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1、了解企业的盈亏平衡点与流动资金UnderstandingYourBreakevenandWorkingCapital[企业名称BusinessName]目标Objectives…介绍Introductions解释我们的作用Explanationofourrole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Togainanunderstandingofbreakevenpointsandcalculations学会计算本企业的盈亏平衡点Tobeabletoapplybreakevencalculationstoyourbu
2、siness掌握流动资金的概念Togainanunderstandingoftheconceptofworkingcapital学会对本企业的流动资金进行简单的计算Tobeabletoapplysimpleworkingcapitalcalculationstoyourbusiness盈亏平衡点的定义WhatIsBreakeven?盈亏平衡点是指在某一销售水平上，企业达到盈亏持平TheBreakeventhresholdisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.销售盈亏平衡点BreakevenS
3、ales…盈亏平衡是指在某一销售水平上，企业既无利润，也不亏损Breakevenisthelevelofsalesatwhichthebusinessmakesneitheraprofitnorloss.总成本TotalCosts总销售额TotalRevenue销售额SalesRevenue成本Costs盈亏平衡点销售额BreakevenSalesRevenue盈亏平衡点总成本BreakevenTotalCostsLossProfit固定成本FixedCosts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Inordertocalculateth
4、ebreakevenyoumustfirstunderstandsomefinancialdefinitions:销售成本CostofSales(orCostofGoodsSold);毛利GrossProfit;毛利率GrossProfit%;and总营业费用TotalOverheads.成本种类TypesofCosts…成本共分为三类Therearethreetypesofcosts固定成本Fixedcosts;变动成本Variablecosts;and作业成本Activitycosts.将贵公司的支出按固定、变动及作业等三种成本进行归类Classifyyourexpens
5、esintoFixed,VariableandActivityexpenses.$$$销售200,000减去退货15,000185,000减去销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去最终库存7,00053,000毛利132,000损益表典型实例ExampleofaClassifiedP&LStatement$$$Sales200,000LessSalesreturns15,000185,000LessCostofSalesOpeningstock10,000PlusPurchase
6、s55,000LessPurchasesreturns6,00049,000PlusFreightinwards1,00050,00060,000LessClosingstock7,00053,000GrossProfit132,000损益表典型实例ExampleofaClassifiedP&LStatement$$$毛利132,000加上其他营业收入.折扣和租金收入9,000141,000减去经营费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例ExampleofaClassifiedP&LStatement$$$Gros
7、sProfitc/fwd132,000PlusOtheroperatingrev.DiscountsandRentreceived9,000141,000LessOperatingexpensesSellingexpensesAdvertising10,000Salessalaries30,000FreightOutwards5,00045,000损益表典型实例ExampleofaClassifiedP&LStatement$$$减去销售费用45,000行政费用薪资30,000办公费用5,000保险费6
