第八步-制定你的利润计划(3)制定销售与成本计划.pptx

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1、2021/8/31第八步制定利润计划(本步共分五个课题讲授)SIYB中国创业培训廉国强教学目的：知道利润(收入减成本)的意思；知道怎样制定销售与成本计划2021/8/32三、制定销售和成本计划SIYB中国创业培训廉国强为什么要制定销售和成本计划制定销售和成本计划，可以掌握企业的实际运转情况，清楚企业是否有利润，使你既看到销售也看到成本，并知道否在赢利。如果赢利，就继续做下去（继续做计划）；如果亏损，需要及时弄明白哪个环节出了问题，调整后重新做计划。制定销售和成本计划非常重要。2021/8/33SIYB中国

2、创业培训廉国强３４５６７８９101112合计销售含税销售收入增值税销售净收入成本原材料包装费经理工资员工工资租金促销费保险费维修费水电费电话费宽带费办公用品其他费用开办费折旧和摊销总成本附加税费利润企业所得税净利润３４５６７８９101112合计销售含税销售收入11175178802235026820357604023033525335253352533525288315增值税--------1041.551171.75976.46976.46976.46976.466119.14销售净收入11175178

3、80223502682034718.4539058.2532548.5432548.5432548.5432548.54282195.86３４５６７８９101112合计成本原材料385061607700924012320138601155011550115501155099330包装费851361702042723062552552552552193经理工资350035003500350035003500350035003500350035000员工工资35003500350035003500350035

4、0035003500350035000租金200020002000200020002000200020002000200020000促销费5005005005005005005005005005005000保险费171917191719171917191719171917191719171917190维修费2002002002002002002002002002002000水电费3003003003003003003003003003003000电话费200200200200200200200200200

5、2002000宽带费50505050505050505050500办公用品1001001001001001001001001001001000其他费用1001001001001001001001001001001000开办费3600------------------3600折旧和摊销6866866866866866866866866866866860总成本203901915120725222992544727021245502466024660246602336732021/8/34SIYB中国创业培训

6、廉国强３４５６７８９101112合计销售含税销售收入11175178802235026820357604023033525335253352533525288315增值税--------1041.551171.75976.46976.46976.46976.466119.14销售净收入1117517880223502682034718.4539058.2532548.5432548.5432548.5432548.54282195.86增值税＝含税销售收入÷(1＋增值税税率)3=103÷1.03增值税=净

7、销售收入×增值税率3=100×3%根据规定：实行按季纳税的小规模纳税人季销售额不超过9万的，免征增值税。2021/8/35SIYB中国创业培训廉国强３４５６７８９101112合计成本原材料385061607700924012320138601155011550115501155099330包装费851361702042723062552552552552193经理工资350035003500350035003500350035003500350035000员工工资350035003500350035003

8、500350035003500350035000租金200020002000200020002000200020002000200020000促销费5005005005005005005005005005005000保险费171917191719171917191719171917191719171917190维修费2002002002002002002002002002002000水电费3003003003003003003