了解企业的流动资金与盈亏平衡点

1、了解企业业的盈亏亏平衡点点与流动动资金Undeersttanddingg YoourBBreeakeevenn anndWWorkkingg Caapittal企业名称称BusiinesssNNamee目标Objeectiivess介绍Intrroduuctiionss解释我们们的作用用Expllanaatioonoofoourrrolle注意事项项与会议议秩序Houssekeeepiing目标Objeectiivess掌握盈亏亏平衡点点的概念念及其计计算方式式Toggainn ann unnderrstaandiingoofbbreeakeevenn poointtsaandccallcul

2、latiionss学会计算算本企业业的盈亏亏平衡点点Tobbeaablee too appplyy brreakkeveenccalcculaatioonsttoyyouurbbusiinesss掌握流动动资金的的概念Toggainn ann unnderrstaandiingooftthee coonceeptoofwworrkinngccapiitall学会对本本企业的的流动资资金进行行简单的的计算Tobbeaablee too appplyy siimpllewworkkingg caapittalccallcullatiionss too yoourbbussineess盈亏平衡衡点的

3、定定义Whatt Iss Brreakkeveen?盈亏平衡衡点是指指在某一一销售水水平上，企业达达到盈亏亏持平TheBBreeakeevenn thhressholldiistthellevveloofssallesaatwwhiichtthee buusinnesss maakess neeithheraapproffitnnorr looss.销售盈亏亏平衡点点BreaakevvenSSalles盈亏平衡衡是指在在某一销销售水平平上，企企业既无无利润，也不亏亏损Breaakevveniistthee leevell off saaless att whhichh thhebbusiine

4、sssmmakeesnneittherr approofitt noorllosss.总成本TotaalCCostts总销售额额TotaalReveenuee销售额SaleesRReveenuee成本Costts盈亏平衡衡点销售售额BreaakevvenSSallesRRevvenuue盈亏平衡衡点总成成本BreaakevvenTTottalCCosstsLossProfit固定成本本FixeedCCostts定义Defiinittionns在计算盈盈亏平衡衡点之前前，必须须了解以以下财务务项目的的定义Inoordeerttoccalcculaatetthee brreakkeveenyyou

5、mmusstffirsstuundeersttandd soomeffinnancciall deefinnitiionss:销售成本本Costt off Saaless (oorCCostt off Gooodss Soold);毛利GrosssPProffit;毛利率GrosssPProffit%;aandd总营业费费用TotaalOOverrheaads.成本种类类TypeesoofCCostts成本共分分为三类类Therreaaretthrreettyppesoofccossts固定成本本Fixeedccostts;变动成本本Variiablleccostts;aandd作业成本本Ac

6、tiivittyccostts.将贵公司司的支出出按固定定、变动动及作业业等三种种成本进进行归类类Classsiffyyyourr exxpennsess inntoFFixxed, Vaariaablee anndAActiivittyeexpeensees.$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损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Stt

7、ateemennt$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$毛利 132,000加上其他营业收入.折扣

8、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损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$Gross Profit c/fwd132,000PlusOther operating rev.Discounts and Rent received9,000141,000LessOperating expensesSelling expensesAdvertising10,000Sales salaries30,000Freight Outwar

9、ds5,00045,000损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$减去销售费用 45,000行政费用薪资30,000办公费用5,000保险费6,000折旧 办公室家具 3,00044,000财务费用坏帐2,000问题帐款1,000利率 2,0005,00094,000纯营利 47,000损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$LessSelling expenses c/fwd45,000Admin expensesSalaries30,000Of

10、fice expenses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net Operating Profit 47,000损益表典典型实例例Exammplee off aCClaassiifieedPP&LL Sttateemennt损益表计计划Proffit&LLosss Caalcuulattionns 毛利Gross Profit=销售 销售成本 Sales Cost of Sal

11、es = $185,000 - $53,000= $132,000 毛利率Gross Profit % = 毛利Gross Profit 销售Sales = $132,000 $185,000 = 71.35% 销售盈亏平衡点Breakeven Sales= 费用Expenses 毛利率GP% = $ 94,000 0.7135 = $131,745 X100X100损益表计计算Proffit&LLosss Caalcuulattionns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 Value = $

12、131,745 $100 = 13,174 工作 jobs 损益表计计算Proffit&LLosss Caalcuulattionns四种提高高企业利利润率的的方法Fourr WaaysttoIImpprovvetthePProofittabiilittyoofaa Buusinnesss以下是四四种可以以提高企企业利润润率的方方法Heree arreaa liistoofwwayysyyouccann immproovetthee prrofiitabbiliityfforr yoourbbussineess价格Pricce;变动及半半变动成成本VariiablleaandSSemmiVVa

13、riiablle- ReelattedCCossts;经营费用用Overrheaads; annd销售额SaleesVVoluume.2%9%77%66%55%55%44%44%44%4%17%114%1122%110%99%88%77%77%6%23%119%1177%115%113%112%1111%1100%8%29%224%2211%119%117%115%114%113%10%33%229%2255%222%220%118%1177%1155%12%38%332%2299%226%223%221%1199%1188%14%41%336%3322%229%226%224%2222%22

14、00%16%44%339%3355%331%229%226%2244%2233%18%47%442%3388%334%331%229%2266%2255%20%50%444%4400%336%333%331%2299%2277%25%56%550%4455%442%338%336%3333%3311%30%60%555%5500%446%443%440%3388%3355%如果现在在的利润润率是.Ifyyourr prreseentmmarrginn iss .20%25%30%335%440%4455%550%5555%为获得相相同的利利润,你你可以以通过来增增加销售售额Topprodduc

15、ee thhessamee prrofiit,yyouu coouldd deecreeasee yoourssallesbby如果调涨涨价格幅幅度为:Ifyyouiinccreaaseyyouurppriccebby2%11%99%77%66%55%55%44%44%4%25%119%115%113%111%110%99%88%6%43%443%225%221%118%115%1144%1122%8%67%447%336%330%225%222%1199%1177%10%100%667%550%440%333%229%225%222%12%150%992%667%552%443%336%33

16、2%228%14%233%1127%888%667%554%445%339%334%16%400%1178%1114%884%667%555%447%441%18%900%2257%1150%1106%882%667%556%449%20%*4400%2200%1133%1100%880%667%557%25%*55000%22550%11667%11225%11000%8833%30%*66000%33000%22000%1150%1120%如果现在在的利润润率是.Ifyyourr prreseentmmarrginn iss .20%25%30%335%440%4455%550%5555%

17、为获得相相同的利利润,你你可以以通过来增增加销售售额Topprodducee thhessamee prrofiit,yyouu coouldd deecreeasee yoourssallesbby如果调涨涨价格幅幅度为:Ifyyouiinccreaaseyyouurppriccebby利润提升升战略ProffitIImpprovvemeentSStrrateegy通过提高高价格或或销量来来增加销销售额Incrreassessaleesrreveenuee byy inncreeasiingppriiceaandd/orr voolumme将变动成成本的增增长控制制在销售售额增长长的百分分比

18、以内内，不得得超过Keepp vaariaablee coostss att leeastt eqquall too orr beeloww thherratee off inncreeasee inn saaless reevennue在总经营营费用的的范围内内，尽量量提高生生产力Achiievee grreatterpprooducctivvityy frromtthee reesouurceesffinaanceedbbyooverrheaads确保对资资产的严严格控制制Ensuuretthaatttighhtcconttroll iss exxercciseedooverr assse

19、tts流动资金金的定义义Whatt Iss WoorkiingCCappitaal?流动资金金就是流流动资产产减去流动负债债Workkingg caapittaliistthee suumoofccurrrentt asssettsminuuscurrrentt liiabiilittiess重要的定定义包括括Impoortaantddeffiniitioons:库存Inveentoory;在制品Workk inn prrogrresss (WWIP);债务Debttorss;aand债权Credditoors.流动资金金的重要要性WhyIIsWWorrkinngCCapiitall Immp

20、orrtannt?没有足够够的流动动资金，企业将将无法运运营Yourr buusinnesss wiillFFAIILwwithhoutt suuffiicieentwworrkinngccapiitall澳大利亚亚小型企企业统计计分析SmalllBBusiinesssSStattistticss inn Auustrraliia按20001年66月统计计数据，小企业业总数为为1,1662,00001,1662,0000smalllbbusiinesssess opperaatinngiinAAusttralliaaatJJunne22001135%的企业经经营年限限为1-5年35%hadbb

21、eeeniinooperratiionfforr 1 5yearrs19%的企业经经营年限限为5-10年年19%hadbbeeeniinooperratiionfforr 510yyearrsSourrce: AuustrraliianBBurreauu off Sttatiistiics企业的发发展需要要资金的的支持Asaa Buusinnesss Grrowss Soo WiillIItss NeeedFForr Caash!增加库存存以适应应不断增增加的销销售的需需要Incrreassediinvventtoryy leevellsttoccopee wiithiinccreaasedd

22、 saaless deemannd;支付新增增的营运运成本，如工资资等Payfforr inncreeaseedooperratiingccosstsssucchaaswwageeseetc; annd支持不断断增加的的应付款款项，及及其它流流动资金金需求Suppportt hiigheerlleveelsoofddebbtorrsaandoothherwworrkinngccapiitall reequiiremmentts实例AnEExammplee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%

23、)50,000100,000税后纯利润75,000150,000应收帐款125,000250,000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实例AnEExammpleeYear 1Year 2Revenue1,000,0002,000,000Cost of sales700,0001,400,000Operating expenses175,000350,000Tax (40%)50,

24、000100,000Net Profit after tax75,000150,000Accounts 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-inves

25、ted135,00060,000流动资金金计算CalcculaatinngWWorkkingg Caapittal流动资金金流动资产产应收帐款款$1225,0000库存$1660,0000总流动资资产$2855,0000流动负债债应付帐款款$775,0000所需的流流动资金金$2100,0000流动资金金计算CalcculaatinngWWorkkingg CaapittalWorkkingg CaapittalCurrrentt AsssettsAccoounttsrreceeivaablee$1255,0000Inveentoory$1660,0000TotaalCCurrrentt Asssetts$2855,0000Currrentt LiiabiilittiessAccoounttsppayaab