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Hlela ikhefu-ngisho: ukwakhiwa, kanye ikhefu-ngisho iphuzu ukuhlaziya. Indlela uhlela ikhefu-ngisho yebhizinisi?

Le nkampani esungulwe ukuze inzuzo. Yiqiniso, izinkampane ezinkulu nguye unelungelo lokunquma ukuthi "nokuthi acabangani ngathi," "isifanele", njalo njalo. N. Kodwa zonke iqala ngamadijithi inzuzo. Uma-ke kukhona futhi likhula - yebhizinisi inzuzo, uma kunalokho - inkampani kubhekwa "esesiphelile".

Yini odinga ukukwazi ukuze uhlale emakethe? Iziphi izindlela ukubikezela futhi izibalo isicelo imfundamakhwela firmachi? Omunye kakhulu elula, kodwa akukho esingaphansi okunokwethenjelwa - ikhono ukwakha schedule ikhefu-ngisho.

nemiqondo eyisisekelo nokusimama kwebhizinisi

Manje akunakwenzeka ukuvula ibhizinisi ngaphandle kokucabanga ngaso kanjani futhi nini oyoziletha inzuzo yayo yokuqala. Kubaluleka Economics, bafundiswa, ngisho nabafundi basesikoleni esiphakeme, ukuhlinzeka ngolwazi mayelana nokuhlela ibhizinisi. Ukuba nala makhono okukhulunywa ezibaluleke kakhulu usomabhizinisi akufanele kubhekwe njengento "ukuhlukanisa ebhizinisi" nekhono ukuhlola izingozi, izindleko bese echitha isikhathi. Izinkomba of nokusimama kwebhizinisi zingafaka izici eziyisisekelo ezifana:

  • Breakeven sinomsebenzi omningi;
  • ukuphepha isici zokukhiqiza;
  • asizakale usheshise ukukhiqizwa.

Umlando omncane

Ngasekuqaleni kwawo-30-yalolucwaningo kwekhulu elidlule, izinga umkhiqizo wawanda kunalokho ngokushesha. Endaweni ngokuya yokuncintisana kudingeka indlela ekuhloleni amathuba amabhizinisi. Yingaleso sikhathi-ke kwaba khona indlela kulinganiswa umthamo ezibucayi zokukhiqiza (manje eyaziwa ngokuthi i-break-ngisho isheduli yenkampani). Engineer Walter Rautenstrauch okuphakanyiswe correlate ivolumu sokukhiqiza izindleko bezakhamuzi ibhizinisi. Nokho, ukuze nokwandisa umsebenzi kule nkampani ke wathatha division zibe izindleko fixed kanye variable.

imiqondo eyisisekelo

Singasho ukuthi impumelelo ibhizinisi kusekelwe izici ezintathu - intengo kwezimpahla, ivolumu inzuzo ukukhiqizwa. Intengo lezimpahla esabekwa emakethe. Umthamo production kunqunywa umthamo ibhizinisi, futhi inzuzo - izindleko zokukhiqiza. Kuzwakala kungazwakali, kodwa engaphansi kwezigidi izindleko sína, the ephansi izindleko zokukhiqiza, futhi ngenxa yalokho, umehluko phakathi intengo emakethe kwezimpahla futhi zibiza ngaphezulu. Lona inzuzo.

Ukwakha igrafu Breakeven nje ikuvumela ukuthola isilinganiso elilungile kulezi zici. Microeconomics kubhekisela esenzakalweni esiyisimangaliso ukuhlaziywa CVP-ukuhlaziywa. Emelela kwakhiwa Uma kubhekwa izincwadi zokuqala zamagama ngesiNgisi: Izindleko-Volume inzuzo. Kubalulekile ngaphambi kokuqala imisebenzi zokukhiqiza lokufeza azihlole, ukugwema nokudumala okuthile esikhathini esizayo.

Omunye elementi CVP kuyinto ukubala umthamo production, lapho kokuqala utshalomali futhi kunciphise nezindleko kube khona ukwenanana. Ngamanye amazwi, singasho ukuthi ukuhlaziywa ikhefu-ngisho isheduli ukucacisa lapho inkampani kuyoba inzuzo.

Yini odinga ukukwazi ukwakha uhlelo

Ukuze siphendule lo mbuzo ngokuthola inzuzo wokuqala kungaba ngezindlela ezimbili: ukuze sithole isikhathi (izinyanga eziyisithupha, njengesibonelo) noma ukubala inani lomkhiqizo ufuna ukuthengisa (1000 izingcezu izimpahla). Kuzo zombili lezi zimo sikhuluma ukubala iphuzu Breakeven. Lena isimo lapho isamba sazo zonke izindleko zebhizinisi, kuhlanganise utshalomali kokuqala kuyoba ulingana imali engenayo evela ukuthengiswa intengo emakethe ye-amayunithi izimpahla.

Indlela uhlela ikhefu-ngisho? Okokuqala, udinga idatha elandelayo:

  1. izindleko Fixed - kukhona izindleko ungenciki ngevolumu ukukhiqizwa. Ngo amafomula isifinyezo esetshenziswa TFC (Kubiza fixed). Uma kuziwa imiklamo emisha, izindleko fixed abhekwa utshalomali kokuqala.
  2. Variable izindleko - izindleko lokhu okuphumayo ukukhiqizwa. Basuke okhonjiswe emelela TVC (Kubiza variable).

Intengo emakethe iyunithi ukukhiqizwa. It is okhonjiswe Latin incwadi P (intengo).

ezizathwini Kuyadingeka

Ekusebenteni, ukusho ukuthi okwamanje zokukhiqiza kuvumelana endaweni yokudayisa kungaba emkhakheni wemisebenzi. Kwakulapho wezinwele ethengisa amakhono akho ngesimo ikhasimende kwekhanda chef silungiselela isaladi kuphela ngemva iyala isivakashi, njll Ngakho-ke, ukuze icebo kugqekezwa ngisho iphuzu, kudingeka wenze ukubhuka ambalwa ..:

  • nesikhathi ukukhiqizwa impahla kuvumelana ethengisa yayo iphuzu;
  • amazinga isicelo iyunithi ukukhiqizwa lezimpahla, kanye nezindleko zosizo futhi izinto zokusetshenziswa zihlala zinjalo esingashintshi kuze kufinyelelwe esikhathini ukubala ngamunye;
  • intengo nayo fixed;
  • ukunquma ukwencika izimali kwinani ezikhishwe umsebenzi komugqa ukukhiqizwa.

Kanjani ukubala ikhefu-ngisho iphuzu

Empeleni, ifomula ukunquma ivolumu edingekayo kwezintathu zomkhiqizo simiswe ngalendlela lelandzelako:

BEPunits = TFC / (P-VC).

Uma inombolo okuholela kwezimpahla ezikhiqizwa ehlukaniswa ngesilinganiso ukukhululwa kwe-umkhiqizo ngosuku, sithola isikhathi lapho iphrojekthi kuyovuzwa. Kufanele kukhunjulwe ukuthi ngenyanga ka kwezinsuku 22 ukusebenza. Ukuze kube lula izibalo kujwayele ukuthatha isikhathi lwenyanga ezingu-20.

Nasi isibonelo esilula ukubala. Kuyadingeka ukutshala ayizinkulungwane 20. Den. u Lapho izindleko variable e 25 umhume. u ungalungisa ngevolumu yokuthengisa ngentengo 50 d. u izibalo ezilula ukunikeza inzuzo embundwini amayunithi zokukhiqiza izingcezu 800 (BEPunits = 20000 / (50-25) = 800 amayunithi). Icacisa ukuthi usuku angakhiqiza amayunithi 5 zokukhiqiza, sithola ukuthi udinga izinsuku 160 ukuqala inzuzo. It uhlala kuphela ukucacisa kwesamba semali adingekayo ukuze kuzuzwe ikhefu-ngisho iphuzu. Phindaphinda ivolumu ibalwa kwezintathu zomkhiqizo ku intengo (800 * 50) futhi uthole 4000 den. u

Inani kohlaziyo yeshadi ikhefu-ngisho

ukuhlela Business kuhilela ukuthola izingozi ukuthi kungayilulaza lonke ibhizinisi. igrafu Breakeven ingenye yezindlela bokubikezela nokuhlaziya. Ukuze wenze lokhu, kufanele ucabange imisebenzi inkampani ngaphakathi kwenkathi ethile yesikhathi.

Kulokhu, izindleko fixed zihlanganisa kungekho Tindleko, futhi kungakhathaliseki ngevolumu Ukukhishwa izindleko zokukhiqiza: .. Amadoda sika isinxephezelo umshwalense kanye loans, inkokhelo kwezakhiwo zezimboni (uma kuqashwa), njll Uma nkampani inyathelisa ezingaphezu kweyodwa uhlobo lomkhiqizo, kodwa ezweni lanamuhla ukusinda nge sikhundla imikhiqizo akunakwenzeka, kubalulekile ukwenza iimbalo zonke izinhlobo zezimpahla. Kulokhu, udinga ukwakha schedule ikhefu-ngisho Excel. Lokhu kuzokwenza kakhulu ukunciphisa isikhathi esidingekayo. Ngokwakha endizeni wonke amashadi, abahlaziyi ungakwazi ukunquma ukuthi iyiphi umkhiqizo ethengisa kahle emakethe, futhi abanye - umthwalo inkampani.

Ukuze ubone ukuthi ukwabiwa fixed izindleko isabelo iqembu imikhiqizo isiyonke ngamunye. izindleko Fixed zabiwa ngokusho Ingxenye sakhiwa.

amandla lwezezimali

Lapho abekwa, kugqekezwa ngisho iphuzu kunqunywa. Lokhu kusho ukuthi ungakwazi ukubala futhi amandla kwezimali zebhizinisi. Ithola kanjani ngokuqinile kungaba bona ngokuphepha ukunciphisa ivolumu okukhipha. Ukuze izibalo usebenzisa umehluko phakathi yokuthengisa ukuqhutshwa kanye ikhefu-ngisho iphuzu, okukhulunywe ngezimali. Isici okuholela inquma iphesenti ukukhululwa kwe-izimpahla, engase inciphise amavolumu ukukhiqizwa.

Kufanele kuqashelwe ukuthi etholakale amandla yenani akulona isici olunembile. Iqiniso lokuthi basuke iphothifoliyo ibhizinisi njengoba imikhiqizo "yimpumelelo" futhi "okusalele emuva". Ngokunciphisa ukukhiqizwa "yimpumelelo" kunombolo kungenzeka, ungathola yi ezimbi kule nkampani.

ukukhiqizwa asizakale

Yini enye uthole ukuthi uma ulindele aphambane-ngisho ukuhlela? Idatha izindleko izimali ingasetshenziswa ukucacisa ukukhiqizwa asizakale. Lesi sici ubonisa iphesenti ushintsho inzuzo begodu kukhula ukukhiqizwa 1%. Ukubala margin kudingekile phakathi kwenzuzo kanye ukukhiqizwa izindleko yahlukaniswa margin esifanayo, ngaphambili kwehliswa inani izindleko fixed. Lokhu kulinganisela Ungashintsha ngokuhamba kwesikhathi, ngakho-ke kuyadingeka ukuba ichaze ngokucacile ngaleso sikhathi.

izibalo ukuhweba

Kanjani ukwakha igrafu ikhefu-ngisho esitolo, okuyinto uthengisa ezihlukahlukene izindawo umkhiqizo? Ngisho nalapho kusetshenziswa indiza ihluzo isofthiwe kuyoba ezithwele ukuze umhlaziyi kuzothatha isikhathi "wokufunda" umphumela. Ukuze ukulinganisela olunzima kugqekezwa ngisho iphuzu zingase zisebenzise lokhu ifomula:

BEPincome = TFC * (100 / i).

I i Inkomba ichaza ngokwesilinganiso wekhasi okudayisa.

itulo

Abantu abaningi basabela kangcono ukumelwa sokuqhafaza kolwazi. Ukuze sithole ikhefu-ngisho iphuzu zingathola igrafu ikhefu-ngisho Excel. I-axis emile ngokuvamile ichaza imali (imali engenayo, izindleko, intengo, nokunye. N.). I eksisi evundla limelela iyunithi ukukhiqizwa (ngezinye izikhathi - isikhathi).

ulwazi Elementary wezibalo kusitshela ukuthi sinomsebenzi izindleko fixed - umugqa oqondele eksisi evundla; ukuhlela izindleko variable livela umsuka Ukudidiyela izimbazo. Ngokufanayo, kusukela umsuka amahlamvu kanye nesimiso engenile. Ukuze sithole ikhefu-ngisho iphuzu kuyadingeka ukwakha igrafu kanye jikelele (okwedlulele) izindleko. Lo mugqa eziyosebenza parallel izindleko variable, kodwa ekuqaleni kwalo amanga eksisi eqonde ngqo phezulu ezingeni izindleko fixed.

Iphuzu lapho igrafu ephambana kweSamba isheduli izindleko engenayo futhi inquma ukukhiqizwa Breakeven.

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