Fixed nezindleko variable zihlanganisa ... Yini Izindleko variable zihlanganisa balance sheet

Zonke izindleko ibhizinisi zihlukaniswe variable futhi isilungisiwe. Umehluko omkhulu itholakala lokuthi ukuthi izinguquko ezithile nge uphakamise izwi ukukhiqizwa, nabanye - akukho. Nokho, izindleko fixed kanye variable zihlanganisa izindleko eziphathelene okukhiphayo kanye nokuqaliswa kwalo. Phezu ukuqedwa izindleko womsebenzi zezimboni ubalekela futhi iba zero. Cabanga ukuthi izindleko variable zihlanganisa. Isibonelo izindleko nayo izofakwa kuboniswe esihlokweni.

expensed

izindleko variable zihlanganisa:

1. Edayise nokusatshalaliswa izindleko (isithakazelo ekusetshenzisweni abaphathi yokuthengisa nezinye amaholo, kanye%, izinkampani ekhokhwa Outsourcing).
2. Intengo izindleko izimpahla ikhishwe.
3. izisebenzi zokusebenza nehaba (ingxenye iholo, okuyinto kuncike amazinga ababulawa).
4. Izindleko fuel, izinto zokusetshenziswa, amandla nezinye izinto emisebenzini ukukhiqizwa.

izindleko variable zihlanganisa futhi ezinye izintela: VAT, imisebenzi mkhuba, amashaji ku sts UST imiklomelo.

Injongo ekubaleni

Ukuze isici ngasinye, kube inkomba yokuthi umqondo noma isidingo ukubona incazelo abo etemnotfo. Uma sikhuluma injongo ibhizinisi, zingabantu, ngokuvamile, ezimbili: ukwehla izindleko noma umholo. Ngo generalizing imiqondo le kuphakama inzuzo (inzuzo) wenkampani. Ephakeme inomboro, esitebeleni more yilona isimo sezimali inkampani, uyoba namathuba engeziwe ukuheha ukuboleka ezengeziwe, ukuze sandise lobuchwepheshe kanye ukukhiqizwa umthamo. Inkampani kulokhu ukwandisa inani layo siqu emakethe, ukuthuthukisa ukukhanga utshalomali. Ukuhlukaniswa izindleko ibhizinisi isetshenziswa ukuphathwa kwezimali. abaphathi yenkampani kudingeka wazi ukuthi iyini izindleko variable zihlanganisa. Line, lapho iqembu kubonakala izindleko hhayi ezitatimendeni zezimali. Ukucacisa kahle ubukhulu baleso lezi zindleko e isakhiwo Imininingwane ivumela ukuhlaziywa lenkampani. Umhlahlandlela, wazi ukuthi izindleko variable zihlanganisa, esele kwemali kanye engenayo uyakwazi cabanga amasu ahlukene ukuphathwa ukwandisa inzuzo inkampani.

Ukukhiqizwa nokulandelela ivolumu

Ukuze uqonde kangcono ukuthi yini izindleko variable zifaka phakathi, kodwa kufanele acabangele ukuhlala ngokwehlukana kwabo kuye labo noma ezinye izimfanelo. Ngokusho zokukhiqiza yokuthengisa umthamo yalokho kukhulula:

1. izindleko Proportional. Ngo ukubala besebenzisa Coefficient kuyaqina 1. Yandisa ezindlekweni variable wenziwa ngokulingana oqondile ukwandisa umthamo production. Ngokwesibonelo, lo somabhizinisi kunyuke ngo-30%, ngokulandelana, izindleko kuzokwanda esilinganayo.
2. izindleko Progressive. Factor lapha> 1.Peremennye Izindleko iyashesha ukuzwela uma izinguquko ivolumu lezimpahla okukhiphayo. Kuvele izindleko ukwanda kuzoba kuqhathaniswa ephakeme. Ngokwesibonelo, ivolumu kunyuke ngo-30%, kanti izindleko - ngo-50%.
3. izindleko Degressive. Factor ngabo <1. Endabeni uphakamise izwi ukukhiqizwa, izindleko ziyancipha. Lesi simo esiyingqayizivele sibangelwa ubizwa ngokuthi "ezomnotho" noma "umphumela ekukhiqizweni." Ngokwesibonelo, ivolumu ukukhiqizwa kunyuke ngo-30%, kanti izindleko -% 15 kuphela.

Indlela ukunciphisa izindleko?

Njengoba omunye ongakhetha ukwehlisa izindleko variable sikhetha ukusetshenziswa kwezinto "esikalini umphumela". Ubonakala nge uphakamise izwi ukukhiqizwa futhi aphuma batch zokukhiqiza mass yemikhiqizo. Ngokwe-schedule "esikalini umphumela" kuyabonakala ukuthi nge okwandisa usayizi ukukhululwa ifinyelela iphuzu elithile. It kwencika phakathi kobukhulu besabelo izindleko umthamo ukukhiqizwa iba nonlinear. Ngesivinini lesifanako lapho kukhona ushintsho izindleko variable, singaphansi kwesilinganiso ukukhula Ukukhishwa / ukuthengiswa kwempahla. Izizathu ukuvela imiphumela zibala:

1. Ukuncishiswa nezokuphatha nezabasebenzi izindleko.
2. Ukusetshenziswa kwenqubekela-phambili kwezesayensi kwezobuchwepheshe ngcono.
3. Olugcwele komkhiqizo lunye. Nakuba ukugxila ukukhiqizwa ukuqaliswa eyinkimbinkimbi eziningi imisebenzi ethize kwandisa izinga lomsebenzi kanye inciphise inani umshado.
4. Khipha efanayo uchungechunge kwezobuchwepheshe umkhiqizo, ezengeziwe amakhono okukhiqiza.

inkomba static

Kulesi sisekelo izindleko zihlukaniswe zibe:

1. Jikelele.
2. Isilinganiso.

izindleko variable ezivamile zibandakanya zonke izindleko ezihlobene kulesi sigaba sama-ibanga kwezimpahla. Ukuze afeze izindleko isilinganiso 1 iyunithi. umkhiqizo noma iqembu lomkhiqizo.

kwezimali zezimali

Kuphethe ezimali, ukwaba:

1. izindleko ngqo. Lezi zindleko variable zihlanganisa izindleko ukuthi akunakubangelwa izindleko izimpahla. Lezi zihlanganisa izinto, izindleko energy, izinto zokusetshenziswa, inkokhelo, nophethiloli nokunye.
2. izindleko. Bathembele umthamo production, ngakho umnikelo wabo ukuze izindleko zokukhiqiza kunzima ukulinganisa. Leso simo isibonelo kwenzeka ukwehlukana ubisi ngesikhathi enza ku-ayisikhilimu bese umkhiqizo yesikimu.

Isilinganiso senqubo

Ngokusho lokhu umbandela ukwaba izindleko variable zokukhiqiza kanye non-ukukhiqizwa hlobo. Lo mqeqeshi owake wapheka libhekisela umkhiqizo ukukhululwa inqubo ngokwalo. Lezi zindleko variable zihlanganisa izindleko materials, izinto zokusetshenziswa, amandla kanye nophethiloli imithombo, amaholo abasebenzi ', njalo njalo. izindleko Non-ukukhiqizwa hhayi kuhlobane ngokuqondile ukukhiqizwa. Lezi zihlanganisa, isibonelo, ezintweni zokuhamba izindleko, ikhomishini ukuba ejenti kanye nanoma iziphi ezinye izindleko zokuphatha nokuthengisa.

ukubala

Ifomula libukeka kanje:

- Izindleko = izindleko variable ngoba izinto zokusetshenziswa + Okokhelekayo + ugesi + premium s / n +% kokusebenza.

Futhi, inkomba ingabalwa kanje:

- Izindleko variable = okwedlulele (abekelwe emaceleni) iholo - fixed izindleko.

Phula-ngisho iphuzu

Cabangela indima izindleko variable njengoba kunqunywe. Phula-ngisho iphuzu incike lezi zindleko. Lapho ufika umthamo othile ukukhiqizwa manje kuza okwamanje sokulinganisela. Kuleli qophelo, inani ukulahlekelwa futhi uzuza iphuzu. engenayo Net ngesikhathi esifanayo ilingana 0, futhi margin - fixed izindleko. Leli phuzu ikhombisa ubuncane ezibucayi ezingeni ukukhiqiza lapho inkampani ubhekwa engabizi. Mission yenkampani - ukwakha indawo yokuphepha kanye ukwakha ezingeni zokukhiqiza kanye yokuthengisa imikhiqizo ezaziyoba ibanga esiphezulu kusukela ngomzuzu break-ngisho. Le nkampani uzoqhubeka kusukela leli phuzu, ayanda ukuzinza wezimali, inzuzo, ukuncintisana. Nge ukwanda izindleko variable, leli phuzu kushintshile.

esibalulekile

Imodeli okuxoxwe ngazo ngenhla ngokuvamile usebenza ngezibopho komugqa phakathi ivolumu ukukhiqizwa kanye inzuzo / izindleko. Ekusebenteni, lezi ubudlelwano ngokuvamile kukhona nonlinear. Lesi simo kungenxa yokuthi ithonya izici ku usayizi womphumela. Lezi zihlanganisa:

• Seasonality isidingo.
• ubuchwepheshe osetshenziswayo.
• Lemisebenti encintisana.
• Izintela.
• izinkomba macroeconomic.
• "Ezomnotho".
• Uxhaso nokunye.

Ukuqinisekisa ukunemba imodeli, kufanele kusetshenziswe esikhathini esifushane mayelana nemikhiqizo ye-nezidingo esitebeleni.