Ukuhlaziywa okuncane kanye nendima yayo ekutholeni inzuzo enkulu ngebhizinisi

Ukuhlaziywa okuncane kunendima ebalulekile ekuvumelaneni nezinqumo zokuphatha ezamukelekile ezinhlotsheni ezahlukene zebhizinisi. Igama layo lesibili ukuhlaziywa kwemkhawulo.

Indlela yokuhlaziywa kwe-margin isekelwe ekuqhathaniseni amaqembu amathathu ezinkomba zezomnotho ezibalulekile: "izindleko - engenayo inzuzo". Ngokusekelwe emiphumeleni yocwaningo olunjalo, ukubaluleka okubucayi nokulinganayo kwalokhu kwalezi zinhlawulo kubikezelwa ngenani elinikeziwe labanye. Le ndlela yokubala izinqumo zokuphatha inegama lesibili - ukuhlaziywa kwe-breakeven noma ukukhuthazwa kweholo.

Ukuhlaziywa okusemandleni kungakusiza ukuthola inhlanganisela eyengeziwe inzuzo phakathi kwezindleko ezihleliwe, izindleko eziguquguqukayo ngeyunithi yokukhiqiza, ivolumu yokuthengisa kanye nentengo. Yingakho zonke izindleko kumele zihlukaniswe zibe eziguquguqukayo neziguquguqukayo.

Ukuhlaziywa okuncane kwezinzuzo kwenziwa uma kuqhathaniswa neholo elingenalutho, elibalwe njengokuthengiswa kokuthengisa kunciphisa izindleko eziguquguqukayo eziwela kulokhu kugcwaliseka. Ngokususelwa kuncazelo, singasho ngokuqiniseka ukuthi imali engenayo yemali ihlanganisa izindleko nezinzuzo ezihleliwe.

Ukuze ufunde izici zenguquko emalini yenzuzo kanye nokubikezela ukubaluleka kwayo, ukuhlaziywa kwe-margin inikeza ifomula elandelayo:

Пр = ОР * (Ц - ПерЗ) - ПЗ, lapho i-ОР - ivolumu yokuqaphela ukukhiqizwa okuthile; Intengo ye-C - iyunithi; I-PerZ - izindleko eziguquguqukayo ngayinye ngayinye yokukhiqizwa; I-PZ - izindleko eziqhubekayo zazo zonke izinhlobo zokuthengiswa kwemikhiqizo efanayo.

Le fomula ingasetshenziselwa ukuhlaziya inzuzo etholakala ekuthengiseni izinhlobo ezithile zemikhiqizo. Ikuvumela ukuthi uhlole izinguquko zayo ngenxa yenani eliphelele lokuthengisa, izinga leziguquko kanye nezindleko ezihleliwe, kanye namanani. Lokhu kubalwa kucatshangelwa, ngaphandle komphumela oqondile kwinzuzo yokuthengisa, futhi akuqondile. Ngenxa yezici ezinjalo zokusetshenziswa kwalokhu kubalwa, kunokwenzeka ukuthi kunqunywe ukucacisa ngqo ukuthonya kwezinto eziguqukayo kwinani lentengo.

Abantu abaye bahlela ibhizinisi labo, bafuna ukuthola njalo imali engenayo eningi, isb. Ukunciphisa umehluko phakathi kokungena nezindleko. Ukufeza umgomo wabo, bangashintsha ipharamitha ethile yomsebenzi, okubaluleke kakhulu futhi unegama elithi "control variable".

Ngakho-ke, uma ibhizinisi libandakanya ukukhiqizwa, ikhanda likwazi ukulawula noma umthamo wemikhiqizo ekhishwe, noma inani lezinsiza ezithengiwe. Ngokuqondene nemisebenzi yokuhweba, ukuhlukahluka kokulawula kungase kube ukukhetha okubalulekile ekuthengeni kwezimpahla (noma ukudla, noma izingubo).

Kuyinto ukuhlaziywa komkhawulo ongaphendula umbuzo wangempela wanoma yimuphi umabhizinisi ukuthi ngabe umphumela omkhulu uzotholakala ngokunyuka kokuguquguquka kokulawula okungenani okunye okunye.

Izimiso eziyinhloko zokuhlaziywa kwe-margin yizi:

- ukukhetha okuguquguqukayo kokulawula;

- Ukubalwa kwemali engenayo, okuhlinzekela ukwanda kwezinga lemali engenayo kanye nokwanda okwenziwe ngesikhathi esisodwa okulawulwa yilowo;

- Ukubalwa kwezindleko ezisemkhatsini kubonisa izinga lezinguquko ezindleko ezinkulu kanye nokwenyuka okukodwa kokuguquguquka kokulawula yiyunithi eyodwa;

- Ukuqhathaniswa kwalezi zinkomba ezimbili.

Uma imali engenayo yangaphakathi idlula izindleko eziphansi, kuhle ukukhulisa ukuhlukahluka kokulawula, ngaphandle kwalokho akusho.

Ukuqhubekela phambili kulokho okushiwo, singaphetha ngokuthi ukuhlaziywa okusemandleni kusiza ukuthi inhlangano yebhizinisi ihlolisise imiphumela yomsebenzi wezamabhizinisi futhi ibikezele inani layo elizayo ngekusasa.