005,00094,000纯营利 47,000第11页，共29页。损益表典型实例Example of a Classified P&L Statement$LessSelling expenses c/fwd45,000Admin expenses

9、Salaries30,000Office expenses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net Operating Profit 47,000第12页，共29页。损益表计划Profit & Loss Calculations 毛利Gross Profit=销售 销售成本 Sales Cost of Sales = $185,000 - $53,000= $132,000 毛利

10、率Gross Profit % = 毛利Gross Profit 销售Sales = $132,000 $185,000 = 71.35% 第13页，共29页。损益表计算Profit & Loss Calculations销售盈亏平衡点Breakeven Sales= 费用Expenses 毛利率GP% = $ 94,000 0.7135 = $131,745 X100X100第14页，共29页。损益表计算Profit & Loss Calculations作业水平盈亏平衡Activity Breakeven= 销售盈亏平衡Breakeven Sales 平均销售价值Average Sale

11、Value = $131,745 $100 = 13,174 工作 jobs 第15页，共29页。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Here 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 Volu

12、me.第16页，共29页。 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%

13、 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 decrease your sales by 如果调涨价格幅度为: If you inc

14、rease your price by第17页，共29页。 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%

15、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.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 b

16、y 如果调涨价格幅度为: If you increase your price by第18页，共29页。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 increase in sales revenue在总经营费用的范围内，尽量提高生产力Achieve greater

17、 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第19页，共29页。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 progr

18、ess (WIP);债务 Debtors; and债权 Creditors.第20页，共29页。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

19、 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 10 yearsSource: Australian Bureau of Statistics第21页，共29页。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 dema

20、nd; 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第22页，共29页。实例 An Example第一年第二年收入1,000,0002,000,000销售成本700,0001,400,000经营费用175,000350,000缴税 (40%)50,000100,000税后纯利润75,000150,000应收帐款125

21、,000250,000库存160,000320,000应付帐款(75,000)(150,000)所需的净流动资金210,000420,000资金来源: 第一年的流动资金210,000第二年的利润150,000360,000所有利润再投资后的资金缺口135,00060,000第23页，共29页。实例 An ExampleYear 1Year 2Revenue1,000,0002,000,000Cost of sales700,0001,400,000Operating expenses175,000350,000Tax (40%)50,000100,000Net Profit after tax

22、75,000150,000Accounts Receivable125,000250,000Inventory160,000320,000Accounts payable(75,000)(150,000)Net working capital required210,000420,000Funded by: Working Capital from year 1210,000Profit in Year 2150,000360,000Cash shortfall after all profits have been re-invested135,00060,000第24页，共29页。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第25页，共29页。流动资金计算Calculating Working CapitalWorking Capital Current AssetsAccounts receivable $125,000Inventory $160,000Total Current Assets $285,000Cur