了解企業(yè)的盈虧平衡點(diǎn)與流動資金(參考版)
2024-10-20 04:07本頁面
【正文】 and ? 支持不斷增加的應(yīng)付款項(xiàng)，及其它流動資金需求 Support higher levels of debtors and other working capital requirements 實(shí)例 An Example… 第一年 第二年 收入 1,000,000 2,000,000 銷售成本 700,000 1,400,000 經(jīng)營費(fèi)用 175,000 350,000 繳稅 (40%) 50,000 100,000 稅后純利潤 75,000 150,000 應(yīng)收帳款 125,000 250,000 庫存 160,000 320,000 應(yīng)付帳款 (75,000) (150,000) 所需的凈流動資金 210,000 420,000 資金來源 : 第一年的流動資金 210,000 第二年的利潤 150,000 360,000 所有利潤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 流動資金計(jì)算 Calculating Working Capital… ?流動資金 流動資產(chǎn) 應(yīng)收帳款 $125,000 庫存 $160,000 總流動資產(chǎn) $285,000 流動負(fù)債 應(yīng)付帳款 $ 75,000 ?所需的流動資金 $210,000 流動資金計(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 流動資金管理原理 The Principles of Working Capital Management… ?提高毛利率 Increase Gross Profit % ?將庫存周轉(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… ? 流動資金中，用在應(yīng)收款項(xiàng)與庫存上的金額占總流動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付款期？ Could you achieve longer trading terms with your suppliers? 結(jié)論 Conclusion
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1