了解企业的盈亏平衡点与流动资金

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.
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
132,000
141,000
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 折旧 – 办公室家具 30,000 5,000 6,000 3,000 2,000 1,000 2,000
45,000
44,000
2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 25% 30% 11% 25% 43% 67% 100% 150% 233% 400% 900% * * * 9% 19% 43% 47% 67% 92% 127% 178% 257% 400% * * 7% 15% 25% 36% 50% 67% 88% 114% 150% 200% 500% * 6% 13% 21% 30% 40% 52% 67% 84% 106% 133% 250% 600% 5% 11% 18% 25% 33% 43% 54% 67% 82% 100% 167% 300% 5% 10% 15% 22% 29% 36% 45% 55% 67% 80% 125% 200% 4% 9% 14% 19% 25% 32% 39% 47% 56% 67% 100% 150% 4% 8% 12% 17% 22% 28% 34% 41% 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
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
减去 退货 减去 销售成本
期初库存
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
损益表典型实例
Example of a Classified P&L Statement
$ $ $
Sales Less Sales returns Less Cost of Sales Opening stock Plus Purchases Less Purchases returns Plus Freight inwards Less Closing stock Gross Profit 55,000 6,000 49,000 1,000
Classify your expenses into Fixed, Variable and Activity expenses.
损益表典型实例
Example of a Classified P&L Statement
$ $ $
销售
200,000 15,000 10,000 55,000 6,000 49,000 1,000 50,000 60,000 7,000 53,000 132,000 185,000
减去
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 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
200,000 15,000 10,000 185,000

50,000 60,000 7,000 53,000 132,000
损益表典型实例
Example of a Classified P&L Statement
$ $ $
毛利
132,000
加上
其他营业收入. 其他营业收入 折扣和 租金收入 9,000 141,000
如果现在的利润率是…..If your present margin is . . . 如果现在的利润率是 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 price by…
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
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
财务费用
坏帐 问题帐款 利率 纯营利
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 Admin expenses Salaries Office expenses Insurance Depn – Office furniture Finance expenses Bad Debts Doubtful debts Interest Net Operating Profit 2,000 1,000 2,000 30,000 5,000 6,000 3,000
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
四种提高企业利润率的方法
Four Ways to Improve the Profitability of a Business…
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
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.
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…