Izindleko zokukhiqiza Isilinganiso nezinye izindleko ngezigaba

Noma yimuphi zokukhiqiza akuyona ngaphandle kwezindleko. Izindleko (noma izindleko) - lokhu izindleko ukuthenga ezahlukahlukene.

izindleko ezinjalo kungaba kubhekwe nokuhlaziwa ngezindlela ezahlukene. Phakathi kumiswa ezomnotho kwakheka eziningi ezahlukene izinhlelo ngezigaba kanye amafomula izindleko ukubala. C maphakathi no-20 leminyaka baye basakaza izinhlobo ezimbili eziyinhloko of ngezigaba:

• ukuhlola izindleko zokukhiqiza;
• maqondana ubukhulu izindleko zokukhiqiza.

Izindleko Izindleko ukulinganisa indlela zihlukaniswe kwezomnotho, ezimali nokunye okungenziwa.

izindleko Economic - kuyinto zonke izindleko zebhizinisi kuzona usomabhizinisi ngqo inqubo ukukhiqizwa. Ngokuvamile, lokhu izindleko yokuzuza imithombo yangaphandle (izinto zokukhiqiza, amathuluzi, njll), nokukhokhwa izinsiza zangaphakathi inkampani, ezingalotshwanga kufakwe inzuzo emakethe, futhi wamukele inzuzo evamile njengoba isinxephezelo ingozi ibhizinisi.

izindleko Accounting - ishaja nezinye izindleko zezimali kuzona inkampani for yokufuna zangaphandle okokufaka.

izindleko Accounting zingahlukaniswa zibe oqondile (izindleko ngqo kwi ukukhiqizwa) kanye engaqondile (emkhathini wezulu, ithi amortization, izinkokhelo ebhange, njll).

Phakathi kwezomnotho, accounting, kukhona izindleko okunye. Eqinisweni - lena izindleko ithuba ukuthi wonke usomabhizinisi ulindele ukuba ngumnikazi.

Maqondana ivolumu izindleko zokukhiqiza esikhathini esifushane, benza zihlukaniswe fixed, variable futhi ingqikithi.

Permanent - kukhona izindleko akuncikile enanini nevolumu zokukhiqiza, okumele ikhokhwe noma kunjalo. Lokhu kuhlanganisa iholo abasebenzi unomphela futhi abaphathi, amortization, nokukhokhela kanye umshwalense, ukuqashwa kwezakhiwo nezindawo, kanye nezinye izindleko ezihlobene kakhulu ukuba khona inkampani.

izindleko eliguqukayo - inani izindleko kuzinto variable ukuthi zingahluka ngokuya ngevolumu ukukhiqizwa. Lokhu kuhlanganisa izindleko zokwakha, amaholo abasebenzi zokukhiqiza, zohambo, ukukhokhelwa ugesi, njll Kukhula ivolumu zokukhiqiza - ayanda izindleko onhlobonhlobo.

izindleko engaguquki kanye variable tente Kubiza zokukhiqiza. Uma ukubaluleka wokukhipha ilingane no-zero, izindleko jikelele aqukethe kuphela lwenani njalo. Lapho ukukhiqizwa iqala, izindleko isiyonke kancane kancane value abo, ngokulandelana, engeza izindleko variable elivamile.

Ukubala nokuhlola uqhathanise nekusebenta ukukhiqizwa, kubalwa izindleko kwesilinganiso sayo, okungase kafushane kuchazwa ngokuthi inzuzo ukukhiqizwa kwenani elithile imikhiqizo, evamile ngokuthi iyunithi ukukhiqizwa.

izindleko esijwayelekile - kubiza, okuyinto ingxenye eyodwa iyunithi umkhiqizo kukhiqizwa. Babuye ihlukaniswe fixed, variable futhi ingqikithi.

izindleko njalo isilinganiso - lawa efanayo izindleko engashintshi, kodwa per unit zokukhiqiza. engavamile wabo ukuthi iyashiyana ngevolumu yokuthengisa, hhayi ngevolumu ukukhiqizwa.

Isilinganiso izindleko Imininingwane - kuyinto izindleko variable, izamba obonakaliswe iyunithi. Bona kungithinte isimiso banciphise nokukhuphula ubuyela izici ukukhiqizwa. Ngaphansi kwethonya isimiso okwandayo ukubuyiselwa jikelele izindleko isilinganiso ekuqaleni iwe, ekufinyeleleni ezingeni elithile, bese ziqala likhula ngaphansi kwethonya isimiso entela elinciphayo.

Ubude izindleko isilinganiso - isamba sazo zonke ngokuya izindleko iyunithi okukhipha ngayinye. Ukuzibala, ungasebenzisa izindlela ezimbili:

• ke ukwehlukana Kubiza ngenani imikhiqizo;
• tente isilinganiso izindleko variable futhi ngokwesilinganiso isilungisiwe.

Inani owesincane isilinganiso Kubiza ukucacisa lekahle futsi nokunenzuzo ezingeni yesikhashana inqubo ukukhiqizwa.