1、了解企業業的盈虧虧平衡點點與流動動資金Undeersttanddingg YoourBBreeakeevenn anndWWorkkingg Caapittal企業名稱稱BusiinesssNNamee目標Objeectiivess介紹Intrroduuctiionss解釋我們們的作用用Expllanaatioonoofoourrrolle注意事項項與會議議秩序Houssekeeepiing目標Objeectiivess掌握盈虧虧平衡點點的概念念及其計計算方式式Toggainn ann unnderrstaandiingoofbbreeakeevenn poointtsaandccallcul

2、latiionss學會計算算本企業業的盈虧虧平衡點點Tobbeaablee too appplyy brreakkeveenccalcculaatioonsttoyyouurbbusiinesss掌握流動動資金的的概念Toggainn ann unnderrstaandiingooftthee coonceeptoofwworrkinngccapiitall學會對本本企業的的流動資資金進行行簡單的的計算Tobbeaablee too appplyy siimpllewworkkingg caapittalccallcullatiionss too yoourbbussineess盈虧平衡衡點的

3、定定義Whatt Iss Brreakkeveen?盈虧平衡衡點是指指在某一一銷售水水平上，企業達達到盈虧虧持平TheBBreeakeevenn thhressholldiistthellevveloofssallesaatwwhiichtthee buusinnesss maakess neeithheraapproffitnnorr looss.銷售盈虧虧平衡點點BreaakevvenSSalles盈虧平衡衡是指在在某一銷銷售水平平上，企企業既無無利潤，也不虧虧損Breaakevveniistthee leevell off saaless att whhichh thhebbusiine

4、sssmmakeesnneittherr approofitt noorllosss.總成本TotaalCCostts總銷售額額TotaalReveenuee銷售額SaleesRReveenuee成本Costts盈虧平衡衡點銷售售額BreaakevvenSSallesRRevvenuue盈虧平衡衡點總成成本BreaakevvenTTottalCCosstsLossProfit固定成本本FixeedCCostts定義Defiinittionns在計算盈盈虧平衡衡點之前前，必須須了解以以下財務務項目的的定義Inoordeerttoccalcculaatetthee brreakkeveenyyou

5、mmusstffirsstuundeersttandd soomeffinnancciall deefinnitiionss:銷售成本本Costt off Saaless (oorCCostt off Gooodss Soold);毛利GrosssPProffit;毛利率GrosssPProffit%;aandd總營業費費用TotaalOOverrheaads.成本種類類TypeesoofCCostts成本共分分為三類類Therreaaretthrreettyppesoofccossts固定成本本Fixeedccostts;變動成本本Variiablleccostts;aandd作業成本本Ac

6、tiivittyccostts.將貴公司司的支出出按固定定、變動動及作業業等三種種成本進進行歸類類Classsiffyyyourr exxpennsess inntoFFixxed, Vaariaablee anndAActiivittyeexpeensees.$銷售200,000減去退貨15,000185,000減去銷售成本期初庫存10,000加上采購55,000減去采購退貨6,00049,000加上貨物運進費用1,00050,00060,000減去 最終庫存7,00053,000毛利132,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Stt

7、ateemennt$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00060,000LessClosing stock7,00053,000Gross Profit132,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$毛利 132,000加上其他營業收入.折扣

8、和 租金收入9,000141,000減去經營費用銷售費用廣告費10,000銷售人員薪資30,000貨物運出費用5,00045,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$Gross Profit c/fwd132,000PlusOther operating rev.Discounts and Rent received9,000141,000LessOperating expensesSelling expensesAdvertising10,000Sales salaries30,000Freight Outwar

9、ds5,00045,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$減去銷售費用 45,000行政費用薪資30,000辦公費用5,000保險費6,000折舊 辦公室家具 3,00044,000財務費用壞帳2,000問題帳款1,000利率 2,0005,00094,000純營利 47,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Sttateemennt$LessSelling expenses c/fwd45,000Admin expensesSalaries30,000Of

10、fice expenses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net Operating Profit 47,000損益表典典型實例例Exammplee off aCClaassiifieedPP&LL Sttateemennt損益表計計劃Proffit&LLosss Caalcuulattionns 毛利Gross Profit=銷售 銷售成本 Sales Cost of Sal

11、es = $185,000 - $53,000= $132,000 毛利率Gross Profit % = 毛利Gross Profit 銷售Sales = $132,000 $185,000 = 71.35% 銷售盈虧平衡點Breakeven Sales= 費用Expenses 毛利率GP% = $ 94,000 0.7135 = $131,745 X100X100損益表計計算Proffit&LLosss Caalcuulattionns作業水平盈虧平衡Activity Breakeven= 銷售盈虧平衡Breakeven Sales 平均銷售價值Average Sale Value = $

12、131,745 $100 = 13,174 工作 jobs 損益表計計算Proffit&LLosss Caalcuulattionns四種提高高企業利利潤率的的方法Fourr WaaysttoIImpprovvetthePProofittabiilittyoofaa Buusinnesss以下是四四種可以以提高企企業利潤潤率的方方法Heree arreaa liistoofwwayysyyouccann immproovetthee prrofiitabbiliityfforr yoourbbussineess價格Pricce;變動及半半變動成成本VariiablleaandSSemmiVVa

13、riiablle- ReelattedCCossts;經營費用用Overrheaads; annd銷售額SaleesVVoluume.2%9%77%66%55%55%44%44%44%4%17%114%1122%110%99%88%77%77%6%23%119%1177%115%113%112%1111%1100%8%29%224%2211%119%117%115%114%113%10%33%229%2255%222%220%118%1177%1155%12%38%332%2299%226%223%221%1199%1188%14%41%336%3322%229%226%224%2222%22

14、00%16%44%339%3355%331%229%226%2244%2233%18%47%442%3388%334%331%229%2266%2255%20%50%444%4400%336%333%331%2299%2277%25%56%550%4455%442%338%336%3333%3311%30%60%555%5500%446%443%440%3388%3355%如果現在在的利潤潤率是.Ifyyourr prreseentmmarrginn iss .20%25%30%335%440%4455%550%5555%為獲得相相同的利利潤,你你可以以通過來增增加銷售售額Topprodduc

15、ee thhessamee prrofiit,yyouu coouldd deecreeasee yoourssallesbby如果調漲漲價格幅幅度為:Ifyyouiinccreaaseyyouurppriccebby2%11%99%77%66%55%55%44%44%4%25%119%115%113%111%110%99%88%6%43%443%225%221%118%115%1144%1122%8%67%447%336%330%225%222%1199%1177%10%100%667%550%440%333%229%225%222%12%150%992%667%552%443%336%33

16、2%228%14%233%1127%888%667%554%445%339%334%16%400%1178%1114%884%667%555%447%441%18%900%2257%1150%1106%882%667%556%449%20%*4400%2200%1133%1100%880%667%557%25%*55000%22550%11667%11225%11000%8833%30%*66000%33000%22000%1150%1120%如果現在在的利潤潤率是.Ifyyourr prreseentmmarrginn iss .20%25%30%335%440%4455%550%5555%

17、為獲得相相同的利利潤,你你可以以通過來增增加銷售售額Topprodducee thhessamee prrofiit,yyouu coouldd deecreeasee yoourssallesbby如果調漲漲價格幅幅度為:Ifyyouiinccreaaseyyouurppriccebby利潤提升升戰略ProffitIImpprovvemeentSStrrateegy通過提高高價格或或銷量來來增加銷銷售額Incrreassessaleesrreveenuee byy inncreeasiingppriiceaandd/orr voolumme將變動成成本的增增長控制制在銷售售額增長長的百分分比

18、以內內，不得得超過Keepp vaariaablee coostss att leeastt eqquall too orr beeloww thherratee off inncreeasee inn saaless reevennue在總經營營費用的的范圍內內，盡量量提高生生產力Achiievee grreatterpprooducctivvityy frromtthee reesouurceesffinaanceedbbyooverrheaads確保對資資產的嚴嚴格控制制Ensuuretthaatttighhtcconttroll iss exxercciseedooverr assse

19、tts流動資金金的定義義Whatt Iss WoorkiingCCappitaal?流動資金金就是流流動資產產減去流動負債債Workkingg caapittaliistthee suumoofccurrrentt asssettsminuuscurrrentt liiabiilittiess重要的定定義包括括Impoortaantddeffiniitioons:庫存Inveentoory;在制品Workk inn prrogrresss (WWIP);債務Debttorss;aand債權Credditoors.流動資金金的重要要性WhyIIsWWorrkinngCCapiitall Immp

20、orrtannt?沒有足夠夠的流動動資金，企業將將無法運運營Yourr buusinnesss wiillFFAIILwwithhoutt suuffiicieentwworrkinngccapiitall澳大利亞亞小型企企業統計計分析SmalllBBusiinesssSStattistticss inn Auustrraliia按20001年66月統計計數據，小企業業總數為為1,1662,00001,1662,0000smalllbbusiinesssess opperaatinngiinAAusttralliaaatJJunne22001135%的企業經經營年限限為1-5年35%hadbb

21、eeeniinooperratiionfforr 1 5yearrs19%的企業經經營年限限為5-10年年19%hadbbeeeniinooperratiionfforr 510yyearrsSourrce: AuustrraliianBBurreauu off Sttatiistiics企業的發發展需要要資金的的支持Asaa Buusinnesss Grrowss Soo WiillIItss NeeedFForr Caash!增加庫存存以適應應不斷增增加的銷銷售的需需要Incrreassediinvventtoryy leevellsttoccopee wiithiinccreaasedd

22、 saaless deemannd;支付新增增的營運運成本，如工資資等Payfforr inncreeaseedooperratiingccosstsssucchaaswwageeseetc; annd支持不斷斷增加的的應付款款項，及及其它流流動資金金需求Suppportt hiigheerlleveelsoofddebbtorrsaandoothherwworrkinngccapiitall reequiiremmentts實例AnEExammplee第一年第二年收入1,000,0002,000,000銷售成本700,0001,400,000經營費用175,000350,000繳稅 (40%

23、)50,000100,000稅后純利潤75,000150,000應收帳款125,000250,000庫存160,000320,000應付帳款(75,000)(150,000)所需的凈流動資金210,000420,000資金來源: 第一年的流動資金210,000第二年的利潤150,000360,000所有利潤再投資后的資金缺口135,00060,000實例AnEExammpleeYear 1Year 2Revenue1,000,0002,000,000Cost of sales700,0001,400,000Operating expenses175,000350,000Tax (40%)50,

24、000100,000Net Profit after tax75,000150,000Accounts Receivable125,000250,000Inventory160,000320,000Accounts 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-inves

25、ted135,00060,000流動資金金計算CalcculaatinngWWorkkingg Caapittal流動資金金流動資產產應收帳款款$1225,0000庫存$1660,0000總流動資資產$2855,0000流動負債債應付帳款款$775,0000所需的流流動資金金$2100,0000流動資金金計算CalcculaatinngWWorkkingg CaapittalWorkkingg CaapittalCurrrentt AsssettsAccoounttsrreceeivaablee$1255,0000Inveentoory$1660,0000TotaalCCurrrentt Asssetts$2855,0000Currrentt LiiabiilittiessAccoounttsppayaab