Thola ukusebenza kanye zezimali. Izinga umphumela ukuhlolwa factor ifomula asizakale tekusebenta

Esikhathini izincwadi kwezomnotho ngokuvamile utholakala into efana "asizakale" (tekusebenta futhi zezimali).

definition

Ngakho, asizakale yokukhiqiza emelelwa isilinganiso izindleko variable futhi fixed ibhizinisi, ezithinta inzuzo yokusebenza, okuyinto ngokungabali izintela isithakazelo. Lapho semali okungaguquki kubiza ibhizinisi yokusebenza asizakale esivela ezingeni lelisetulu, okuholela nezinguquko ezincane amavolumu kokukhiqiza ukushintsha okuphawulekayo endleleni inzuzo yokusebenza.

Ngamanye amazwi, umphumela onjalo ingalo ukukhiqizwa kubonakala isizukulwane izinguquko nomholo obuqinile noma yiluphi ushintsho engenayo evela yokuthengisa futhi.

Hhayi lutho, kanye "asizakale" leli gama lisetshenziswe kulesi sihloko, igama elifanayo yayo - "isigwedlo". Ngempela, ngesiNgisi asizakale kusho "ingalo".

Ngakho, asizakale yokukhiqiza (yokusebenza - elinye igama layo) iyi-yokuba ukuphathwa ngempumelelo inzuzo wanoma iyiphi inhlangano ibhizinisi kusekelwe ngcono isilinganiso izindleko variable futhi isilungisiwe. Nale inkomba, kungenzeka ukuhlela noma yiziphi izinguquko kule inzuzo yenkampani kuncike yokuthengisa amavolumu ukushintsha. Kulokhu, kugqekezwa ngisho iphuzu ingabalwa.

Ukwahlukaniswa izindleko

Isimo kudingekile, lapho isigwedlo yokusebenza (asizakale), kungasetshenziswa - isicelo indlela wekhasi esekelwe ukwehlukana izindleko variable futhi isilungisiwe.

Ngakho, ayanda Ingxenye izindleko fixed izindleko ingqikithi ibhizinisi bhizinisi, ngaphansi ukushintsha margin inzuzo maqondana izinga loshintsho yemali ibhizinisi.

Ukubuyela Ukwahlukaniswa ezidinga kukhishwe imali, kufanele kuphawulwe ukuthi izinga labo (isibonelo, izindleko fixed) ngenzuzo yenkampani has nomthelela obalulekile isimo izinguquko ukubaluleka izindleko noma inzuzo. Lokhu kungenxa yokuthi isivuno ezengeziwe, okuyinto uya nezindleko fixed eyenziwe kweyunithi obengeziwe okukhiphayo. Kukhula izimali Imininingwane kusuka kule yunithi ezengeziwe eqeda umkhiqizo (noma umkhiqizo) sivezwe kula ushintsho inani inzuzo. Lapho ufika kugqekezwa ngisho ezingeni inzuzo Kumiswa, okuyinto isici ukwanda okusheshayo ezingaphezu kuka yokuthengisa.

Umthelela asizakale ezisebenza

Lokhu isigwedlo yokusebenza ngokwanele eliphumelelayo ekutholweni kuhlahlela ukwencika kuchaziwe ngenhla. Ngamanye amazwi, inhloso yayo esemqoka ukusungula ithonya inzuzo kunoma iyiphi izinguquko yokuthengisa amavolumu.

Ingqikithi yezenzo zakhe - Khulisa Revenue kutfutfukisa kukhula lokuhlanganisa enkulu inani inzuzo. Kulokhu, lo izinga lokukhula kungenzeka engavimba izindleko variable futhi isilungisiwe. Zezomnotho wafakazela ukuthi ephakeme inani izindleko fixed, ayanda izivimbelo.

Ukukhiqizwa asizakale (yokusebenza) ngokuya ambalwa libhekene Ukuqhathanisa izindleko fixed kanye okuguquguqukayo lemali yabo ingqikithi ukubaluleka yizinkomba zezomnotho ezifana Amaholo ngaphambi isithakazelo nezintela. izinhlobo ezaziwayo asizakale: intengo kanye zemvelo.

Kubalwa ukukhiqizwa ezisebenza asizakale, ngokunemba esanele ukubikezela noma yiluphi ushintsho yamaholo izinguquko ezahlukene kwesamba semali.

Ukuze uthole ukuqonda kangcono le nkomba kwezomnotho kubalulekile ukucabangela indlela yokubala.

yokusebenza asizakale

Ifomula ukubala ingalo yokukhiqiza ulula: isilinganiso semali engenayo kanye inzuzo kusukela ukudayiswa.

Uma ucabangela lemali isamba izindleko (variable futhi fixed) futhi inzuzo, singabona ukuthi ifomula kuhlaziywa asizakale tekusebenta kuthatha ifomu elilandelayo:

Ol = (IzA + Rper + Rpost) / P = 1 + Rper / + Rpost Ex / Eks.

Ukuhlolwa asizakale tekusebenta yenziwa yini njengoba amaphesenti, njengoba le nkomba uvezwa maqondana margin inzuzo inzuzo. Ngenxa yokuthi i- margin inzuzo, ngaphezu inzuzo ihlanganisa futhi inani izindleko fixed, ingalo yokukhiqiza uhlale mkhulu kwelilodwa.

Operating asizakale kube inkomba yokuthi inkampani

Inani lale inkomba kubhekwa ukubonisa hhayi kuphela riskiness inhlangano ibhizinisi, kodwa futhi uhlobo ibhizinisi lapho njengoba esethembise umshado. Lokhu kungenxa yokuthi i-ratio kule nokwakheka Kubiza izindleko - kukhombisa hhayi kuphela izici ibhizinisi ne-accounting nezinqubomgomo zayo, kodwa futhi izici legatsha ngazinye umsebenzi wayo kwezomnotho.

Zezomnotho wafakazela ukuthi ezingeni lelisetulu izindleko fixed izindleko sezizonke ibhizinisi ibhizinisi akuyona into ezimbi njalo. Lokhu kungenxa yokuthi inani eliphelele inzuzo abekelwe emaceleni akunakwenzeka. Ukwandisa ezingeni lokusebenza asizakale ikhombisa jikelele Ukwakha-up of umthamo production, sesimanje, ukwanda emshikashikeni umkhiqizo. Inzuzo ibhizinisi nge ezingeni lelisetulu ukukhiqizwa isigwedlo kakhulu ebucayi noma iluphi ushintsho ukubaluleka ukuqhutshwa. Lapho kuwa elibukhali yokuthengisa ibhizinisi ngokushesha "uwela" ngezansi kumkhawulo Breakeven. Ngamanye amazwi, inkampani nge eliphezulu kakhulu asizakale value - kunalokho okuyingozi.

Izimpawu nezinye izinhlobo zomculo kwezomnotho

Esikhathini izincwadi kwezomnotho kukhona ukusetshenziswa ngesikhathi esisodwa izinkomba ezifana yokusebenza asizakale zezimali. Kulokhu, uma isigwedlo ezisebenza ephawula Dynamics nomholo ngenxa yezinguquko kwesamba semali yenkampani, asizakale zezimali isivele ephawula ushintsho ukubaluleka imali net isithakazelo izinkokhelo on loans nokubonga ekuphenduleni izinguquko inzuzo yokusebenza.

Kunenye inkomba kwezomnotho - asizakale kuhlangene, okuyinto luhlanganisa asizakale ukusebenza kanye zezimali, futhi ibonisa indlela (bangaki ngemaphesenti), kuzoba noshintsho inzuzo emva ukukhokha inzalo ukuze ushintsho amaphesenti omunye ngemali.

Umthombo (lwezezimali) asizakale

Le nkomba ezingokomnotho isilinganiso dolobha siqu waboleka ibhizinisi, kanye nethonya layo nomholo. Nokwanda inani izikweletu dolobha kwehle le inzuzo inetha. Lokhu kungenxa ukwanda izindleko zokukhokha inzalo emalini ebolekwe.

Isilinganiso ezikweletini nokulingana isilinganiso ubonisa izinga ingozi (ukuzinza kwezimali). Inkampani enezinga eliphakeme le asizakale - ukwencika zezimali wenkampani. Uma inkampani imali imisebenzi yayo ibhizinisi kuphela ngezithukuthuku nokulingana, kungase ngetigaba izinkampani ngizimele ngokwezimali.

Ukukhokhela ukusetshenziswa dolobha waboleka ngokuvamile aphansi ukwedlula inzuzo, kokuthola ehlinzekwe ngaphezu kwabo. Wathi inzuzo eyengeziwe ingafingqwa ne inzuzo etholakale usebenzisa i-equity, okwandisa inzuzo isici.

imisebenzi

Ukuze uthole ukuhlaziya egcwele yizinkomba zezomnotho kubalulekile ukuze uthumele inkinga ingaxazululwa ngosizo asizakale ezisebenza:

• Umphumela zezimali lonke ibhizinisi, futhi sezinhlobo ezithile imikhiqizo usebenzisa uhlelo "izindleko - ivolumu - inzuzo";
• ekubalweni ezibucayi ukukhiqizwa iphuzu uyisebenzisa ekwenzeni izinqumo ezithile zokuphatha, kanye ne ukusungulwa izindleko imisebenzi;
• iinqunto nokusetshenziswa kwemiyalo ezengeziwe nokucabangela kwabo ukwanda kungenzeka intengo ngokuya izindleko fixed;
• ukucabangela ukuqedwa izimpahla ezithile lapho intengo uwa ngezansi ezingeni izindleko variable;
• inzuzo nokukhulisa ngenxa ukuncishiswa isihlobo izindleko fixed;
• ukusetshenziswa izinga inzuzo nge ukuthuthukiswa kwezinhlelo ukukhiqizwa, ukusungulwa lezimpahla amanani.

isiphetho

Kafushane nje, kufanele kuphawulwe ukuthi isigwedlo ezisebenza zingandiswa esebenzisa kwemali. A eliphezulu kakhulu ukukhiqizwa asizakale kungenziwa offset ngokusebenzisa asizakale. Okuxoxwe ngazo kulesi sihloko zingamathuluzi kutemnotfo sandla ekuzuzeni manje ukubuya ezidingekayo ekubekeni ezingeni lokulawula ingozi.