企業的現金流解決方案

“現金為王”是指企業必須有現金才能經營。但是，現金流波動較大的企業必須找到繼續支付帳單的方法，即使現金沒有流入。存在現金流問題的某些類型的企業：

• 季節性業務，季度收入高，剩餘時間收入少，
• 尚未產生足够收入來支付帳單的初創企業，以及
• 從事的技術性項目契约業務，必須有現金流支付帳單和員工，直到客戶付款。建築商和建築公司還必須在等待施工項目完成和收到付款時支付帳單。

當然，你必須在任何時候支付一些費用，比如租金和水電費，你將需要支付員工在季節性高峰期間工作的額外時間，但不要急於花在可以延后的高價項目上。把多餘的現金存入儲蓄帳戶，以備不時之需，這樣可以幫助你避免在這段時間內不得不借款。

建立和使用業務預算

如果你的現金流狀況是週期性的，那麼建立一個年度預算，看看你每個月需要多少現金來支付週期性帳單，然後從較高的現金月中新增儲蓄，看看你需要多少現金。

對於初創企業來說，預算是特別必要的，而初創企業獲得融資則需要一份形式（預計）預算。

獲得信用額度

另一個解决現金流低谷的方法是與當地銀行合作建立信貸額度。有時被稱為“營運資本”信貸額度，這些貸款把錢存入你的支票帳戶，當你使用時，你可以在以後得到資金時償還。

短期貸款的一個來源是資本貸款通過小企業管理部門融資，這有助於小企業滿足短期和週期性流動資金需求。貸款可用於契约、季節性、建築商和其他營運資本情况。

與供應商談判/使用貿易信貸

與供應商建立良好的關係，並要求他們一起償還帳單，這有助於現金流。貿易信貸本質上是要求供應商為您的業務提供資金，因此您需要將他們放在清單的首位，以便在現金流入時償還。

尋求其他收入源

與您的管理層合作，為業務線或新產品或服務提出新的想法，以彌補這些低現金月的不足。

現金流波動中的員工問題

建議讓員工瞭解你的處境。如果他們瞭解情况，並且知道你正試圖帶來新的現金，他們可能更願意接受减薪或臨時裁員。作為一個企業主，你在法律上有義務支付員工薪水；不支付員工薪水可能意味著訴訟和審查。讓你的員工承擔你管理業務失敗的責任從來不是個好主意。

商業預算中的固定和變動成本

準備好為你的企業啟動預算或只是一般使用來跟蹤你的業務？預算的一個關鍵部分是你的固定和可變費用清單。在本文中，我們將研究總體預算，以及如何分離這些固定費用和可變費用，以及如何理解它們的價值。

創建商業預算

預算實際上是兩種不同的財務報表。

讓我們假設每月的預算。預算A顯示了理想，你希望每個月看起來像什麼。預算B是實際的，本月發生了什麼。

預算的有趣之處在於它們幾乎總是錯誤的，但它們幾乎總是正確的。我的意思是，個別類別通常不會像您認為的那樣出現——實際的可能高於或低於您的預算。但總的來說，數量甚至超過了。真有趣。

每個商業預算對每個預算（A和B）有兩個部分：

• 收入。這是你估計在產品或服務銷售月內你的業務量。
• 費用。這些是你為每個類別花費的預算。預算的費用部分是最重要的，因為你可能無法控制銷售，但你可以控制開支。

在你的商業預算中包括固定費用和可變費用

當您準備好處理預算和實際業務開支時，您需要將它們分成固定費用和可變費用的類別。

固定費用是固定的。他們每個月都一樣。但更重要的是，不管是什麼，每月都要支付固定費用。

如果你沒有收入來支付這些固定費用，你就必須在某個地方找到錢。固定費用包括：

• 租賃或抵押。
• 其他資本支出，如購買商業資產的成本-設備、車輛、傢俱。
• 支付商業貸款。
• 公用事業支付，包括電話費用。
• 維護網站的成本（取決於您的業務類型）
• 保險費用
• 銷售費用，如信用卡費用
• 任何你認為必須維持生存的月度費用（例如，你的線上會計系統）

想想像這樣的固定開支：如果我幾個月沒有足够的收入，我可以放棄或擺脫這些嗎？我可以取消租約，在家工作嗎？

可變費用是指根據業務量、銷售量或交易量而變化的業務費用。

可變費用的例子包括：

• 郵資和運費
• 原料
• 生產產品的每小時薪水
• 生產需要的水電費用
• 銷售傭金

另一種觀察可變費用的方法是，他們可以自由支配開支，你不一定要購買或支付。 

結合固定費用和可變費用。你可能會發現一些費用是固定的也是可變的。

銷售人員的薪水可以包括固定部分（基本工資）加上可變部分（銷售傭金）。

員工是固定的還是可變的？

問得好。如果你雇用了一個全職員工，你希望有一份全職工作，你可能已經創造了固定的費用。最好在開始工作時雇用獨立承包商或自由職業者，以避免固定費用的員工。

關於固定費用和可變費用的最重要的事情：

儘量減少固定開支，尤其是當你開始做生意的時候。在創業的第一年左右，當你建立起你的客戶時，你的業務收入可能會很低。有些個月你可能沒有足够的錢來支付帳單。固定開支少會讓你在生意上一直待到銷售開始回升。

固定費用太多可能意味著你必須做出一些選擇，放棄一些員工，獲得貸款（另一個固定費用），或者不幸地關門倒閉。

Fixed and variable costs in business budgets

Ready to start a budget for your business or just use it to track your business? A key part of the budget is your list of fixed and variable costs. In this article, we will study the overall budget, how to separate these fixed and variable costs, and how to understand their value.

Create a business budget

Budget is actually two different financial statements.

Let's assume a monthly budget. Budget A shows what you want to look like every month. Budget B is realistic. What happened this month?

The interesting thing about budgets is that they are almost always wrong, but they are almost always right. I mean, individual categories don't usually appear as you think - they may actually be higher or lower than your budget. But on the whole, the number even exceeds. That's interesting.

Each business budget has two parts for each budget (A and B):

• Revenue. This is your estimated volume of business within a month of the sale of a product or service.
• Expense. These are the budgets you spend for each category. The cost part of the budget is the most important because you may not be able to control sales, but you can control expenses.

Include fixed and variable costs in your business budget

When you are ready to handle budgetary and actual business expenses, you need to categorize them into fixed and variable costs.

Fixed costs are fixed. They are the same every month. But more importantly, whatever it is, it pays a fixed monthly fee.

If you don't have income to pay for these fixed expenses, you have to find money somewhere. Fixed costs include:

• Lease or mortgage.
• Other capital expenditures, such as the cost of purchasing commercial assets - equipment, vehicles, furniture.
• Payment of commercial loans.
• Utility payments, including telephone charges.
• Cost of maintaining a website (depending on your business type)
• Insurance costs
• Sales expenses, such as credit card fees
• Any monthly cost you think you have to survive (e.g., your online accounting system)

Imagine fixed expenses like this: If I don't have enough income in a few months, can I give up or get rid of them? Can I cancel the lease and work at home?

Variable costs refer to business expenses that vary according to business volume, sales volume or transaction volume.

Examples of variable costs include:

• Postage and freight
• Materials for approval
• Hourly salary for production
• Water and electricity costs for production
• Sales commission

Another way to look at variable costs is that they are free to spend, and you don't have to buy or pay.

Combine fixed and variable costs. You may find that some costs are fixed and variable.

Salesperson's salary can include fixed part (basic salary) plus variable part (sales commission).

Are employees fixed or variable?

Good question. If you hire a full-time employee and you want a full-time job, you may have created a fixed fee. It is advisable to hire independent contractors or freelancers at the beginning of work to avoid fixed-cost employees.

The most important things about fixed and variable costs are:

Minimize fixed expenses, especially when you start a business. In the first year or so of starting a business, when you build up your customers, your business income may be very low. Some months you may not have enough money to pay the bill. Less fixed spending will keep you in business until sales start to pick up.

Too much fixed fees may mean you have to make some choices, give up some employees, get a loan (another fixed fee), or unluckily close the door.

產品訂價中的直接與間接成本

你的產品定價過程的一部分包括生產該產品的成本。這些成本包括與生產產品相關的直接成本和間接成本。

直接成本

直接成本是可以容易地追溯到特定對象（也稱為成本對象）的成本，例如產品、用於製造產品的原材料或與生產產品的工作相關的勞動力。

如果您的公司生產了一個小部件，並且雇傭了一個生產經理來監督該小部件的生產，那麼生產經理的薪水就是直接成本。如果你擁有一家地毯清潔企業，這是一個服務機構，你雇用小時工只是為了清潔地毯，他們的薪水是直接成本。

直接成本往往是可變成本，但並非總是如此。可變成本隨著產品的更多組織的新增而新增。因此，原材料是可變的和直接的成本。但是，如果有一個首長監督這個特定產品的生產，這裡的薪水可能是相同的，不管有多少產品是製造，所以這是一個固定的成本。

直接原料與直接人工

最直接的直接成本是直接原料和直接勞動。直接原料是可以與產品特異性識別的原料。如果你是一個傢俱製造商，你的直接原料將是木材，連同釘子、油漆，和其他原料，共同來製造出你的家具產品。

但是，你不能把伐木工人用來開卡車到森林砍伐樹木的汽油算作直接材料。

直接原料是生產原料，如原料所需的所有材料。直接原料成本可分配給特定產品，如每種原料的成本。

為了跟蹤這些直接成本，通常您將選擇兩種會計方法中的一種，“後進，先出”（Last In, First Out（LIFO）或“先入，先出”（First In, First Out, FIFO）。

間接成本

間接成本是影響整個公司，而不僅僅是一個產品的成本。它們是成本，如廣告、折舊、貴公司的一般用品、會計服務等。它們是服務，也是貴公司整體的成本，而不僅僅是一種產品。間接成本通常被稱為簡單的開銷。

管理費用是另一個名稱，表示經營與提供服務的產品不直接相關的業務的所有持續成本。間接成本可以是固定的或可變的成本。通常情况下，它們是固定成本——例如你為辦公室支付的租金。有時，它們是可變的。一個可變成本的例子使用你的電或水費，它可以每月改變。

間接原料與間接人工

工具、清潔用品和辦公用品等原料使公司產品的生產成為可能，但不能只分配給一個產品。

這些被歸類為間接原料成本。這些成本通常是可變的，因為所需的原料成本會隨著生產量的變化而變化。

使產品或產品的生產成為可能，但不能分配給某一特定產品的人工成本也被歸類為間接成本。間接人工成本的一個例子是管理整個生產操作的經理的薪水，而不僅僅是一條生產線。一些間接人工成本是固定的，其他變數是可變的。如果薪水是月薪或年薪，不根據生產而變動，則是固定成本。如果它是以生產為基礎的，它就是可變成本。

對於企業主來說，正確地劃分直接和間接成本很重要，以便例如確定在哪裡可以降低生產成本。

跟踪並正確分類這些成本的另一個重要原因是間接成本是可扣稅的項目。一些間接費用將計入銷售成本、營業扣除、存貨和其他類別，正確地掌握這些數位也有助於改善企業的經營。

直接人工預算

直接人工預算顯示直接人工成本和生產預算中組織數量所需的直接勞動時間。直接勞動的預算時間是由勞動和產出之間的關係决定的，就像直接原料預算一樣，你應該參攷。直接人工成本是銷售商品成本的一部分。

Direct and Indirect Costs in Product Pricing

Part of your product pricing process includes the cost of producing the product. These costs include direct and indirect costs associated with the production of products.

Direct cost

Direct costs can easily be traced back to the costs of specific objects (also known as cost objects), such as products, raw materials for manufacturing products, or labor related to the work of producing products.

If your company produces a widget and hires a production manager to supervise the production of the widget, then the production manager's salary is the direct cost. If you own a carpet cleaning business, it's a service organization. You hire hourly workers just to clean carpets. Their salary is a direct cost.

Direct costs are often variable costs, but not always. Variable costs increase with the addition of more organizations of products. Therefore, raw materials are variable and direct costs. However, if a leader oversees the production of this particular product, the salary here may be the same, no matter how many products are manufactured, so this is a fixed cost.

Direct Raw Materials and Direct Manpower

The most direct direct costs are direct raw materials and direct labor. Direct raw materials can be identified with product specificity. If you are a furniture manufacturer, your direct raw material will be wood, together with nails, paint, and other raw materials, to make your furniture products.

But you can't count the gasoline used by logging workers to drive trucks to the forest to cut down trees as direct material.

Direct raw materials are all materials needed for the production of raw materials, such as raw materials. Direct raw material costs can be allocated to specific products, such as the cost of each raw material.

To track these direct costs, you will usually choose one of two accounting methods, "Last In, First Out (LIFO) or"First In, First Out (FIFO).

Indirect cost

Indirect costs affect the whole company, not just the cost of a product. They are costs, such as advertising, depreciation, general supplies of your company, accounting services, etc. They are services and the overall cost of your company, not just a product. Indirect costs are often referred to as simple overhead.

Management fees are another name for all the continuing costs of running businesses that are not directly related to the products that provide services. Indirect costs can be fixed or variable. Usually, they are fixed costs -- for example, the rent you pay for the office. Sometimes they are variable. A cost-effective example uses your electricity or water bill, which can be changed monthly.

Indirect Raw Materials and Indirect Manpower

Raw materials such as tools, cleaning supplies and office supplies make it possible to produce a company's product, but they cannot be allocated to just one product.

These are classified as indirect raw material costs. These costs are usually variable, because the cost of raw materials required varies with the volume of production.

The labor costs that make the production of a product or product possible, but which cannot be allocated to a particular product, are also classified as indirect costs. An example of indirect labor costs is the salary of the manager who manages the entire production operation, not just a production line. Some indirect labor costs are fixed and other variables are variable. If the salary is monthly or annual, and does not vary according to production, it is a fixed cost. If it is production-based, it is variable cost.

For entrepreneurs, it is important to correctly divide direct and indirect costs so as to determine, for example, where production costs can be reduced.

Another important reason for tracking and correctly classifying these costs is that indirect costs are tax deductible items. Some indirect expenses will be included in sales costs, business deductions, inventory and other categories. A correct grasp of these figures will also help improve the operation of enterprises.

Direct labor budget

Direct labor budget shows the direct labor cost and the direct labor time required to organize the quantity in the production budget. The budget time for direct labor is determined by the relationship between labor and output. Just like the budget for direct raw materials, you should refer to it. Direct labor cost is a part of the cost of selling goods.

如何編列比較實際的預算？

在年終時，如果你可以達成接近你年初所編列預算的數字，你的績效獎金可能會比較理想，你獲得升遷的機會也會比較高。

以下三點提示，可以協助你編列出比較符合實際的預算：

1. 保持目標導向。如果想要增加業績，就以這個作為你的首要關注，而盡量避免受到其他顧慮來左右你。
2. 不要獨自編預算。邀請你的團隊成員一起參與預算編列，他們可能會對某些預算項目有你所不熟悉的知識。
3. 檢視你的假設條件。一個預算應該基於現有數據，加上假設條件，再建立對未來發展的預測。你必須謹慎檢視你的假設條件，并質問要實現的可能性有多少。當你提出你的預算，要做好如何回答人們對這些假設條件的質問。

How to make a more realistic budget?

At the end of the year, if you can reach a figure that is close to the budget you have budgeted at the beginning of the year, your performance bonus may be ideal, and your chances of getting a promotion will be higher.

The following three tips can help you make a more realistic budget:

1. Keep the goal oriented. If you want to increase your performance, take this as your primary concern, and try to avoid being influenced by other concerns.
2. Do not make a budget alone. Invite your team members to participate in budgeting. They may have knowledge that you are not familiar with in some budget items.
3. Check your assumptions. A budget should be based on existing data, plus assumptions, and then build a forecast for future development. You must carefully examine your assumptions and ask how many possibilities you will have to achieve. When you raise your budget, do well to answer people's questions about these assumptions.

做今年的預算，不要受去年的經營數字左右

當要編列新預算，經常會習慣參考前一年的經營結果數字。這樣做，即使你已經檢查過所有的假設條件與每一項數字，你編列出來的新預算也不過與去年的數字略有差異而已。

這是因為你已經受到了過去的數字影響了，以為你的格局不會發生多大變化，不認為你可以有何大作為來改變。

與其受歷史影響，不如改變你的思維模式，建立起一套沒有過往歷史的預算編列模式。例如，看看你的競爭者的規模、組織、通路、技術，等等，想象如果你要超越它，或是找到可以進擊的空間，應該如何做？

然後，建立起一個目標導向的預算模型。問自己，如果我不知道過去做得如何，面對這些新的目標，我會設立哪些評估基準？用這些新目標來挑戰現有的狀況應該如何做調整。

Do this year's budget, not affected by last year's business figures.

When new budgets are prepared, it is customary to refer to the results of the previous year's operations. In this way, even if you have checked all the assumptions and each number, the new budget you have compiled is only slightly different from last year's figures.

This is because you have been influenced by past figures, thinking that your pattern will not change much, and do not think you can change anything.

Rather than being influenced by history, it is better to change your thinking mode and set up a set of budgeting models that do not have past history. For example, look at the size, organization, access, technology, etc. of your competitors, and imagine how you should do it if you want to go beyond it or find space that can be hit.

Then, a goal oriented budget model is established. Ask yourself, if I don't know how I've done in the past, what benchmark will I set up in the face of these new goals? With these new goals, how to adjust the existing situation should be challenged.