了解企业的盈亏平衡点与流动资金Understanding Your Breakeven and Working Capital [企业名称 Business Name] 目标 Objectives… 介绍Introductions 解释我们的作用Explanation of our role 注意事项与会议秩序Housekeeping 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. 成本种类 Types of Costs… 成本共分为三类There are three types of costs 固定成本 Fixed costs; 变动成本 Variable costs; and 作业成本 Activity costs. 将贵公司的支出按固定、变动及作业等三种成本进行归类Classify your expenses into Fixed, Variable and Activity expenses. 损益表典型实例Example of a Classified P&L Statement 损益表典型实例Example of

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