文档介绍：了解企业的盈亏平衡点与流动资金
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 loss3>.
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.
损益表典型实例
Example of a Classified P&L Statement
132,000
毛利
53,000
7,000
最终库存
减去
60,000
50,000
1,000
货物运进费用
加上
55,000
采购
加上
6,000
采购退货
减去
49,000
10,000
期初库存
销售成本
减去
185,000
15,000
退货
减去
200,000
销售
$
$
$
损益表典型实例
Example of a Classified P&L Statement
132,000
Gross Profit
53,000
7,000
Closing stock
Less
60,000
50,000
1,000
Freight inwards
Plus
55,000
Purchases
Plus
6,000
Purchases returns
Less
49,000
10,000
Opening stock
Cost of Sales
Less
185,000
15,000
Sales retu