了解企業(yè)的盈虧平衡點與流動資金(ppt30)-財務(wù)分析-免費閱讀
【正文】 債務(wù) Debtors。L Statement 來自 損益表計劃 Profit amp。 and 總營業(yè)費用 Total Overheads. 來自 成本種類 Types of Costs… ? 成本共分為三類 There are three types of costs 固定成本 Fixed costs。 變動成本 Variable costs。 Loss Calculations… 毛利 Gross Profit =銷售 – 銷售成本 Sales – Cost of Sales = $185,000 $53,000 = $132,000 毛利率 Gross Profit % = 毛利 Gross Profit 銷售 Sales = $132,000 $185,000 = % 來自 銷售盈虧平衡點Breakeven Sales = 費用 Expenses 毛利率 GP% = $ 94,000 = $131,745 X 100 X 100 損益表計算 Profit amp。 and 債權(quán) Creditors. 來自 流動資金的重要性 Why Is Working Capital Important?… ? 沒有足夠的流動資金，企業(yè)將無法運營 Your business will FAIL without sufficient working capital ? 澳大利亞小型企業(yè)統(tǒng)計分析 Small Business Statistics in Australia 按 2020年 6月統(tǒng)計數(shù)據(jù)，小企業(yè)總數(shù)為 1,162,000 1,162,000 small businesses operating in Australia at June 2020 35%的企業(yè)經(jīng)營年限為 15年 35% had been in operation for 1 5 years 19%的企業(yè)經(jīng)營年限為 510年 19% had been in operation for 5 10 years Source: Australian Bureau of Statistics 來自 企業(yè)的發(fā)展需要資金的支持 As a Business Grows So Will Its Need For Cash! ? 增加庫存以適應(yīng)不斷增加的銷售的需要 Increased inventory levels to cope with increased sales demand。 在制品 Work in progress (WIP)。L Statement 來自 $ $ $ Less Selling expenses c/fwd 45,000 Admin expenses Salaries 30,000 Office expenses 5,000 Insurance 6,000 Depn – Office furniture 3,000 44,000 Finance expenses Bad Debts 2,000 Doubtful debts 1,000 Interest 2,000 5,000 94,000 Net Operating Profit 47,000 損益表典型實例 Example of a Classified Pamp。 毛利率 Gross Profit %。 and 作業(yè)成本 Activity costs. ? 將貴公司的支出按固定、變動及作業(yè)等三種成本進行歸類 Classify your expenses into Fixed, Variable and Activity expenses. 來自 $ $ $ 銷售 200,000 減去 退貨 15,000 185,000 減去 銷售成本 期初庫存 10,000 加上 采購 55,000 減去 采購?fù)素? 6,000 49,000 加上 貨物運進費用 1,000 50,000 60,000 減去 最終庫存 7,000 53
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