了解企业的盈亏平衡点与流动资金

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
四种提高企业利润率的方法
Four Ways to Improve the Profitability of a Business…
31%
33% 38% 43%
29%
31% 36% 40%
26%
29% 33% 38%
25%
27% 31% 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…
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
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
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.
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
经营费用
销售费用
广告费
销售人员薪资 货物运出费用
10,000
30,000 5,000 45,000
损益表典型实例
Example of a Classified P&L Statement
$ $ $
Gross Profit c/fwd
132,000
Plus Other operating rev.
Discounts and Rent received Less Operating expenses Selling expenses Advertising Sales salaries Freight Outwards 10,000 30,000 5,000 45,000 9,000 141,000
Insurance
Depn – Office furniture Finance expenses Bad Debts Doubtful debts Interest Net Operating Profit
6,000
3,000 2,000 1,000 2,000 5,000 94,000 47,000 44,000
185,000
加上 采购 减去 采购退货 加上 货物运进费用
减去 最终库存
毛利
55,000
6,000 49,000
1,000
50,000
60,000 7,000 53,000 132,000
损益表典型实例
Example of a Classified P&L Statement
$ $ $
Sales
Gross Profit
毛利率 Gross Profit %
损益表计算
Profit & Loss Calculations… 销售盈亏平衡点 Breakeven Sales
= 费用Expenses 毛利率GP% = $ 94,000 0.7135 = $131,745
X
100
100
X
损益表计算
Profit & Loss Calculations…
2%
4% 6% 8%
11%
25% 43% 67%
9%
19% 43% 47%
7%
15% 25% 36%
6%
13% 21% 30%
5%
11% 18% 25%
5%
10% 15% 22%
4%
9% 14% 19%
4%
8% 12% 17%
10%
12% 14% 16%
100%
150% 233% 400%
67%
92% 127% 178%
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…
82%
100% 167% 300%
67%
80% 125% 200%
56%
67% 100% 150%
49%
57% 83% 120%
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
200,000
Less Sales returns
Less Cost of Sales Opening stock
15,000
10,000
185,000
Plus Purchases
Less Purchases returns Plus Freight inwards Less Closing stock Gross Profit
25%
29% 32% 35%
22%
26% 29% 31%
20%
23% 26% 29%
18%
21% 24% 26%
17%
19% 22% 24%
15%
18% 20% 23%
18%
20% 25% 30%
47%
50% 56% 60%
42%
44% 50% 55%
38%
40% 45% 50%
34%
36% 42% 46%
销售盈亏平衡点Breakeven Sales…
成本 Costs 总销售额 Total Revenue
盈亏平衡点总成本 Breakeven Total Costs
总成本 Total Costs
固定成本 Fixed Costs
盈亏平衡点销售额 Breakeven Sales Revenue 销售额 Sales Revenue
5,000
94,000 47,000
损益表典型实例
Example of a Classified P&L Statement
$ $ $
Less Selling expenses c/fwd
45,000 30,000 5,000
Admin expenses
Salaries Office expenses
损益表典型实例
Example of a Classified P&L Statement
$ $ $
减去 销售费用 行政费用
薪资
办公费用 保险费
45,000
30,000
5,000 6,000
折旧 – 办公室家具
3,000
2,000 1,000 2,000
44,000
财务费用
坏帐 问题帐款 利率 纯营利
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.

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.

目标 Objectives…