Isilinganiselo sokusebenza kwenkxaso-mali yenkampani inokuxelela ukuba imisebenzi yenkampani yenza njani inzuzo kwi-profitability. Ngokomzekelo, inkampani enexabiso elincinci lomlinganiselo wenzalo yenza imali engaphezulu kwidola nganye yokuthengisa kunenkampani enegama elincinci lentengo.
Eli nqaku lichaza indlela inqanaba lomlinganiselo wenzuzo elibalwe ngayo kwaye livavanya ixabiso lokubala.
Indlela yokubala i-Operating Profit Margin Ratio
Ukubala isilinganiselo semali yokusebenza kwenkampani, ulwahlule ingeniso yokusebenza ngenzuzo yayo yokuthengisa yentengo:
Imveliso Yenzuzo Inzuzo = Imali Yentsebenzo รท Ingeniso Yokuthengisa
Imali engenayo yokusebenza isoloko ibizwa ngokuba yimali engenayo ngaphambi kokufumana irhafu kunye neerhafu (EBIT). Imali engenayo yokusebenza okanye i-EBIT ingeniso esele ishiywe kwingxelo yengeniso, emva koko, iindleko zokusebenza kunye nobuninzi, njengeendleko zokuthengisa, iindleko zolawulo kunye neendleko zeempahla ezithengiswayo (i-COGS) zikhutshwa ngaphandle:
Imali yokuSebenza (i-EBIT) = Imali engenayo yonke (Imali eSebenzayo + Ukuhlayithwa kweMali kunye neMali)
Ukubala i-margin profit profit margin, kufuneka uqale ubale ingeniso yayo yokusebenza.
Ukwenza oku, landela la manyathelo:
- Fumana ingeniso yenkampani ngokukhipha kwiholo layo elipheleleyo kwiindleko zokusebenza kunye nokwabiwa kwexabiso kunye nokwehliswa kwemali.
- Fumana ingeniso yentengiso yenkampani. Akufuneki ukubala kuba ukuthengiswa kuboniswe kwingxelo ye ngeniso yenkampani yintengiso yokuthengisa. Ukuba kukho naziphi na izizathu, loo nto ayifumaneki, unako ukubala ixabiso lokuthengisa ngokukhupha kwiintengiso zenkampani ezithengiswayo, ukubuyiselwa kwempahla eyonakalisiweyo kunye nayiphi na izaphulelo zokuthengisa.
- Fumana umlinganiselo we-margin profit margin ratio ngokuhlula umvuzo ngenzuzo yokuthengisa.
Umzekelo weNzuzo yokuSebenza koMlinganiselo wokuQiniseka kweMargin
Ukuze sibone oku kubalwa ngokwenza, masihlole umzekelo. Inkampani inemali engenayo eyi-$ 20 yezigidi. Iindleko zayo zeempahla zithengwa zigidi ezili-15 zezigidi. Kananjalo ine-$ 400,000 ekuhlahleni. Ngako oko, ingeniso yayo yokusebenza ilingana nemali engama-20 yezigidi ezingenayo imali engama-15 yezigidi zezigidi ze-COGS ezingaphantsi kwama-400,000 kwixabiso lokunciphisa, elingama-$ 4,600,000.
Ukuthengisa okuthe ngqo kwenkampani i $ 30 yezigidi. Impahla elahlekileyo okanye eyonakalisiweyo ilingana ne-$ 1 yezigidi. Izaphulelo zinikezelwe ngamaRandi 700,000. Ngenxa yoko, ukuthengiswa kwayo kwentengo kufana ne-30 million yezigidi zokuthengisa ezithengisa imali engama-1 million yezigidi ezingama-700,000, okuyi-$ 28,300,000
Ukwahlula oku ngenzuzo yenkampani ye-$ 4,600,000 ngemali yayo yokuthengisa eyi-28,300,000 elingana ne-16.25254417 okanye i-16.25 yeepesenti, umyinge wenzuzo.
Ukubaluleka koNcedo lweMargin Ratio
Isilinganiselo semali yokusebenza ngenzuzo sisalathisi esibalulekileyo sempilo yezemali yenkampani. Ukutolika isilinganiselo semali yoxanduva lwenkcazo ngendlela efanelekileyo, nangona kunjalo, kufuneka uqhathanise nezinye iinkampani ezifanayo. Inkampani enomlinganiselo weepesenti eziyi-8 abo bathathwe ngamaphesenti angaphezu kwe-10 abanokubangelwa umngcipheko wezezimali ngaphezu kwelinye inkampani elinomlinganiselo ofanayo nabanomncintiswano abaphakathi kwama-7 ekhulwini.
Nangona kunjalo, iinkampani ezineemilinganiselo eziphezulu zokuncedisa inzuzo ngokuqhelekileyo:
- bhetele bakwazi ukuhlawula iindleko zabo kunye nenzala kwiityala
- bhetele ukwazi ukuqhubeka nokuhla kwezoqoqosho
- Unokukhuphisana ngakumbi ngokunikela ngamaxabiso aphantsi kuneenkampani ezikhuphisanayo kunye namanqanaba angaphantsi kweenzuzo ezingenakukwazi ukufana
Umyinge we-margin ratio unikezela indlela yokuchonga indlela imodeli yezoshishino ngayo isebenza ngokuthelekisana nabathengisi bayo. Ingumqondiso obanzi, kodwa obuncedo bokusebenza kweenkampani.