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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 - PowerPoint PPT Presentation
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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 P&L Statement
$ $ $
Sales 200,000Less Sales returns 15,000 185,000Less Cost of Sales
Opening stock 10,000Plus Purchases 55,000Less Purchases returns 6,000
49,000Plus Freight inwards 1,000 50,000
60,000Less Closing stock 7,000 53,000
Gross Profit 132,000
损益表典型实例Example of a Classified P&L 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销售人员薪资 30,000货物运出费用 5,000 45,000
损益表典型实例Example of a Classified P&L Statement
$ $ $
Gross Profit c/fwd 132,000Plus Other operating rev.
Discounts and Rent received 9,000
141,000Less Operating expenses
Selling expensesAdvertising 10,000Sales salaries 30,000Freight Outwards 5,000 45,000
损益表典型实例Example of a Classified P&L Statement
$ $ $
减去 销售费用 45,000行政费用薪资 30,000办公费用 5,000保险费 6,000折旧 – 办公室家具 3,000 44,000财务费用坏帐 2,000问题帐款 1,000利率 2,000 5,000 94,000纯营利 47,000
损益表典型实例Example of a Classified P&L Statement
$ $ $
Less Selling expenses c/fwd 45,000Admin expensesSalaries 30,000Office expenses 5,000Insurance 6,000Depn – Office furniture 3,000 44,000Finance expensesBad Debts 2,000Doubtful debts 1,000Interest 2,000 5,000 94,000Net Operating Profit 47,000
损益表典型实例Example of a Classified P&L Statement
损益表计划Profit & Loss Calculations…
毛利Gross Profit
= 销售 – 销售成本 Sales – Cost of Sales = $185,000 - $53,000= $132,000
毛利率Gross Profit %
= 毛利 Gross Profit 销售 Sales
= $132,000
$185,000 = 71.35%
销售盈亏平衡点Breakeven Sales
= 费用 Expenses 毛利率 GP%
= $ 94,000 0.7135 = $131,745
X 100
X 100
损益表计算Profit & Loss Calculations…
作业水平盈亏平衡Activity Breakeven
= 销售盈亏平衡 Breakeven Sales 平均销售价值 Average Sale Value
= $131,745 $100
= 13,174 工作 jobs
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.
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%
如果现在的利润率是… ..If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 为获得相同的利润 , 你可以通过……来增加销售额 To produce the same profit, you could decrease your sales by… 如果调涨价格幅度为 : If you increase your price by…
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%
如果现在的利润率是… ..If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 为获得相同的利润 , 你可以通过……来增加销售额 To produce the same profit, you could decrease your sales by… 如果调涨价格幅度为 : If you increase your price by…
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 increase in sales revenue
在总经营费用的范围内，尽量提高生产力Achieve greater productivity from the resources financed by overheads
确保对资产的严格控制Ensure that tight control is exercised over assets
流动资金的定义What Is Working Capital?
流动资金就是流动资产减去流动负债Working capital is the sum of current assets minus current liabilities
重要的定义包括Important definitions:
- 库存 Inventory;- 在制品 Work in progress (WIP);- 债务 Debtors; and- 债权 Creditors.
流动资金的重要性Why Is Working Capital Important?…
没有足够的流动资金，企业将无法运营Your business will FAIL without sufficient working capital
澳大利亚小型企业统计分析Small Business Statistics in Australia
- 按 2001 年 6 月统计数据，小企业总数为 1,162,000 1,162,000 small businesses operating in Australia at June 2001
- 35% 的企业经营年限为 1-5 年35% had been in operation for 1 > 5 years
- 19% 的企业经营年限为 5-10 年19% had been in operation for 5 > 10 years
Source: Australian Bureau of Statistics
企业的发展需要资金的支持As a Business Grows So Will Its Need For Cash!
增加库存以适应不断增加的销售的需要Increased inventory levels to cope with increased sales demand;
支付新增的营运成本，如工资等Pay for increased operating costs such as wages etc; and
支持不断增加的应付款项，及其它流动资金需求Support higher levels of debtors and other working capital requirements
实例 An Example…第一年 第二年
收入 1,000,000 2,000,000
销售成本 700,000 1,400,000
经营费用 175,000 350,000
缴税 (40%) 50,000 100,000
税后纯利润 75,000 150,000
应收帐款 125,000 250,000
库存 160,000 320,000
应付帐款 (75,000) (150,000)
所需的净流动资金 210,000 420,000
资金来源 : 第一年的流动资金 210,000
第二年的利润 150,000
360,000
所有利润再投资后的资金缺口 135,000 60,000
实例 An Example…Year 1 Year 2
Revenue 1,000,000 2,000,000
Cost of sales 700,000 1,400,000
Operating expenses 175,000 350,000
Tax (40%) 50,000 100,000
Net Profit after tax 75,000 150,000
Accounts Receivable 125,000 250,000
Inventory 160,000 320,000
Accounts payable (75,000) (150,000)
Net working capital required 210,000 420,000
Funded by: Working Capital from year 1 210,000
Profit in Year 2 150,000
360,000
Cash shortfall after all profits have been re-invested 135,000 60,000
流动资金计算Calculating Working Capital…
流动资金 - 流动资产
- 应收帐款 $125,000- 库存 $160,000- 总流动资产 $285,000
- 流动负债- 应付帐款 $ 75,000
所需的流动资金 $210,000
流动资金计算Calculating Working Capital…
Working Capital - Current Assets
- Accounts receivable $125,000- Inventory $160,000- Total Current Assets $285,000
- Current Liabilities- Accounts payable $ 75,000
Working Capital Required $210,000
流动资金管理原理The Principles of Working Capital Management…
提高毛利率
Increase Gross Profit % 将库存周转期最大化
Maximise Inventory Turnover 将应收款项周转期最大化
Maximise Receivables Turnover 将应付款项周转期最小化
Minimise Payables Turnover
现金循环 The Cash Cycle… 流动资金中，用在应收款项与库存上的金额占总流动资金的百分比是多少？
How much of your working capital is tied up in Debtors and Stock as a percentage of annual turnover?
在与供货商达成付款协议时，是否可以尽量地延长付款期？Could you achieve longer trading terms with your suppliers?
结论 Conclusion…
你最希望从这次的演示说明中学到什么？What have been your key learning points from this presentation?
这次的演示说明是否达到的你的期望？Has the presentation met your expectations?
你是怎样受益于这次所学到的东西？How will you benefit from what you have learnt?
