如何做損益平衡分析？（2）

- 決定你的企業何時可以獲利？

進行損益平衡分析對於準確確定企業何時能够承擔所有費用並開始盈利非常重要。這是任何初創企業早期的關鍵里程碑。

如果你從來沒有做過一件事，這看起來是一件令人望而生畏的事情，但事實上，如果你能準確地預測你的企業在未來幾年將要進行的成本和銷售，那就歸結為簡單的數學。關鍵是你要確定你的成本，確定你的預計銷售數位，然後你會看到多少收入是必要的，以支付你的開支。

當一家公司的總銷售額或總收入等於總費用時，它就實現了損益平衡。在損益平衡點，你沒有利潤。但你也沒有遭受任何損失。這一計算對於任何企業所有者都是至關重要的，因為在確定利潤率時，損益平衡點是利潤的下限。

定義成本

在進行損益平衡分析時，應考慮幾種類型的成本。這兩個是最相關的：

• 固定成本：無論您銷售多少商品，這些成本都是相同的。所有的啟動成本，如租金、保險和電腦，都被認為是固定成本，因為你必須在出售第一件物品之前支出這些費用。
• 變動成本：這些是經常性成本您必須在銷售的每個單元中吸收。隨著業務和銷售的增長，如果對您的行業有意義的話，您可以開始將人工和其他項目作為變動成本進行分配。

設定一個有助於企業實現損益平衡的價格

設定正確的價格對你的損益平衡分析至關重要，最終會讓你的初創企業獲利。如果你不知道你的單價是多少，你就無法計算預期收入。單價是您計畫向客戶收取購買一個產品單位的費用。

• 定價心理學：定價可能涉及消費者複雜的決策過程，並且大量的研究已經進入消費者如何感知價格的行銷和心理學。在選擇如何為產品或服務定價之前，花點時間回顧一下關於定價策略和定價心理的文章。
• 定價方法：在進行損益平衡分析時，有幾個關於如何處理價格的思想流派。這是定量和定性因素的結合。如果你創造了一個全新的獨特產品，你應該能够收取溢價，但是如果你進入一個競爭性行業，你必須保持價格與現行價格一致，甚至可能提供折扣，讓客戶轉向你的公司。
• 基於成本的定價：這種方法要求計算出生產一個組織產品的成本，並將價格設定為該金額加上預先確定的利潤率。人們常常不喜歡它，因為競爭對手可以以更低的價格生產產品，而且很容易在價格上降低你的價格。
• 基於價格的成本核算：這鼓勵企業主“從消費者在有競爭性替代品時願意支付的價格開始，並削减成本以滿足該價格”。這允許您降低價格，但仍能實現盈利。如果你遇到新的競爭，可以使用不同的定價方法。

損益平衡公式：如何進行損益平衡分析

這相當簡單。以你的固定成本除以你的價格减去你的變動成本。作為一個公式，它的定義是：

損益平衡點 = 固定成本/（單位售價 - 變動成本）

這個計算將清楚地告訴你，為了達到收支平衡，你必須賣出多少單位產品。當你達到這個水准時，你已經收回了與生產你的產品相關的所有成本，包括變動成本和固定成本。

在此之後售出的每一個額外單位都會新增單位邊際收益，即每一組織為彌補固定成本和新增利潤所貢獻的金額。該公式為：

單位貢獻毛利 = 銷售價格-變動成本

隨著時間的推移，成本會發生變化，因此建議將這些資訊記錄在試算表中，您可以輕鬆地進行調整。它還允許您使用不同的定價選項，並輕鬆計算產生的損益平衡點。如果你想給自己一個利潤目標，比如說100萬元，那就倒過來看看有多少個單位可以賣到這個數字。

損益平衡分析的局限性

瞭解損益平衡分析的結果告訴你什麼很重要。如果當你賣出500臺時，你將收支平衡的計算報告，你的下一步就是决定這是否可行。

如果你認為你不能在合理的時間內賣出500套，這取決於你的財務狀況、耐心和個人期望，那麼這對你來說可能是不合適的。如果你認為有500台可能，但需要一點時間，那就降低價格，計算一個新的損益平衡點。你也可以看看你的成本，無論是固定的還是變動的，以確定你可以在哪些領域進行一些削减。

最後，瞭解損益平衡分析不是需求的預測因素。如果你以錯誤的產品或錯誤的價格進入市場，可能很難達到損益平衡點。

以現金流支持事業發展

什麼是現金流？

現金流是一個月內流入和流出業務的資金。雖然有時現金流只會走一條路，但它確實是雙向流動的。

• 現金是從購買你的產品或服務的客戶或客戶那裡來的。如果顧客在購買時不付款，你的一些現金流是來自應收賬款的集合。
• 現金是以支付費用（如租金或抵押貸款）、每月貸款支付、納稅和其他應付帳款的形式流出你的企業的。

把“現金流”想像成你的商業支票帳戶。如果有更多的錢流入，而你正處於一個“積極的現金流”的情况下，你就有足够的錢來支付帳單了。如果流出的現金比進來的多，你就有透支的危險，你需要找錢來支付你的透支。這就是為什麼新企業通常需要流動資金，以貸款或信貸額度的形式，來彌補現金流短缺。

什麼是現金？

對於一些企業，比如餐館和一些零售商，現金實際上是實際的現金和紙幣。這些公司從客戶那裡取現金，有時用現金支付帳單。現金業務在跟踪現金流方面有一個特殊的問題，特別是因為他們可能沒有跟踪收入，除非有發票或其他文書工作。

為什麼現金流如此重要？

現金短缺是小企業倒閉的最大原因之一。現金儲備不足是創業公司不成功的首要原因。現金耗盡，會比任何事情都更快地關閉你。

創業時的現金流量

當你開始創業時，處理現金流問題是最困難的。你有很多開支，錢很快就要用完了。你可能沒有銷售或客戶付錢給你。你需要一些其他的臨時現金來源，比如通過暫時的信用額度，讓你繼續往正面的現金流狀況。

季節性業務中的現金流量

現金流量對於季節性企業尤其重要——那些在一年中不同時間業務波動很大的企業，如假日企業和夏季企業。管理這類業務中的現金流是棘手的，但它可以通過勤奮來完成。

現金流與利潤

你的生意有可能賺錢，但沒有現金。怎麼會這樣呢？簡短的回答是，利潤是一個會計概念，而現金，如上所述，只是金額在業務支票帳戶。你可以擁有資產，比如應收賬款（客戶欠你的錢），但是如果你不能收回欠款，你就沒有現金。

你的會計系統也可以顯示現金和利潤的區別。如果你的業務在權責發生制上運行，即使客戶沒有支付，你也可以在發票發送時確認收入。

在這種情況下，你可能會獲利，但沒有現金。

如何分析現金流量

最好的方法來跟踪現金流在你的業務是運行現金流量報告。

現金流量表查看從不同的業務活動到現金的變更，以及商業資產負債表上的其他帳戶的增减。

例如：

• 如果顧客付帳，現金會發生什麼變化？
• 如果你的企業購買供應品，現金會發生什麼？
• 如果你買了電腦，現金會怎樣？
•  如果你支付雇員或獨立承包商，現金會發生什麼？

有時，你可能需要每週甚至每天跟踪現金流。

損益平衡建議：

進行現金流量分析的一種快速而簡單的方法是將未付的購買總額與每個月底到期的銷售總額進行比較。如果未支付的購買總額大於到期的銷售總額，您將需要花費比下個月收到的現金更多的現金，這說明潜在的現金流問題。

深入研究這一說法：

1. 在這個月底，看看你的總銷售額。
2. 把你買的東西加起來還需要支付。
3. 不同的是，你需要引進的收入保持不變。

如果這個月的現金短缺持續幾個月，你會越來越落後。

Supporting Business Development with Cash Flow

What is cash flow?

Cash flow is the capital that flows in and out of business within a month. Although cash flow sometimes goes only one way, it does flow in both directions.

Cash comes from customers or customers who buy your products or services. If customers don't pay when they buy, some of your cash flows come from collections of accounts receivable.

Cash flows out of your business in the form of payments (such as rent or mortgage), monthly loan payments, taxes and other accounts payable.

Imagine "cash flow" as your business checking account. If you have more money flowing in and you are in a "positive cash flow" situation, you have enough money to pay the bills. If there is more cash out than in, you are in danger of overdraft. You need to find money to pay for your overdraft. This is why new businesses often need liquidity to make up for cash flow shortages in the form of loans or credit lines.

What is cash?

For some businesses, such as restaurants and retailers, cash is actually real cash and paper money. These companies take cash from customers and sometimes pay bills in cash. Cash operations have a special problem in tracking cash flows, especially because they may not track revenue unless they have invoices or other paperwork.

Why is cash flow so important?

Cash shortage is one of the biggest reasons why small businesses fail. Insufficient cash reserves are the primary reason for the failure of startups. Cash runs out and closes you faster than anything else.

Cash Flow at Start-up

When you start a business, dealing with cash flow is the most difficult. You have a lot of expenditure, and the money will run out soon. You may not have sales or customers paying you. You need other temporary sources of cash, such as temporary credit lines, to keep you in a positive cash flow situation.

Cash Flow in Seasonal Business

Cash flow is particularly important for seasonal businesses, such as holiday businesses and summer businesses, which fluctuate greatly at different times of the year. Managing cash flows in such businesses is tricky, but it can be done with diligence.

Cash flow and profit

Your business is likely to make money, but there is no cash. Why is that so? The short answer is that profit is an accounting concept, while cash, as mentioned above, is only the amount in the business checking account. You can own assets, such as accounts receivable (customers owe you money), but if you can't recover the arrears, you don't have cash.

Your accounting system can also show the difference between cash and profit. If your business operates on an accrual basis, you can confirm revenue when the invoice is sent, even if the customer does not pay.

In this case, you may be profitable, but there is no cash.

How to Analyse Cash Flow

The best way to track cash flow in your business is to run cash flow reports.

The cash flow statement looks at changes from different business activities to cash, as well as increases and decreases in other accounts on the business balance sheet.

For example:

• How will cash change if customers pay?
•  If your business buys supplies, what happens to cash?
•  If you buy a computer, what will happen to the cash?\
• If you pay employees or independent contractors, what happens to cash?

Sometimes, you may need to track cash flow weekly or even daily.

Proposals for profit and loss balance:

A quick and simple way to do cash flow analysis is to compare the total unpaid purchases with the total sales due at the end of each month. If the total unpaid purchases are greater than the total sales due, you will need to spend more cash than the cash received next month, which indicates potential cash flow problems.

In-depth study of this statement:

1.  At the end of this month, look at your total sales.
2. Add up what you buy and pay for it.
3. The difference is that the incomes you need to import remain the same.

If this month's cash shortage lasts for several months, you will lag behind more and more.

做損益平衡分析的簡單步驟

損益平衡是一個重要的數據，這可能意味著成功或失敗的企業。如果你收支平衡，你的利潤等於你的成本。但是，在收支平衡點之上，每一元的銷售額都是純利潤。

在幾個不同的情况下，損益平衡分析是重要的：

• 隨著你的商業計畫新產品。知道收支平衡點有助於你更有效地定價。
• 當你計畫你的整體商業現金和利潤策略時。雖然損益平衡並不等同於利潤，但它可以用來確定產品線的利潤點。
• 作為你的商業計畫融資。有一個完整的公司損益平衡點可以幫助你的商業貸款的情况。

做損益平衡分析可以獲得的資訊

如果你在生產和銷售產品，你需要知道這些產品是否有利可圖。創建損益平衡分析將給你提供盈利能力所需的資訊。你應該建立一個收支平衡表，以顯示每個產品的銷售量和單價的損益平衡點。

貸款人或投資者可能希望在商業計畫的財務報告部分看到這些資訊。但是，您應該擁有這些資訊來幫助您確定每個產品的最佳銷售價格，通過將價格設定為收入最高的點來達到最大收入。

創建損益平衡分析的5個步驟

以下是確定損益平衡的步驟：

1. 確定單位變動成本。確定生產該產品的一個單位的可變成本。可變成本是指與製造產品或批發購買相關的成本。如果你在製造一個產品，你需要知道進入該產品的所有單位的成本。例如，如果您正在列印書籍，那麼可變的單位成本是一本書的紙張、裝訂和膠水，以及將一本書放在一起的成本。
2. 確定固定成本。固定成本是即使你沒有生產任何產品，要使你的企業運作的成本。要確定固定成本，一個月內的把工廠的成本加起來。這些費用將包括租金或抵押貸款，水電，保險，非生產雇員的薪水，以及所有其他費用。換句話說，固定成本是除了那些直接與生產你的產品有關的成本外，你的業務的成本。
3. 確定單位銷售價格。確定產品的單位銷售價格。這個價格可能會改變，因為現在你可以看到你的收支平衡點。
4. 確定銷售量和單價。損益平衡點隨著產品銷量和單價的變化而變化。
5. 創建試算表。建立一個損益平衡試算表來分析損益平衡，然後把試算表變成一個圖表。試算表將繪製每個銷售水准和產品價格的收支平衡圖，顯示這些價格和銷售量中的每一個的收支平衡圖。 

Simple steps for break-even analysis

Balance of profits and losses is an important data, which may mean successful or unsuccessful enterprises. If you make both ends meet, your profit is equal to your cost. However, above the break-even point, the sales of each yuan are net profits.

In several different situations, profit-loss balance analysis is important:

• Follow your business plan for new products. Knowing the break-even point will help you to price more effectively.
• When you plan your overall business cash and profit strategy. Although profit-loss balance is not equal to profit, it can be used to determine the profit point of the product line.
• Financing your business plan. Having a complete break-even point can help your business loan situation.

Information available for break-even analysis

If you are producing and selling products, you need to know if they are profitable. Creating a break-even analysis will give you the information you need for profitability. You should establish a balance sheet to show the break-even point of sales volume and unit price for each product.

Lenders or investors may wish to see this information in the financial report section of the business plan. However, you should have this information to help you determine the best selling price for each product and maximize revenue by setting the price at the highest point of income.

Five Steps to Create Profit-Loss Balance Analysis

The following are the steps to determine the balance of profits and losses:

1. Determine the unit variable cost. Determine the convertible cost of a unit that produces the product. Variable costs refer to the costs associated with manufacturing products or wholesale purchases. If you are making a product, you need to know the cost of all units entering the product. For example, if you are printing a book, the variable unit cost is the paper, binding and glue of a book, and the cost of putting a Book together.
2. Determine the fixed cost. Fixed cost is the cost of making your business operate even if you don't produce any products. To determine the fixed cost, add up the cost of the factory within a month. These expenses will include rent or mortgage, utilities, insurance, salaries of non-productive employees, and all other expenses. In other words, fixed costs are the costs of your business in addition to those directly related to the production of your products.
3. Determine the unit selling price. Determine the unit selling price of the product. This price may change, because now you can see your balance point.
4. Determine sales volume and unit price. The break-even point varies with product sales and unit price.
5. Create a trial balance. Establish a trial balance of profit and loss to analyze the balance of profit and loss, and then turn the trial balance into a chart. The trial balance sheet will draw a break-even chart for each sales level and product price, showing the break-even chart for each of these prices and sales volume.

如何做損益平衡分析？

-      固定成本、變動成本、利潤

所謂的損益平衡分析，是用來決定你需要創造多少營收來讓企業可以開始獲得利潤。

損益平衡分析經常與銷售預測（sales forecast）一起運用，同時決定你的價格策略，放進行銷計劃或是商業計劃之中。

如何做損益平衡分析？

要做損益平衡分析，先記住這個公式：

固定成本除以（單位收入 – 單位變動成本）

所以，在你運用這個公式前，你必須知道以下這些：

固定成本。固定成本是無論你生產多少商品單位量，都必須支付的成本。這些是在某一段時間的生產區間內的“固定”成本。例如：

• 契約期間的貸款償還本息
• 創業貸款貸款償還本息（如果你的創業資本有來自貸款）
• 資產稅
• 保險費
• 車輛租賃金或是貸款償還本息
•  設備（機器、工具、電腦、家具等）
• 員工工資
• 不會改變金額的每月固定電話費、網絡費

變動成本。變動成本是直接和產出數量相關而會變動的成本。例如，原料成本與依據產量而需要的人工不會都是相同的。其中包含：

• 銷售佣金，包含業務員和代理商
• 水電瓦斯費
• 原料成本
•  運費
• 廣告費（可以是固定的或是變動的）
• 設備維修費

損益平衡計算案例

假設你生產100,000件商品的成本是NT%$900,000/年 

你的變動成本是原料NT$$50，人工NT100, 以及攤提費NT$50，總計NT$200

如果你設定每件商品的銷售價格是NT$500, 那麼：

NT$900,000除以 (NT$500 – NT$200) 等於3,000件。

這是在你訂價NT$500的基礎上，你最低必須銷售量的損益平衡點，超過這個數量，你的公司將會開始獲利。

損益平衡計算的應用

• 商品訂價的影響。從另外一個角度理解。如果你有能力將商品提高訂價，那麼你所需要的損益平衡點件數就愈少，反之，如果你選擇降價求售，你需要的損益平衡點就愈高。
• 固定成本與變動成本的影響。同樣的道理，如果你能夠降低固定成本與變動成本，你就可以用較低的商品銷售量達到損益平衡點。不幸的，若是你面臨要員工加薪、原料成本上漲、房租上漲等，你就需要較高的商品銷售量來達成損益平衡。
• 商品銷售量的影響。如果你決定增加廣告投放量，而能夠成功擴大銷售量，你的利潤會增加，而且損益平衡點件數就會減少（但是，也增加了你的變動成本）。但是，如果你不能銷售量不能達到預期目標，你反而需要更高的銷售量才能達到損益平衡，你的廣告活動是失敗的。

How to do profit-loss balance analysis?

- Fixed costs, variable costs, profits

The so-called break-even analysis is used to determine how much revenue you need to generate to enable businesses to start making profits.

Profit-loss balance analysis is often used in conjunction with sales forecast, while determining your pricing strategy and placing it in a sales plan or business plan.

How to do profit-loss balance analysis?

To do profit-loss balance analysis, first remember this formula:

Fixed Cost Divided by (Unit Income - Unit Variable Cost)

So before you use this formula, you have to know the following:

Fixed costs. Fixed cost is the cost that must be paid no matter how many units of goods you produce. These are "fixed" costs within a certain period of time. For example:

• Repayment of principal and interest on loans during the contract period
• Venture loan repayment of principal and interest (if your venture capital comes from the loan)
• Assets tax
• Insurance coverage
• Vehicle rental or loan repayment of principal and interest
• Equipment (machines, tools, computers, furniture, etc.)
• Staff wages
• The monthly fixed telephone and network charges will not be changed.

Variable cost. Variable cost is the cost that varies directly in relation to the quantity of output. For example, the cost of raw materials will not be the same as the labor required for production. These include:

Sales commission, including：

• Salesmen and agents
• Approval of water and electricity charges
• Material cost
• Authorized freight
• Advertising fees (fixed or variable)
•  Equipment maintenance fee

A Case Study of Balance of Profits and Losses

Suppose you produce 100,000 items at a cost of NTS $900,000 per year.

Your variable cost is NT$50 for raw materials, UNT$100 for labor, and NT100 for amortization, totalling NT $200.

If you set the selling price of each item at NT$500, how about:

NT $900,000 divided by (NT $500 – NT$200) equals 3,000 pieces.

This is the break-even point at which you have to sell the minimum amount on the basis of your NT$500. If you exceed that amount, your company will start to make a profit.

Application of Balance of Profits and Losses

• The impact of commodity pricing. Understand it from another angle. If you have the ability to raise the price of a product, the fewer break-even points you need. On the contrary, if you choose to sell at a lower price, the higher the break-even points you need.
• The influence of fixed cost and variable cost. In the same way, if you can reduce fixed and variable costs, you can achieve the break-even point with lower sales volume. Unfortunately, if you are faced with salary increases, rising raw material costs, rising rents, etc., you need higher sales of goods to achieve a profit-loss balance.
• The impact of commodity sales. If you decide to increase advertising and succeed in expanding sales, your profits will increase and the number of break-even points will decrease (but it will also increase your variable costs). However, if you can't achieve the expected sales volume, you need higher sales volume to achieve profit-loss balance, and your advertising campaign is a failure.