Izindleko engaguquki kanye variable: izibonelo. Isibonelo izindleko variable

ebhizinisini ngalinye has izindleko ezithile ngokuhamba evamile yebhizinisi. Kunezinhlobo ezahlukene izindleko. Omunye wabo sihlinzekela ukwabiwa kwezibophezelo izindleko ku fixed kanye variable.

Umcabango izindleko variable

izindleko eliguqukayo - yilezo izindleko okuyizinto ngqo wakhona umthamo imikhiqizo kanye namasevisi. Uma inkampani ukhiqiza imikhiqizo ebhikawozi, uyisibonelo izindleko variable i ibhizinisi ezifana kungaholela ukusetshenziswa kafulawa, usawoti, nemvubelo. Lezi zindleko kuzokhulisa silingane amavolumu ekhiqizwa imikhiqizo ebhikawozi.

Into izindleko angase aphathwe njengodoti kwenombolo kanye nezindleko fixed. Ngakho, izindleko zikagesi ngoba amaziko zezimboni, lapho isinkwa kubhakwa, uzosebenza njengenhloko isibonelo izindleko onhlobonhlobo. Futhi izindleko zikagesi ukuze ukukhanyisa elingaphansi kwesakhiwo zezimboni - izindleko fixed.

Kukhona into efana izindleko semi onhlobonhlobo. Zihlotshaniswa ivolumu zokukhiqiza, kodwa ngezinga elithile. Nge ezingeni elincane izindleko zokukhiqiza, abanye namanje kungukuthi encishisiwe. Uma esithandweni ukukhiqizwa usolwa isigamu izindleko amandla alingana nasetshenziswa okugcwele kuhhavini. Lokho, kulesi simo, nokungawuvivinyi ngokwanele izindleko zokukhiqiza kungukuthi encishisiwe. Kodwa nokwanda okukhipha ngaphezu inani elithile kuzokhulisa izindleko.

Izinhlobo ezinkulu izindleko variable

Nazi izibonelo izindleko elibanzi ibhizinisi:

• Inkokhelo abasebenzi, okuyinto incike ivolumu imikhiqizo ezivezwa kubo. Ngokwesibonelo, e-baking umkhakha wombhaki, Packer, uma indlela yokukhokha ucezu-umsebenzi. Futhi lapha ingase ihlanganise amabhonasi kanye nemivuzo yokuthengisa ompetha amavolumu eqondile yokuthengisa.
• Izindleko of izinto zokusetshenziswa. Ngo Isibonelo sethu - kuba ufulawa, imvubelo, ushukela, usawoti, omisiwe amaqanda, njll, izinto emabhokisini izikhwama, amabhoksi, amalebula ...
• Isibonelo izindleko variable izindleko fuel nogesi, ichithwa inqubo ukukhiqizwa. Kungenzeka igesi yemvelo, uphethiloli. Konke kuncike ukukhiqizwa ethize.
• Esinye isibonelo ejwayelekile izindleko variable intela ikhokhwe kusekelwe ivolumu zokukhiqiza. Le ntela mkhuba ngaleso UST (obumbene intela nomphakathi), USN (esenziwe lula uhlelo intela).
• Nasi esinye isibonelo, izindleko variable kungenziwa ngokuthi amasevisi yokukhokha nezinqubo zemininingwane yezinye izinkampani, uma inani abasebenzisa lolusizo lihlotshaniswa ezingeni yenhlangano zokukhiqiza. Kungaba izinkampani zokuthutha, izinkampani zamasheya amafemu.

izindleko variable zihlukaniswe nenkhulumombiko

Lokhu ngokwahlukana kubangelwa ngenxa yokuthi izindleko ezahlukene okuguquguqukayo ngezindlela ezahlukene afakiwe izindleko izimpahla.

izindleko Direct Zrazy likhona izindleko izimpahla.

I izindleko zibekelwe wawuqeda wonke lo mqulu izimpahla ezikhiqizwa ngokuhambisana nohlaka echaziwe.

Izindleko variable esijwayelekile

Le nkomba ibalwa sokuhlukanisa zonke izindleko variable ku okukhiphayo. izindleko variable Isilinganiso ingehla kanye ukwanda okukhipha ukukhula.

Cabanga ngesibonelo izindleko isilinganiso okuguquguqukayo ibhizinisi yokubhaka. izindleko variable ngenyanga zaba ruble 4600., Ikhishwa 212 amathani imikhiqizo. Ngakho, variable isilinganiso kubiza imali ruble 21,70. / T.

Umqondo kanye nesakhiwo izindleko fixed

Awakwazi encishisiwe esikhathini esifushane. Nge zincishiswe noma ukwanda amavolumu ukukhiqizwa lezi zindleko ngeke kushintshe.

Ngu izindleko elimisiwe ukukhiqizwa ngokuvamile zihlanganisa lokhu okulandelayo:

• ukuqasha i-emagcekeni, izitolo, izindawo zokubeka impahla;
• inkokhelo izinsiza zikamasipala;
• ekuphathweni iholo;
• izindleko fuel namandla izinsiza asiqediwe ukukhiqizwa izindawo, futhi ukukhanyisa, Ukushisa, ezokuthutha kanye nomsebenzi t njll..;
• ukukhangisa izindleko;
• inkokhelo inzalo emalini ebolekwe ebhange;
• ukuthengwa ehhovisi zosizo, iphepha;
• izindleko amanzi okuphuza, itiye nekhofi ngoba abasebenzi enhlanganweni.

izindleko okwedlulele

Zonke izibonelo ezingenhla izindleko fixed kanye okuguquguqukayo inani kuze okwedlulele, okungukuthi, izindleko ingqikithi inhlangano. Njengoba umkhiqizo amavolumu ukwandisa izindleko sína abangaphenduki ezikhulayo ngokuya izindleko onhlobonhlobo.

Zonke izindleko, eqinisweni, amelela izinkokhelo yokufuna izinsiza - .. WezabaSebenzi, izinto, nophethiloli, njll inzuzo Inkomba ubalwa kusetshenziswa isamba izindleko fixed kanye variable. Isibonelo kubalwa inzuzo imisebenzi yokusebenza: inzuzo ehlukaniswa isamba izindleko. Nenzuzo ibonisa ukuphumelela inhlangano. Ayanda wekhasi, ngcono inhlangano. Uma margin ingezansi zero, izindleko idlule izimali, okungukuthi, inhlangano ayizwakali.

ukuphathwa izindleko ku ibhizinisi

Kubalulekile ukuqonda okushiwo izindleko variable futhi isilungisiwe. Nge ukuphathwa efanele izindleko inkampani yezinga labo zingancishiswa futhi inzalo enkulu. Nciphisa izindleko fixed cishe akunakwenzeka, ngakho ukusebeza kahle Izindleko nokwehlisa kungaba kwenziwe ngokuya izindleko onhlobonhlobo.

Ngingayithola kanjani ukunciphisa izindleko ibhizinisi

Enhlanganweni ngayinye, umsebenzi esakhiwe ngezindlela ezahlukene, kodwa ngokuyinhloko kunezigaba ezindaweni ezilandelayo ukunciphisa izindleko:

1. Ukuncishiswa zabasebenzi. Kuyadingeka ukuba ucabangele nokwenza kahle headcount, imithetho baqaphe ukukhiqizwa. Abanye abasebenzi zingancishiswa, nezibopho zalo basakaza phakathi lonke nabo ukuqaliswa inkokhelo eyengeziwe kuwumsebenzi owengeziwe. Uma ngabe ibhizinisi lakho ikhule ukukhiqizwa futhi kukhona isidingo ukuqasha abantu abaningi, ungaya ngokusebenzisa isibukezo imithetho zokukhiqiza kanye ukunwetshwa zesevisi noma umsebenzi kunyuke abasebenzi asebekhulile inyumbazane.

2. Izinto zokusetshenziswa ziyingxenye ebalulekile ye izindleko onhlobonhlobo. Izibonelo kusikeka kungaba kanje:

• ukucinga nezinye abahlinzeki noma ukushintsha imibandela ukulethwa, umhlinzeki ubudala;
• isingeniso imithombo kahle izinqubo yesimanje, ubuchwepheshe kanye nemishini;

• ophela ukusetshenziswa izinto zokusetshenziswa ezibizayo, noma izinto, noma ukuba esikhundleni saso kungene analogue eshibhile;
• Implementation kwempahla ahlangene izinto zokusetshenziswa kwamanye amakhasimende komunye umphakeli;
• ukukhiqizwa esizimele izingxenye ezithile kusetshenziswa ekukhiqizeni.

3. Ukwehla izindleko elikhiqizayo.

ukukhethwa kwezinye izinkokhelo ongakhetha ukuqasha Lokhu kungaba, ukuqasha isikhala sublease.

Lokhu kuhlanganisa ukulondoloza imali ethile Umbuso izikweletu, okuyiwona kufanele usebenzise ngokucophelela ugesi, amanzi, ukushisa.

Saving on ukulungisa kanye nokugcinwa imishini, izimoto, izakhiwo, izakhiwo. Kuyadingeka ukuba sicabangele ukuthi kungenzeka ukuhlehlisa ukulungisa noma isevisi, kungenzeka ukuthola izinkontileka ezintsha ngalezi zinjongo, noma eshibhile ukwenza ngokwakho.

Kuyadingeka ukuba banake yokuthi kuba ukukhiqizwa eshibhile futhi ukonga ngaphezulu kungenziwa ayisesemikhulu, aphumelele ovivinyweni oluthile ohlangothini izici omunye umakhi. Noma okuphambene nalokho, ukuze sandise ukukhiqiza futhi ukuba bafeze imisebenzi ethile bebodwa, ngokwenqaba ukubambisana ababasebenzisayo.

Ezinye izindawo Izindleko nokwehlisa kungaba izinhlangano yezokuthutha, imisebenzi asetshenzisiwe, nokwehlisa umthwalo wentela, izikweletu.

Noma yimuphi ibhizinisi kumele akhawunti yezindleko zayo. Ukusebenzela ukunciphisa bavuma ukulethela inzuzo kakhulu futhi ukwandisa nekusebenta inhlangano.