了解企业的盈亏平衡点与流动资金的方法.ppt

1、了解企业的盈亏平衡点与流动资金方法Understanding Your Breakeven and Working Capital,企业名称 Business Name,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,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 breakev

2、en calculations to your business 掌握流动资金的概念To gain an understanding of the concept of working capital 学会对本企业的流动资金进行简单的计算To be able to apply simple working capital calculations to your business,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 th

3、e business makes neither a profit nor loss.,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,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

4、Costs,固定成本 Fixed Costs,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 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.,成本种类 Types of Costs,成本共分为三类There are thr

5、ee types of costs 固定成本 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.,损益表典型实例Example of a Classified P 变动及半变动成本 Variable and Semi Variable - Related Costs; 经营费用 Overheads; and 销售额 Sales Volume.,2%

6、 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

7、% 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 increase yo

8、ur 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% 90

9、0% 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 by 如果调涨价格幅度

10、为: If you increase your price by,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 productivity fr

11、om the resources financed by overheads 确保对资产的严格控制Ensure that tight control is exercised over assets,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 progress (WIP); 债务 Debtor

12、s; and 债权 Creditors.,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 2001 35%的企业经营年限为1-5年35%

13、 had been in operation for 1 5 years 19%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,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 demand; 支付新增的营运成本，如工资等Pay for incr

14、eased 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,实例 An Example,实例 An Example,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,流动资金计算Calcula

15、ting 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

16、化Maximise Inventory Turnover 将应收款项周转期最大化Maximise Receivables Turnover 将应付款项周转期最小化Minimise Payables Turnover,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 turnover? 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 tra