1、-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.$销售200,000减去退货15,000185,000减去
2、销售成本销售成本期初库存10,000加上采购55,000减去采购退货6,00049,000加上货物运进费用1,00050,00060,000减去 最终库存7,00053,000毛利132,000损益表典型实例Example of a Classified P&L Statement$Sales200,000LessSales returns15,000185,000LessCost of SalesOpening stock10,000PlusPurchases55,000LessPurchases returns6,00049,000PlusFreight inwards1,00050,00
3、060,000LessClosing stock7,00053,000Gross Profit132,000损益表典型实例Example of a Classified P&L Statement$毛利毛利 132,000加上其他营业收入其他营业收入.折扣和 租金收入9,000141,000减去经营费用经营费用销售费用销售费用广告费10,000销售人员薪资30,000货物运出费用5,00045,000损益表典型实例Example of a Classified P&L Statement$Gross Profit c/fwd132,000Plus Other operating rev.Dis
4、counts and Rent received9,000141,000Less Operating expensesSelling expensesAdvertising10,000Sales salaries30,000Freight Outwards5,00045,000损益表典型实例Example of a Classified P&L Statement$减去销售费用 行政费用行政费用薪资30,000办公费用5,000保险费6,000折旧 办公室家具 3,00044,000财务费用财务费用坏帐2,000问题帐款1,000利率 2,0005,00094,000纯营利 47,000损益表
5、典型实例Example of a Classified P&L Statement$Less Selling expenses c/fwd45,000Admin expensesSalaries30,000Office expenses5,000Insurance6,000Depn Office furniture 3,00044,000Finance expensesBad Debts2,000Doubtful debts1,000Interest 2,0005,00094,000Net Operating Profit 47,000损益表典型实例Example of a Classifie
6、d P&L Statement损益表计划Profit&Loss Calculations 毛利Gross Profit=销售 销售成本 Sales Cost of Sales=$185,000-$53,000=$132,000 毛利率Gross Profit%=毛利Gross Profit 销售Sales =$132,000$185,000 =71.35%销售盈亏平衡点Breakeven Sales=费用Expenses 毛利率GP%=$94,000 0.7135 =$131,745 X100X100损益表计算Profit&Loss Calculations作业水平盈亏平衡Activity B
7、reakeven=销售盈亏平衡Breakeven Sales 平均销售价值Average Sale Value=$131,745$100=13,174 工作 jobs 损益表计算Profit&Loss Calculations四种提高企业利润率的方法Four Ways to Improve the Profitability of a Business以下是四种可以提高企业利润率的方法Here are a list of ways you can improve the profitability for your business-价格 Price;-变动及半变动成本 Variable an
8、d Semi Variable-Related Costs;-经营费用 Overheads;and-销售额 Sales Volume.2%9%7%6%5%5%4%4%4%4%17%14%12%10%9%8%7%7%6%23%19%17%15%13%12%11%10%8%29%24%21%19%17%15%14%13%10%33%29%25%22%20%18%17%15%12%38%32%29%26%23%21%19%18%14%41%36%32%29%26%24%22%20%16%44%39%35%31%29%26%24%23%18%47%42%38%34%31%29%26%25%20%50%
9、44%40%36%33%31%29%27%25%56%50%45%42%38%36%33%31%30%60%55%50%46%43%40%38%35%如果现在的利润率是如果现在的利润率是.If your present margin is.20%25%30%35%40%45%50%55%为获得相同的利润,你可以通过来增加销售额 To produce the same profit,you could decrease your sales by 如果调涨价格幅度为如果调涨价格幅度为:If you increase your price by计算公式为:价格增长百分比(目前的毛利率价格增长百分比
10、)X 100%例子:-如果目前的毛利率为20,在价格增长10的情况下,销售额降低33-销售额下降%=10/(20+10)x 100%=33%-即你的销售额即使下降了33,其利润也与提价前的利润额持平。如果提高价格如果提高价格:保持原有利润不变的销售额保持原有利润不变的销售额 2%11%9%7%6%5%5%4%4%4%25%19%15%13%11%10%9%8%6%43%43%25%21%18%15%14%12%8%67%47%36%30%25%22%19%17%10%100%67%50%40%33%29%25%22%12%150%92%67%52%43%36%32%28%14%233%127%
11、88%67%54%45%39%34%16%400%178%114%84%67%55%47%41%18%900%257%150%106%82%67%56%49%20%*400%200%133%100%80%67%57%25%*500%250%167%125%100%83%30%*600%300%200%150%120%如果现在的利润率是如果现在的利润率是.If your present margin is.20%25%30%35%40%45%50%55%为获得相同的利润,你可以通过来增加销售额 To produce the same profit,you could decrease your
12、sales by 如果调降价格幅度为如果调降价格幅度为:价格降低百分比(目前的毛利率价格降低百分比)X 100%例子:-如果目前的毛利率为20,在价格降低10的情况下,销售额增长100-10/(20+10)x 100%-100%,即你只有将销售额提高100,其利润才能与降价前的利润额持平。降低价格只会留住对价格敏感的客户(你不是真正希望吸引的客户)通过与价格提升表相比,可以发现,通过提价但失去通过与价格提升表相比,可以发现,通过提价但失去部份客户要比通过降价但提高销售额更能够使公司维部份客户要比通过降价但提高销售额更能够使公司维持同样的利润水平。持同样的利润水平。如果降低价格如果降低价格:保持原有利润不变的销售额保持原有利润不变的销售额利润提升战略Profit Improvement Strategy通过提高价格或销量来增加销售额Increase sales revenue by increasing price and/or volume将变动成本的增长控制在销售额增长的百分比以内,不得超过Keep variable costs at least equal to or below the rate of increase in sales revenue在总经营费用的范围内,尽量提高生产力Achieve greater productivity from the resour
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