了解企业的流动资金与盈亏平衡点(ppt 30页)

内容简介：
目标  Objectives…
掌握盈亏平衡点的概念及其计算方式To gain an understanding of breakeven points and calculations
学会计算本企业的盈亏平衡点To be able to apply breakeven calculations to your business
掌握流动资金的概念To gain an understanding of the concept of working capital
学会对本企业的流动资金进行简单的计算To be able to apply simple working capital calculations to your business
盈亏平衡点的定义What Is Breakeven?
盈亏平衡点是指在某一销售水平上，企业达到盈亏持平The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss.
销售盈亏平衡点Breakeven Sales…
定义   Definitions…
在计算盈亏平衡点之前，必须了解以下财务项目的定义In order to calculate the breakeven you must first understand some financial definitions:
销售成本  Cost of Sales (or Cost of Goods Sold);
毛利  Gross Profit;
毛利率  Gross Profit %; and
总营业费用 Total Overheads. 
结论  Conclusion…
你最希望从这次的演示说明中学到什么？What have been your key learning points from this presentation?
这次的演示说明是否达到的你的期望？Has the presentation met your expectations?
你是怎样受益于这次所学到的东西？How will you benefit from what you have learnt?
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