I-Breakeven Point
Iphulo lenkampani eliphambene neyona nto apho iimpahla zayo zithengisa ngayo iindleko zayo. Ukuqulunqa indawo yokuphuhlisa inkampani kwivolumu yokuthengisa, kufuneka ukwazi ixabiso leempawu ezintathu:
- Iindleko ezizinzileyo: Iindleko ezizimeleyo kwintengo yokuthengisa, njengerenti
- Iindleko eziguquguqukayo : Iindleko ezixhomekeke kumqulu wokuthengisa, njengendleko yokuvelisa umveliso
- Ixabiso lentengiso lemveliso
Indlela yokubala i-Breakeven Point
Ukuze ubale inqaku lakho lephulo, sebenzisa le fomyula elandelayo:
Iindleko eziHlomelo ÷ (Ixabiso - Iindleko eziguquguqukayo) = I-Breakeven Point kwiZiNyunithi
Ngamanye amagama, iphuzu lokuphulwa lilingana neendleko ezipheleleyo ezidibeneyo ngokwahlukileyo phakathi kwexabiso leyunithi kunye neendleko eziguquguqukayo. Qaphela ukuba kule fomyula, iindleko ezizinziweyo zichazwe njengexabiso lilonke kwi-firm, kanti iindleko zexabiso kunye neziNguquko zichazwe njengeendleko zeeyunithi-intengo yeyunithi nganye yemveliso ithengiswe.
I-denominator of equation, ixabiso lokunciphisa iindleko eziguquguqukayo, libizwa ngokuba ngumda wegalelo . Emva kweeyunithi eziguquguqukayo zeyunithi zithathwe kwixabiso, nantoni na eseleyo - umda wegalelo - ukhona ukuhlawula iindleko ezichanekileyo zeenkampani.
Umzekelo Wokufumana I-Breakeven Point
I-XYZ Corporation ibalwe ukuba ibeke iindleko ezibandakanya ukuqeshiswa kwayo, ukuhlaziywa kwezinto zayo, imivuzo yolawulo kunye neerhafu zepropati. Ezi zindleko ezizinzileyo zongeza kwii-60,000 zamaRandi. Imveliso yabo iwijethi. Iindleko zabo eziguquguqukayo ezihambelana nokuvelisa iwijethi zizinto eziluhlaza, umsebenzi wefektri kunye nee-commissions zokuthengisa. Iindleko eziguquguqukileyo zibalwe ukuba yi $ 0.80 nganye. Ijethigethi ixabiso kwi-2.00 nganye.
Xa sinike le ngcaciso, sinokubala ixabiso lokuphulukiswa kwemveliso ye-XYZ, iwijethi, usebenzisa ifom yethu apha ngasentla:
$ 60,000 ÷ ( $ 2.00 - $ 0.80) = iiyunithi ezingama-50,000
Kutheni le mpendulo ithetha ukuba i-XYZ Corporation kufuneka ivelise kwaye ithengise ama-widgets ama-50,000 ukuze ihlawule iindleko zazo zonke, ezitshintshileyo neziguquguqukayo. Kulo nqanaba lokuthengisa, abayi kuyenza inzuzo kodwa baya kuphelisa.
Yintoni eyenzekayo kwiPreakeven Point Ukuba kuthengiswa kweNtengiso
Kuthekani ukuba utshintsho lwakho lwentengiso? Ngokomzekelo, ukuba uqoqosho lusemgangathweni, ukuthengisa kwakho kungase kuhleni. Ukuba kuthengiswa kweentengiso, ngoko unako ukubeka ingozi ekuthengiseni ngokwaneleyo ukuhlangabezana nephulo lakho. Ngokomzekelo we-XYZ Corporation, awukwazi ukuthengisa iiyunithi ezingama-50,000 eziyimfuneko ukuze uphule.
Kwimeko apho, awukwazi ukuhlawula zonke iindleko zakho. Yintoni ongayenza kule meko? Ukuba ukhangele i-formula ye-breakeven, uyabona ukuba kukho iisombululo ezimbini kule ngxaki: unokuphakamisa intlawulo yemveliso yakho okanye unokufumana iindlela zokunciphisa iindleko zakho, zombini ezizinzileyo neziguquguqukayo.
Ukukhawulwa kweendleko kuthinteka njani kwiPreakeven Point
Masithi ufumana indlela yokunciphisa iindleko zakho okanye iindleko ezizinzileyo ngokunciphisa umvuzo wakho ngo-R10 000. Oku kwenza iindleko zakho ezizinzileyo zihla ukusuka kwi-60,000 ukuya kwii-50,000 zamawaka.
Ukusebenzisa ifomula efanayo kunye nokugcina zonke ezinye iinguqu ezifanayo, iphuzu lokuphuza liya kuba:
$ 50,000 ÷ ( $ 2.00- $ 0.80) = iiyunithi ezingama-41,666
Ukuqikelela, ukunciphisa iindleko zakho ezinqamlekileyo zinciphisa indawo yakho. Ukuba unciphisa iindleko eziguquguqukayo ngokunciphisa iindleko zeempahla ezithengiswa kwi-0.60 yeyunithi nganye, ngakolunye uhlangothi, ngoko ke indawo yakho yokuphambana, ephethe ezinye iinguqu ezifanayo, iya kuba:
$ 60,000 ÷ ( $ 2.00- $ 0.60) = iiyunithi ezingama 42,857
Kulo hlalutyo, unokwazi ukuba ukuba unokunciphisa iindleko eziguqukayo, unokunciphisa indawo yakho yokuphunga ngaphandle kokuphakamisa intlawulo yakho.
Ubudlelwane phakathi kweendleko eziThuthiweyo, iindleko eziguqukayo, ixabiso kunye nomqulu
Njengoko ungumnikazi we shishini elincinci, uyabona ukuba nayiphi na isigqibo oyenzayo malunga nemilinganiselo yemveliso yakho, iindleko ozenzayo kwishishini lakho, kunye nexabiso lokuthengisa lihambelana.
Ukubala iphuzu lokuphulukana liyingxenye enye yenkcitho-intengo-intengo-mali, kodwa ngokuqhelekileyo ibaluleke kakhulu kwisinyathelo sokuqala sokumisela intengo-intengo yokuqinisekisa inzuzo.