了解企业的盈亏平衡点与流动资金的方法.pptVIP

* * Notes For Consultant 首先自我介绍，并请参会人员逐一自我介绍。 向参会人员解释你的作用是推动与促进，而不是专家。 宣布一些注意事项，会议时间安排、点心饮料、洗手间位置等。 会议时间大约为两个半小时。 会议的设计旨在使参会人员可以从你的演示报告中学到更多的东西。 确保参会人员在会议期间积极地提出问题，确保参会人员有完成工作手册。 将演示分为两部分进行，中间有20分钟的休息时间。 在会议结束时，准备10分钟的时间作为提问时间。 请参会人员关闭手机，以避免干扰。 Introduce yourself and get the participants to introduce themselves Explain that your role is to be a “facilitator” not an “expert” Go through some housekeeping rules such as how long the session will run for, refreshments and location of toilets The session should take approximately 2 – 2 1/2hrs This program is designed so that the participants get the most out of your presentation Be sure to involve the participants by asking questions along the way and ensure that they complete the work booklets Also, please be sure to break the presentation into two sessions with a 20 minute interval Leave ten minutes available for questions at the end of the presentation Ask attendees to switch off their mobile phones to avoid being interrupted * Notes For Consultant 在开始演示时，对这次你希望达成的目的作一个简要的概述。 将参会人员希望达到的目标写在白纸板上，在会议结束时重新回顾一次。 Begin the presentation with an overview of what you are going to achieve during the session Write the participant’s expectations on a whiteboard and revisit them at the end of the session * Notes For Consultant 请参会人员完成工作手册的1.0部分。 向参会人员强调了解本企业“盈亏平衡点”的重要性，因为只有其销售额超过了这一点，企业才有利润。 将盈亏平衡点设定为企业的“最低业绩标准”。 Ask participants to complete Section 1.0 of their workbooks Stress that their “Breakeven” is an important figure to know because their business must make sales in excess of the breakeven to make a profit Breakeven must become a “Minimum Performance Standard” for their business * Notes For Consultant 向参会人员解释该图表。 在成本与销售交叉的那一点，企业既没有利润，也不亏损。 Explain the graph Where costs and revenue meet, the business makes neither a profit nor loss * Notes For Consultant 销售成本—这些成本在企业生产、销售产品或服务的过程中产生。例如人工成本、原材料、元件等。 毛利—销售额与销售成本的差额 毛利率—毛利占销售额的百分比 计算公式--（毛利/销售额）X 100 总经营费用—除销售成本以外的所有其它费用 Cost of Sales - those costs incurred as a r