ERP（企业资源计划）资金预算表是企业财务管理中的重要工具，它帮助企业进行财务规划和控制。以下是一份ERP资金预算表的示例：
项目| 金额（元）
---|---
销售收入|
- 产品A: 100,000
- 产品B: 200,000
- 产品C: 300,000
总收入|
---|---
总销售收入|
= 100,000 + 200,000 + 300,000 = 600,000
净利润|
---|---
净销售收入|
= 100,000 + 200,000 + 300,000 = 600,000
净利润|
- = 600,000
- 600,000 = 0
净利润率|
= 0 / 600,000 = 0.001
毛利率|
= (100,000 + 200,000 + 300,000) / 600,000 = 1.67
销售毛利率|
= 1.67
成本费用|
---|---
直接材料费|
= 50,000
直接人工费|
= 40,000
制造费用|
= 10,000
总成本费用|
= 50,000 + 40,000 + 10,000 = 90,000
总成本费用率|
= 90,000 / 600,000 = 0.15
变动成本率|
= 90,000 / 600,000 = 0.15
固定成本|
- = 90,000
- 90,000 = 0
总成本|
= 90,000
利润总额|
- = 600,000
- 90,000 = 510,000
净利润|
- = 510,000
- 90,000 = 420,000
净利润率|
= 420,000 / 600,000 = 0.7
毛利率|
= 420,000 / 600,000 = 7
销售毛利率|
= 7
存货|
---|---
期初存货|
= 5,000
本期购入|
= 15,000
期末存货|
= 15,500
总存货|
= 5,000 + 15,000 + 15,500 = 35,500
存货周转率|
= 35,500 / (5,000 + 15,000 + 15,500) = 2.45
存货周转天数|
= (365 / 2.45) = 148天
应收账款|
---|---
期初应收账款|
= 25,000
本期收回|
= 22,500
期末应收账款|
= 22,500 + 25,000 = 47,500
应收账款周转率|
= 47,500 / (25,000 + 22,500) = 3.4
应收账款周转天数|
= (365 / 3.4) = 103天
应付账款|
---|---
期初应付账款|
= 30,000
本期支付|
= 18,500
期末应付账款|
= 30,000 + 18,500 = 48,500
应付账款周转率|
= 48,500 / (30,000 + 18,500) = 2.9
应付账款周转天数|
= (365 / 2.9) = 124天
现金及现金等价物|
---|---
期初现金及现金等价物|
= 15,000
本期收入|
= 600,000
本期支出|
= 35,500 + 22,500 + 47,500 + 18,500 = 117,500
本期净支出|
- = 35,500 + 22,500 + 47,500 + 18,500
- 600,000 = -485,855
现金流量净额|
= -485,855
经营现金流净额|
= -485,855
投资现金流净额|
= -485,855
筹资现金流净额|
= -485,855
现金及现金等价物净增加|
- = -485,855
- 15,000 = -499,855
净经营现金流|
= -485,855
净经营现金流比率|
= -485,855 / -499,855 = -1
经营性现金流比率|
= -485,855 / -499,855 = -1
投资性现金流比率|
= -485,855 / -499,855 = -1
筹资性现金流比率|
= -485,855 / -499,855 = -1
现金及现金等价物净增加率|
= -499,855 / -499,855 = 1
现金转换周期|
= 365 / -499,855 = -8.3
流动比率|
= -485,855 / -499,855 = -1
速动比率|
= -485,855 / -499,855 = -1
资产负债率|
= -485,855 / -499,855 = -1
利息保障倍数|
= -485,855 / -499,855 = -1
股东权益回报率|
= -485,855 / -499,855 = -1
总资产回报率|
= -485,855 / -499,855 = -1
以上数据为虚构，实际数据可能因公司规模、行业特性、市场环境等因素而有所不同。
