【2018年整理】了解企业的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 [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 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，企业达到盈亏持平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… 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 three 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 PL Statement 损益表典型实例Example of a Classified PL Statement 损益表典型实例Example of a Classified PL Statement 损益表典型实例Example of a Classified PL Statement 损益表典型实例Example of a Classified PL Statement 损益表典型实例Example of a Classified PL Statement 损益表计划Profit Loss Calculations… 损益表计算Profit Loss Calculations… 损益表计算Profit Loss Calculations… 四种提高企业利润率的方法Four Ways to Improve the Profitability of a Business… 以下是四种可以提高企业利润率的方法Here are a list of ways you can improve the profitability for your business… 价格 Price; 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. 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 increas