了解企业的盈亏平衡点与流动资金Understanding-Your-课件.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… 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. 总成本 Total Costs 总销售额 Total Revenue 销售额 Sales Revenue 成本 Costs 盈亏平衡点销售额 Breakeven Sales Revenue 盈亏平衡点总成本 Breakeven Total Costs Loss Profit 固定成本 Fixed Costs 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. $ $ $ 销售 200,000 减去 退货 15,000 185,000 减去 销售成本 期初库存 10,000 加上 采购 55,000 减去 采购退货 6,000 49,000 加上 货物运进费用 1,000 50,000 60,000 减去 最终库存 7,000 53,000 毛利 132,000 损益表典型实例Example of a Classified PL Statement $ $ $ Sales 200,000 Less Sales returns 15,000 185,000 Less Cost of Sales Opening stock 10,000 Plus Purchases 55,000 Less Purchases returns 6,000 49,000 Plus Freight inwards 1,000 50,000 60,000 Less Closing stock 7,000 53,000 Gross Profit 132,000 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 9,000 141,000 减去 经营费用 销售费用 广告费 10,000 销售人