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1、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 calcula
2、tions 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 ma
3、kes 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 CostsLossProfit固定成本Fixed C
4、osts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
5、 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.$销售200,000减去退货15,000185,000减去销售成本销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去 最终库存7,00053,000毛利132,000损益表典型实例Example of a Clas
6、sified P&L Statement$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000损益表典型实例Example of a Classified P&L Statement$毛利毛利 132,000加上其他营业收入其他
7、营业收入.折扣和 租金收入9,000141,000减去经营费用经营费用销售费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例Example of a Classified P&L Statement$Gross Profit c/fwd132,000Plus Other operating rev.Discounts and Rent received9,000141,000Less Operating expensesSelling expensesAdvertising10,000Sales salaries30,000Freight O
8、utwards5,00045,000损益表典型实例Example of a Classified P&L Statement$减去销售费用 45,000行政费用行政费用薪资30,000办公费用5,000保险费6,000折旧 办公室家具 3,00044,000财务费用财务费用坏帐2,000问题帐款1,000利率 2,0005,00094,000纯营利 47,000损益表典型实例Example of a Classified P&L Statement$Less Selling expenses c/fwd45,000Admin expensesSalaries30,000Office expen
9、ses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net 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= $13
10、2,000 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 X100X100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
11、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%
12、 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%
13、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如果调涨价格幅度为: If you increase your
14、 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%
15、 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
16、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 productivit
17、y 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 Debtor
18、s; 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% h
19、ad 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 yearsSource: 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
20、 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第一年第一年第二年第二年收入1,000,0002,000,000销售成本700,0001,400,000经营费用175,000350,000缴税 (40%)50,000100,000税后纯利润税后纯利润75,000150,000应收帐款125,000250,000库存160,000320,000应付帐款(75
21、,000)(150,000)所需的净流动资金210,000420,000资金来源: 第一年的流动资金210,000第二年的利润150,000360,000所有利润再投资后的资金缺口所有利润再投资后的资金缺口135,00060,000实例 An ExampleYear 1Year 2Revenue1,000,0002,000,000Cost of sales700,0001,400,000Operating expenses175,000350,000Tax (40%)50,000100,000Net Profit after tax75,000150,000Accounts Receivabl
22、e125,000250,000Inventory160,000320,000Accounts payable(75,000)(150,000)Net working capital required210,000420,000Funded by: Working Capital from year 1210,000Profit in Year 2150,000360,000Cash shortfall after all profits have been re-invested135,00060,000流动资金计算Calculating Working Capital流动资金 -流动资产-应
23、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 CapitalWorking Capital -Current Assets-Accounts receivable $125,000-Inventory $160,000-Total Current Assets $285,000-Current Liabilities-Accounts payable $ 75,000Working Capital Required $210,000流动资金管
24、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
25、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?