Indleko inzuzo kuhlahlela inkampani - ngesisekelo sokuthuthuka

Imiphumela imisebenzi kulinganiswa at imigomo yabo ngokuphelele futhi isihlobo. Omunye izinkomba main womsebenzi kuyinto ukuhlaziywa izindleko-inzuzo. Ngokuvamile, nomqondo inzuzo kusho inzuzo. Uma umphumela kusuka yokuthengisa idlule izindleko zokukhiqiza yayo, ukudala ethile inzuzo, inkampani ubhekwa engabizi. Nenzuzo has inhlangano ezijulile ngokwezomnotho okwambula lonke uhlelo izinkomba. Banezinhliziyo ingqondo - inzuzo ngamunye ruble atshalwe zempahla. Zonke eziseceleni kubalwa isihlobo.

inkampani ngayinye inikeza yokusebenza, nokutshala izimali kanye ngezimali imisebenzi. Ngakho, ukuhlaziya izindleko-inzuzo eyenziwa ngendlela yezinkomba ezifana ukubuya ku-amafa, izimpahla, izimpahla ukukhiqizwa, ukutshalwa kwezimali kanye izibambiso.

Nge ngokugcwele cost-ukusebenza ukuhlaziya isivuno elilinganisiwe imikhiqizo simiswe ngalendlela lelandzelako:

- inzuzo yokuthengisa,

- inzuzo ukukhiqizwa.

Indleko inzuzo ukuhlaziywa, ngokungafani kuya ukuhlaziywa inzuzo, kubonisa ngokugcwele umphumela ukuphathwa. Izinga inzuzo, okuyinto isilinganiso inzuzo yenqwaba umsebenzi owawenziwa, kukuvumela ubhekane namaqiniso imisebenzi e sekubika bese uliqhathanisa nabazalwane imiphumela imisebenzi ezinkathini ngaphambi. Lezi ukuhlaziywa izindleko-inzuzo manje zisetshenziselwe ukuhlola umsebenzi kanye nokusetshenziswa kwenqubomgomo utshalomali kanye namanani entengo.

Inzuzo kwemikhiqizo (RP) - isilinganiso nzuzo yemali ebiziwe. Kulinganiselwa kusetshenziswa indlela:

RP = (PS / SP) * 100%

Cn lapho izindleko zokukhiqiza,

PP - inzuzo kusukela ukudayiswa.

Omunye izinhlobo ngempumelelo kunayo inzuzo Ukuhlaziywa kuyinto ukuhlaziywa factorial inzuzo ukukhiqizwa. Ngalo kunqunywa umthelela izici ezihlukahlukene ezingeni yokuthengisa inzuzo. Ukuze izibalo ezinjengalezi kusetshenziswa indlela:

- umthelela yokuthengisa izimali:

Δ Kk = PPG × (Iv - 1)

lapho Δ PP - jika inzuzo ngokusebenzisa imali engenayo

PPG - imbuyiselo ngonyaka odlule,

Yves - Index of Revenue, esibaliwe ratio Amaholo zonyaka yokubika (e) ukuba imali yonyaka odlule (BN);

- umthelela ezingeni izindleko:

Δ IHu = C × Ives - Over,

lapho Δ IHu - jika inzuzo ngenxa yezindleko,

Kusukela lapho, C - izindleko zokukhiqiza ukubika izinkathi odlule;

- umthelela ezingeni izindleko zokuphatha:

LePhure Δ × Iv = WN - UB,

lapho Δ lePhure - jika inzuzo ngezithukuthuku ezingeni nezindleko zokuphatha,

Uro kanye WN - izindleko zokuphatha le-ukubika nesikhathi sangaphambilini;

- umthelela ezingeni izindleko commercial:

RCC Δ = UMA × Iv - Kpo,

lapho Δ RCC - jika inzuzo ngokuthengisa izindleko,

Cros kanye PKK - izindleko kwezentengiselwano ukubika nesikhathi sangaphambilini;

Ingqikithi izinguquko isici kunikeza umphumela ushintsho jikelele inzuzo kwenkathi ethile:

Δ = Δ P + Δ Kk IHu + Δ + Δ lePhure RCC.

Ukuhlaziywa kwe- ukubuya ku nokulingana ibalwa ngokuvumelana nemingcele ezifana:

- ukubuya ezinkampanini dolobha (RCP):

RCP = (SP / CP) * 100%

KP - inani capital,

PE - inzuzo net;

Inkomba lembula ukusebenza capital ibhizinisi futhi sinquma inani inzuzo, oluba iyunithi dolobha. Ukushintsha isilinganiso sokubuyisela ku nokulingana ngokuvamile kubangelwa ekushintshashintsheni intengo isitokwe phezu Ukuhwebelana isitokwe. Ngakho-ke, ukuphakama kwenani index akusho kubonisa ukubuya eliphezulu dolobha;

- Buyela etshaliwe (Rick):

Rick = PP / IR * 100%

lapho IR - utshalomali dolobha.

Lesi sibalo lembula nekusebenta ukutshalwa kwezimali eside. Inani labo kunqunywa idatha ezimali, njengoba isamba nezikweletu eside nokulingana masheya;

- inzuzo inhlokodolobha Imininingwane ibhizinisi (Rokp):

Rokp = PE / B * 100%

lapho B - umphumela esele kwesikhathi.

Lesi isilinganiso lembula nekusebenta inhlokodolobha ingqikithi ibhizinisi. Kulokhu, nokuthathe kwenza izinga lokhula kubonisa ukusebenza kahle eliphezulu yokusetshenziswa dolobha. Ngezinye izikhathi nokwehlisa inani lale isilinganiso kungase kubonise ukuwa e zabathengi isidingo imikhiqizo noma kwempahla isivuno sisiningi kakhulu khona.