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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
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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.
Profit Loss 销售盈亏平衡点Breakeven Sales… 成本 Costs • 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
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.
100 X 损益表计算Profit & Loss Calculations… 100 X
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.
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% 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%
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
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?
