了解企业的盈亏平衡点与流动资金.pdf

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… 成本 Costs 总销售额 盈亏平衡是指在 Total Revenue 某一销售水平上， 企业既无利润，也 t 盈亏平衡点总成本 i f o r 总成本 Breakeven Total Costs P 不亏损 Total Costs Breakeven is the level of sales at which the business 固定成本 s s Fixed Costs makes neither a o L profit nor loss. 盈亏平衡点销售额 Breakeven Sales Revenue 销售额 Sales Revenue