了解企业的盈亏平衡点与流动资金(2).pptxVIP

了解企业的盈亏平衡点与流动资金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本卷须知与会议秩序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 breakeven 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，企业到达盈亏持平The Breakeven threshold is the level of sales at which the 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.总本钱Total Costs总销售额Total Revenue销售额 Sales Revenue本钱Costs盈亏平衡点销售额Breakeven Sales Revenue盈亏平衡点总本钱Breakeven Total CostsLossProfit固定本钱Fixed Costs 定义 Definitions…在计算盈亏平衡点之前，必须了解以下财务工程的定义In order to calculate the breakeven you must first understand some financial definitions:销售本钱 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. 本钱种类 Types of Costs…本钱共分为三类There are three types of costs固定本钱 Fixed costs;变动本钱 Variable costs; and作业本钱 Activity costs.将贵公司的支出按固定、变动及作业等三种本钱进行归类Classify your expenses into Fixed, Variable and Activity expenses. $$$销售200,000减去退货15,000185,000减去销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去 最终库存7,00053,000毛利132,000损益表典型实例Example of a Classified PL Statement $$$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000损益表典型实例Example of a Classified PL Statement $$$毛利 132,000加上其他营业收入.折扣和 租金收入9,000141,000减去经营费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例Example of a Classified PL Statement $$$Gross Profit c/fwd132,000PlusOther operating r