了解企業(yè)的盈虧平衡點與流動資金(ppt30)-財務分析-展示頁
2024-08-31 13:23本頁面
【正文】 ev. Discounts and Rent received 9,000 141,000 Less Operating expenses Selling expenses Advertising 10,000 Sales salaries 30,000 Freight Outwards 5,000 45,000 損益表典型實例 Example of a Classified Pamp。L Statement 來自 $ $ $ Sales 200,000 Less Sales returns 15,000 185,000 Less Cost of Sales Opening stock 10,000 Plus Purchases 55,000 Less Purchases returns 6,000 49,000 Plus Freight inwards 1,000 50,000 60,000 Less Closing stock 7,000 53,000 Gross Profit 132,000 損益表典型實例 Example of a Classified Pamp。 變動成本 Variable costs。 毛利率 Gross Profit %。了解企業(yè)的盈虧平衡點與流動資金 Understanding Your Breakeven and Working Capital [企業(yè)名稱 Business Name] 來自 來自 目標 Objectives… ? 介紹 Introductions ? 解釋我們的作用 Explanation of our role ? 注意事項與會議秩序 Housekeeping 來自 目標 Objectives… ? 掌握盈虧平衡點的概念及其計算方式 To gain an understanding of breakeven points and calculations ? 學會計算本企業(yè)的盈虧平衡點 To be able to apply breakeven calculations to your business ? 掌握流動資金的概念 To gain an understanding of the concept of working capital ? 學會對本企業(yè)的流動資金進行簡單的計算 To be able to apply simple working capital calculations to your business 來自 盈虧平衡點的定義 What Is Breakeven? ? 盈虧平衡點是指在某一銷售水平上，企業(yè)達到盈虧持平 The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss. 來自 銷售盈虧平衡點 Breakeven Sales… ?盈虧平衡是指在某一銷售水平上，企業(yè)既無利潤，也不虧損 Breakeven is the level of sales at which the business makes neither a profit nor loss. 總成本 Total Costs 總銷售額 Total Revenue 銷售額 Sales Revenue 成本 Costs 盈虧平衡點銷售額 Breakeven Sales Revenue 盈虧平衡點總成本 Breakeven Total Costs 固定成本 Fixed Costs 來自 定義 Definitions… ? 在計算盈虧平衡點之前，必須了解以下財務項目的定義 In order to calculate the breakeven you must first understand some financial definitions: 銷售成本 Cost of Sales (or Cost of Goods Sold)。 毛利 Gross Profit。 and 總營業(yè)費用 Total Overheads. 來自 成本種類 Type
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