Indlela yokwenza iindleko-uMqulu-Uhlalutyo loNcedo - isingeniso

Utshintsha njani kwiindleko, umthamo, kunye nexabiso elichaphazela inzuzo yenkampani?

Uhlalutyo lweendleko-mali-mali luqikelela ukuba utshintsho olunjani kwiindleko zeenkampani, zombini eziguquguqukileyo nezitshintshayo , umthamo wokuthengisa kunye nexabiso, lichaphazela inzuzo yenkampani. Ukuhlalutya kweendleko-zindleko-mali, sibheke kwiimpembelelo ezintathu zintlukwano kwi-variable variable-profit. Esi sixhobo esinamandla kwi-management management and accounting. Enye yezona zixhobo ezisetyenziswa kakhulu kwi-accounting accounting ukuze kuncede abaphathi benze izigqibo ezingcono.

Nayi indlela yokunyathela ngamanyathelo ongayisebenzisa ukwenza uhlalutyo lwamanani-xabiso-mali:

Umrhumo weMargin kunye neNdleko-uMqulu-Uhlalutyo loNcedo

Okokuqala, jonga igalelo lentengo yengeniso . Igalelo lomyinge yiNtengiso-Iindleko eziguqukayo. Ukubala igalelo lentengo yengeniso yemali ibonisa ukuhlukana kweendleko ezizinzileyo neziguquguqukayo. Igalelo lentengo yengeniso kwingeniso apha ngasentla ingabuye iphindwe njenge-equation:

Imali yokuSebenza = Ukuthengiswa - Iindleko eziNinzi eziguqukayo - Iindleko ezipheleleyo eziziThuthileyo

Oku kuba yiyona ndlela eyintloko yokulingana kweNqanaba leNzuzo yeMali.

Ukuze kuphuculwe ukuqonda kwakho, lo mlinganiso osisiseko unako ukwandiswa:

Imali engenayo yokusebenza = (Ixabiso X # Iintengiso ezithengiswayo) - (Iindleko ezichanekileyo ngeCandelo X Inani leZunithi ezithengiweyo)

I-Marginal Margin vs Contribution Margin

Kubalulekile ukuba umphathi wezemali aqonde ukuba, kwingxelo yokufumana ingeniso, umgama osemgangathweni wenzuzo kunye nomda wegalelo awunjalo.

Umda ophezulu wenzuzo ngumlinganiselo phakathi kokuthengisa kunye neendleko zeempahla ezithengiswayo. Iindleko zeempahla ezithengisiweyo ziquka zonke iindleko-iindleko ezizinzileyo kunye neendleko eziguqukayo Igalelo lemida lijonga kuphela iindleko eziguqukayo. Umda wegalelo ngumda phakathi kokuthengisa kunye neendleko eziguquguqukayo. Ukubala zombini kunokunika umphathi wezemali uncedo, kodwa ulwahlukileyo, ulwazi.

Umrhumo weMargin Ratio

Umrhumo womda wegalelo ngumda wegalelo njengepesenti yentengiso epheleleyo. Kule ndlela, usebenzisa igalelo elipheleleyo legalelo, kungekhona igalelo legalelo leyunithi. Ukubala le mali kubalulekile kumphathi wezemali njengoko ijongene nenzuzo yenkampani. Ukuba sisebenzisa umzekelo wethu , nolu luleko lomyinge wegalelo: $ 40,000 / $ 100,000 X 100 = 40%. Oku kuthetha ukuba kuwo wonke ama dollar ukwandisa ekuthengiseni, kuya kubakho ukunyusa kwama-40 ekhulwini kwigalelo lomda ukulungiselela iindleko ezizinzileyo.

Ukubala i-Breakeven Point kwiZiqithi

Xa kuhlaziywa i-CVP, umsebenzi onamandla ukubala ixabiso lokuphulukana kwiinqununu zenkampani. Ungakwazi ukubala inqaku lokuphulukana kwiidola ngokuphindaphinda intengo yokuthengisa yemveliso yakho ngephuzu lokuphulwa kwiiyunithi.

Iphuzu le-Breakeven kwiinqununu liyinombolo yeeyunithi iqumrhu kufuneka livelise kwaye lizithengise ukwenzela ukuba zenze inzuzo ye-zero. Ngamanye amazwi, liyinombolo yeeyunithi apho ingeniso yenkcitho ilingana neendleko ezipheleleyo.

Ukuba umvuzo osebenzayo ulingana nantoni , ke indawo yokuphulukana kwiiyunithi ifumaneke. Ukuba ingeniso yokusebenza iyimpembelelo, iqumrhu loshishino lenza inzuzo. Ukuba ingeniso yokusebenza ingasebenzi, iqumrhu lithatha ilahleko.

Ukuba ukhangelekile, unokubona ukuba iinguqu ezikhoyo kulo mlinganiso zifana neziguquko osuzisebenzisileyo kwi-equation-cost-profit equation.

Enye yezinto ezijoliswe kuhlalutyo lwe-CVP kukuhlalutya ngokuphambene . Ngokuchanekileyo, uhlalutyo lweCVP lunceda abaphathi beefemu bahlalutye oko kuya kuthatha ukuthengisa kwiqumrhu labo ukuze baphule. Kukho imiba echaphazelekayo; ngokukodwa, zingaphi iiyunithi ekufuneka zizithengise ukuze ziphule, impembelelo yenguqu kwiindleko ezinqamlekileyo kwinqanaba lephulo, kunye nefuthe lokunyuka kwindleko kwi-firm profit. Uhlalutyo lwe-CVP lubonisa indlela ukufumana imali, iindleko kunye neenzuzo kutshintshwa njengoko utshintsho lwevolumu lushintsha.