了解企业盈亏平衡点与流动资金.pptVIP

了解企业的盈亏平衡点与流动资金Understanding Your Breakeven and Working Capital;目标 Objectives…;目标 Objectives…;盈亏平衡点的定义What Is Breakeven?;销售盈亏平衡点Breakeven Sales…;定义 Definitions…;成本种类 Types of Costs…;;;;;;;损益表计划Profit Loss Calculations…;销售盈亏平衡点Breakeven Sales;作业水平盈亏平衡Activity Breakeven;四种提高企业利润率的方法Four Ways to Improve the Profitability of a Business…; 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% 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% ; 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% 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% ;利润提升战略Profit Improvement Strategy…;流动资金的定义What Is Working Capital?;流动资金的重要性Why Is Working Capital Important?…;企业的发展需要资金的支持As a Business Grows So Will Its Need For Cash!;实例 An Example…;实例 An Example…;流动资金计算Calculating Working Capital…;流动资金计算Calculating Working Capital…;流动资金管理原理The Princip