了解企業的流動資金與盈虧平衡點(ppt 30頁)

內容簡介：
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
學會對本企業的流動資金進行簡單的計算To be able to apply simple working capital calculations to your business
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，企業達到盈虧持平The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss.
銷售盈虧平衡點Breakeven Sales…
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;
毛利率 Gross Profit %; and
總營業費用 Total Overheads.
結論 Conclusion…
你最希望從這次的演示說明中學到什麼？What have been your key learning points from this presentation?
這次的演示說明是否達到的你的期望？Has the presentation met your expectations?
你是怎樣受益於這次所學到的東西？How will you benefit from what you have learnt?
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