現況分析

要了解企業當前的經營狀況，請檢視損益表、現金流量表及資產負債表，並與前幾年的數據進行比較。

	損益表	資產負債表
「營收」	營收指特定期間內透過產品或服務銷售所產生的收入，或其他收入來源	資產是企業所擁有的資源總價值，包括現金、應收帳款、存貨、不動產、設備及投資
「費用／成本」	支出包括銷貨成本、營運開支（如租金、水電費、薪資）、行銷費用及利息支出等	負債是企業需償還的義務與債務，包括應付帳款、貸款、房貸、借款及員工假期給付
「淨利／淨損」	最終損益為總收入減去總支出後的盈餘或虧損	淨資產是用總資產減去總負債後計算得出

Current Situation

To understand how your business is currently tracking, look at your profit and loss statement, cash flow statement and balance sheet, compare this to previous years.

	Profit and loss statement	Balance sheet
'Top' line	Income generated during a specific period by sales of products or services, or any other sources of income.	Assets are the total value of resources owned by the business. Includes cash, accounts receivable, inventory, property, equipment, and investments.
'Middle' line	Expenses, including but not limited to, cost of goods sold, operating expenses like rent, utilities, and salaries, marketing expenses and interest payments.	Liabilities are all obligations and debts that the business owes. Includes accounts payable, loans, mortgages, borrowed funds, employee leave.
'Bottom' line	Profit or loss equals total income minus total expenses.	Net equity is calculated by subtracting total liabilities from total assets.

現金流量分析

現金流不足可能是小型企業最具壓力的情況之一。建議在此類情況下設立「儲備金」或「盈餘」帳戶以備不時之需。檢視應收帳款條款，並評估其是否與商品或服務的供應週期相互配合。最後，請持續監控收入與支出的「流向」以維持穩定現金流（Kokemuller，2021）。

Cash flow analysis

A lack of adequate cash flow can be one of the most stressful situations for small businesses. Consider a ‘reserve’ or ‘surplus’ account for these times. Review your accounts receivable terms and how this is working with the supply of your goods or services. Finally, monitor the ‘flow’ of income and expenses continually (Kokemuller 2021).

現金流量預測

現金流量預測是根據過往資料與當前趨勢來預測未來的財務結果；同樣地，請參考您的損益表、現金流量表及資產負債表。此管理工具可協助您評估企業在帳款到期時是否有足夠現金支付營運開支。

Cash flow forecast

Forecasting involves predicting future financial outcomes based on historical data and current trends, again look to your profit and loss statement, cash flow statement and balance sheet. This management tool helps you estimate whether you will have enough cash to pay your business expenses when they become due.

財務比率

財務比率是根據財務報表中的資料所計算出的指標。透過分析這些資料，您可以評估企業的獲利能力、流動性、營運效率及財務槓桿狀況。以下是幾個重要的財務比率：

淨利率：將淨利表示為銷售額的百分比，用以顯示企業將營收轉化為利潤的效率
損益兩平點：指銷售額恰好能覆蓋所有成本、收入等於支出的臨界點
負債權益比：顯示企業以自有資本與負債籌措資產的相對比例

Financial ratios

Financial Ratios are created by using data from your financial statements. Analyse the data to assess your business’s profitability, liquidity, operating efficiency and leverage. Some important terms are:

Net profit margin - is net profit expressed as a percentage of sales. Shows how effectively your business turns sales into profit.
Break-even point - is the level of sales needed to cover all costs and reach the point where revenues equal expenses.
Debt to equity ratio - shows the relative proportion of owner’s equity and debt used to finance your business’s assets.

雖然您可以自行編制財務報表或財務預測，但與會計師或商業顧問合作通常能帶來更大的幫助。

Although you can prepare you own financial statements or forecasts, it may help to work with your accountant or business adviser.

績效基準比較

績效基準是針對各產業所設定的財務指標範圍。這些基準能協助您了解企業與同業的比較情況，並判斷是否需要調整營運策略。績效基準涵蓋超過一百個產業。

這些基準範圍是根據企業報稅資料所彙整出的報稅基準值。

如需更多有關績效基準或比較企業表現的資訊，請閲覽澳大利亞稅務局（ATO）網站（英文版）：

https://www.ato.gov.au/Business/Small-business-benchmarks

Benchmarking

Performance benchmarks are financial ranges for your industry. They help you work out how you compare to other businesses and decide if you need to make any changes. Performance benchmarks apply to 100 industries.

Performance benchmarks include tax return benchmark ranges from information provided by businesses on their tax returns.

For further information on benchmarking or to compare your business, please visit the Australian Taxation Office (ATO) website at: https://www.ato.gov.au/Business/Small-business-benchmarks