了解企業(yè)的盈虧平衡點(diǎn)與流動(dòng)資金(ppt30)-財(cái)務(wù)分析(已改無(wú)錯(cuò)字)
2022-10-01 13:23:34 本頁(yè)面
【正文】 00% 150% 120% 如果現(xiàn)在的利潤(rùn)率是 ….. If your present margin is . . . 20% 25% 30% 35% 40% 45% 50% 55% 為獲得相同的利潤(rùn) , 你可以通過(guò) …… 來(lái)增加銷(xiāo)售額 To produce the same profit, you could decrease your sales by… 如果調(diào)漲價(jià)格幅度為 : If you increase your price by… 來(lái)自 利潤(rùn)提升戰(zhàn)略 Profit Improvement Strategy… ? 通過(guò)提高價(jià)格或銷(xiāo)量來(lái)增加銷(xiāo)售額 Increase sales revenue by increasing price and/or volume ? 將變動(dòng)成本的增長(zhǎng)控制在銷(xiāo)售額增長(zhǎng)的百分比以?xún)?nèi)，不得超過(guò) Keep variable costs at least equal to or below the rate of increase in sales revenue ? 在總經(jīng)營(yíng)費(fèi)用的范圍內(nèi)，盡量提高生產(chǎn)力 Achieve greater productivity from the resources financed by overheads ? 確保對(duì)資產(chǎn)的嚴(yán)格控制 Ensure that tight control is exercised over assets 來(lái)自 流動(dòng)資金的定義 What Is Working Capital? ? 流動(dòng)資金就是流動(dòng)資產(chǎn) 減去 流動(dòng)負(fù)債Working capital is the sum of current assets minus current liabilities ? 重要的定義包括 Important definitions: 庫(kù)存 Inventory。 在制品 Work in progress (WIP)。 債務(wù) Debtors。 and 債權(quán) Creditors. 來(lái)自 流動(dòng)資金的重要性 Why Is Working Capital Important?… ? 沒(méi)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 2020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 2020 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 來(lái)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(kù)存以適應(yīng)不斷增加的銷(xiāo)售的需要 Increased inventory levels to cope with increased sales demand。 ? 支付新增的營(yíng)運(yùn)成本，如工資等 Pay for increased operating costs such as wages etc。 and ? 支持不斷增加的應(yīng)付款項(xiàng)，及其它流動(dòng)資金需求 Support higher levels of debtors and other working capital requirements 來(lái)自 實(shí)例 An Example… 第一年 第二年 收入 1,000,000 2,000,000 銷(xiāo)售成本 700,000 1,400,000 經(jīng)營(yíng)費(fèi)用 175,000 350,000 繳稅 (40%) 50,000 1
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