了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金-資料下載頁(yè)
2025-10-08 04:07本頁(yè)面
【正文】 (40%) 50,000 100,000 稅后純利潤(rùn) 75,000 150,000 應(yīng)收帳款 125,000 250,000 庫(kù)存 160,000 320,000 應(yīng)付帳款 (75,000) (150,000) 所需的凈流動(dòng)資金 210,000 420,000 資金來(lái)源 : 第一年的流動(dòng)資金 210,000 第二年的利潤(rùn) 150,000 360,000 所有利潤(rùn)再投資后的資金缺口 135,000 60,000 實(shí)例 An Example… Year 1 Year 2 Revenue 1,000,000 2,000,000 Cost of sales 700,000 1,400,000 Operating expenses 175,000 350,000 Tax (40%) 50,000 100,000 Net Profit after tax 75,000 150,000 Accounts Receivable 125,000 250,000 Inventory 160,000 320,000 Accounts payable (75,000) (150,000) Net working capital required 210,000 420,000 Funded by: Working Capital from year 1 210,000 Profit in Year 2 150,000 360,000 Cash shortfall after all profits have been reinvested 135,000 60,000 流動(dòng)資金計(jì)算 Calculating Working Capital… ?流動(dòng)資金 流動(dòng)資產(chǎn) 應(yīng)收帳款 $125,000 庫(kù)存 $160,000 總流動(dòng)資產(chǎn) $285,000 流動(dòng)負(fù)債 應(yīng)付帳款 $ 75,000 ?所需的流動(dòng)資金 $210,000 流動(dòng)資金計(jì)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 流動(dòng)資金管理原理 The Principles of Working Capital Management… ?提高毛利率 Increase Gross Profit % ?將庫(kù)存周轉(zhuǎn)期最大化 Maximise Inventory Turnover ?將應(yīng)收款項(xiàng)周轉(zhuǎn)期最大化 Maximise Receivables Turnover ?將應(yīng)付款項(xiàng)周轉(zhuǎn)期最小化 Minimise Payables Turnover 現(xiàn)金循環(huán) The Cash Cycle… ? 流動(dòng)資金中，用在應(yīng)收款項(xiàng)與庫(kù)存上的金額占總流動(dòng)資金的百分比是多少？ How much of your working capital is tied up in Debtors and Stock as a percentage of annual turnover? ? 在與供貨商達(dá)成付款協(xié)議時(shí)，是否可以盡量地延長(zhǎng)付款期？ Could you achieve longer trading terms with your suppliers? 結(jié)論 Conclusion… ?你最希望從這次的演示說(shuō)明中學(xué)到什么？What have been your key learning points from this presentation? ?這次的演示說(shuō)明是否達(dá)到的你的期望？Has the presentation met your expectations? ?你是怎樣受益于這次所學(xué)到的東西？How will you benefit from what you have learnt?
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