Iimpawu kunye neMimiselo yoMrhumo weMali
Iindleko ezichaseneyo zeenkampani ziquka iindleko ezishintshayo kunye neenguqu kumanqanaba omveliso. Oku kubandakanya izinto eziluhlaza, umsebenzi othe ngqo kunye nombane, umzekelo. Iindleko ezizinzileyo yiindleko ezifuneka zikhutshwe nangona inkampani ingavelisi nayiphi na imiyunithi yemveliso. Imizekelo yeendleko ezizinzileyo ziquka ukwakha isakhiwo. iinshorensi, kunye nerhafu yerhafu.
Ukubala iMargin
Unako ukubala igalelo lomda ngokusebenzisa le equation elandelayo:
Igalelo iMargin = Imali engenayo yokuThengiswa - Iindleko eziguqukayo
Ngamanye amaxesha kunceda ukubeka impendulo ngokweeyunithi, ukuqonda ukuba ubuninzi beyunithi yomkhiqizo kuncedisa kwingeniso yenkampani, okanye kwicala eliphantsi. Umda wegalelo ngeyunithi ibalwa ngokuthi:
Igalelo leMargin ngeyunithi yokuthengisa = Intlawulo yeNtengo nganye kwiYunithi - Iindleko eziguquguqukayo nganye kwiYunithi
Ekubeni umda wegalelo uthatha umahluko phakathi kweentengiso kunye neendleko eziguquguqukileyo, isiqwenga esishiywe yi-intlawulo yeendleko ezizinzileyo kunye nenzuzo.
Ukuzihlukanisa nje inzuzo eseleyo, sebenzisa eli lilandelayo:
Igalelo leMargin - IiNdleko eziHlomelo = I-Net Operating Beneit or Loss
Ukuhlalutya igalelo lempembelelo yenkampani inikeza ulwazi ngempumelelo yenkampani. Ibhizinisi elivelisa inzuzo ephezulu kwiimveliso zalo ezinxulumene neendleko zayo ezichanekileyo kunye nezichaseneyo, xa kuthelekiswa nabancintisana nabo, zinomsebenzi osebenzayo kunye nokhuphiswano.
Ukusebenzisa i-Break-Even Formula
Ikhefu-yeyona ifomula ibala iqondo apho intengiso yenkampani ifaka iindleko zayo, kwaye akukho nzuzo okanye ilahleko. Kubalulekile ukuba iinkampani zikwazi ukuphuka-zize zikhomba ngoba zimele inani elincinci leeyunithi ezifunekayo ukuthengisa ukuze zihlale kwishishini. Yinto efanayo negalelo lomda ongenanto inzuzo.
I-denominator ye-break-even equation ngumda wegalelo. Ngokomzekelo, cingela inkampani ehleli iindleko zee-60,000 zamaRandi, intengo yemveliso ye-2.00 yeyunithi nganye kunye neendleko eziguquguqukayo ezingama-80 ngeyunithi nganye. Umzekelo olandelayo ubonisa indlela yokufumana inani elincinci leeyunithi i-XYZ Corporation kufuneka idibanise:
Uphulo-nakwiiNyunithi = Ixabiso elipheleleyo leendleko / igalelo leMargin nganye
I-Breakeven point = $ 60,000 / (i-$ 2.00- $ 0.80) = iiyunithi ezingama-50,000
Umda wegalelo, kulo mzekelo, yi-$ 1.20 nganye yunithi (i-$ 2.00 - $ 0.80). I-XYZ Corporation kufuneka ivelise iphinde ithengise iiyunithi ezingama-50,000 zeemveliso zayo nje ukufihla iindleko zayo zonke, ezitshintshileyo neziguquguqukayo. Kulo nqanaba lokuthengisa, inkampani ayiyi kuyenza inzuzo kodwa iya kupheka-nangomnikelo wegalelo we $ 1.20 nganye yunithi ithengiswe okanye i-$ 60,000 (50,000 X $ 1.20).
I-Marginal Margin vs Contribution Margin
Kubalulekile ukuba umphathi wezemali azi ukuba, kwingxelo yengeniso, umgama osemgangathweni wenzuzo kunye negalelo lomyinge alifani.
Ukubalwa kwemali engeniso yemali, ngokuphindaphindiweyo kuboniswe kwingxelo yengeniso yenkampani, umehluko phakathi kokuthengisa kunye neendleko zeempahla ezithengiswayo. Ngokuchasene nomyinge wegalelo, iindleko zeempahla zithengiswa ziquka zonke iindleko, zombini zizinzileyo kwaye ziguquke. Umrhumo wamanqaku ngumda phakathi kokuthengisa kunye neendleko eziguqukayo kuphela. Ukubala zombini kunokunika umphathi wezemali uncedo, kodwa ulwahlukileyo, ulwazi.
Umrhumo weMargin Ratio
Umrhumo womda wegalelo ngumda wegalelo, usekwe njengepesenti yentengiso epheleleyo. Kule ndlela, uzakusebenzisa umyinge wegalelo lomyinge, kungekhona umda wegalelo. Ukubala le mali kubalulekile kumphathi wezemali njengoko ijongene nenzuzo yenkampani. Bala inani elilandelayo:
Igalelo lomyinge wamanqaku = Igalelo lomyinge / ukuthengisa
I-ABC Corp. Igalelo lomlinganiselo wegalelo: (i-$ 40,000 yemali yemali / i-$ 100,000 yokuthengisa) = .40, okanye iipesenti ezingama-40.
Oku kuthetha ukuba kuwo wonke ama dollar ukwandisa ekuthengiseni, kuya kubakho ukunyusa kwama-40 ekhulwini kwigalelo lomda ukulungiselela iindleko ezizinzileyo.