了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金-文庫(kù)吧資料
2024-10-23 04:07本頁(yè)面
【正文】 … ?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? 。 and 債權(quán) Creditors. 流動(dòng)資金的重要性 Why Is Working Capital Important?… ? 沒有足夠的流動(dòng)資金，企業(yè)將無(wú)法運(yùn)營(yíng) Your business will FAIL without sufficient working capital ? 澳大利亞小型企業(yè)統(tǒng)計(jì)分析 Small Business Statistics in Australia 按 2021年 6月統(tǒng)計(jì)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 2021 35%的企業(yè)經(jīng)營(yíng)年限為 15年 35% had been in operation for 1 5 years 19%的企業(yè)經(jīng)營(yíng)年限為 510年 19% had been in operation for 5 10 years Source: Australian Bureau of Statistics 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(kù)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)。 經(jīng)營(yíng)費(fèi)用 Overheads。 Loss Calculations… 四種提高企業(yè)利潤(rùn)率的方法 Four Ways to Improve the Profitability of a Business… ?以下是四種可以提高企業(yè)利潤(rùn)率的方法Here are a list of ways you can improve the profitability for your business… 價(jià)格 Price。 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 = % 銷售盈虧平衡點(diǎn)Breakeven Sales = 費(fèi)用 Expenses 毛利率 GP% = $ 94,000 = $131,745 X 100 X 100 損益表計(jì)算 Profit amp。L Statement $ $ $ 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(shí)例 Example of a Classified Pamp。L Statement $ $ $ Gross Profit c/fwd 132,000 Plus Other operating rev. Discounts
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