Kusanthula ntchito monga gawo la kasamalidwe mtengo. CVP-kusanthula. Kuswa-ngakhale mfundo

ndi kusanthula ntchito za kampani zimene? Kodi ntchito? Inu mukuona?

zambiri

kusanthula ntchito Cholinga kuzindikira kudalira zotsatila za chuma amakampani ku mabuku malonda ndi ndalama. Pakuti ntchito chiŵerengero cha mtengo / buku / phindu. Izi zimathandiza kudziwa ubale ndalama panopa ndi revenues zimatiyika pa ulimi. kusanthula ntchito Cholinga kupeza kuphatikiza kwambiri zaphindu wa zosintha. Njira iyi ndi imodzi mwa njira zothandiza kwambiri pokonza ndi kulosera kampani. Monga njira ina zimagwirizana ake nthawi zambiri ankagwiritsira ntchito mawu «CVP-kusanthula." Ngati zambiri angapezeke mu mabuku yachilendo. Analysis wa ntchito ali gulu:

1. Yopanga dzanja.
2. Kuswa-ngakhale mfundo.
3. Financial headroom.
4. Mmphepete ndalama.

dzanja yopanga

chiwerengerochi apereka ganizo la kusintha phindu, ngati chimaposa kugulitsa idzasintha ndi gawo limodzi. Yopanga ndalezo chiŵerengero limanenedwa ngati lalikulu phindu malire kuchokera. Kwakukulu chiwerengero cha ndalama atathana ndi m'pamenenso mphamvu. Tikumbukenso kuti ntchito kafukufuku ndi ndalama kasamalidwe monga osati mawerengedwe a magawanidwe, komanso kamasuliridwe zolondola. Ndiko kuti, ayenera Ndizachidziwikire kuti adzasintha m'tsogolo. Kuchokera pa mfundo zimenezi ayenera kukhala Nkosatheka zitsanzo chitukuko cha ogwira ntchito, imene idzachitika masamu pa mapeto a nthawi inayake imeneyi. Kuti tichite zimenezi, kuyang'ana chiŵerengero yabwino kwambiri pakati pa variable ndi ndalama mapulani linanena bungwe ndi mtengo wa mankhwala. pamaziko a koefishienti akhoza Ndizachidziwikire kuti ena ntchito wa kampani ayenera kukuza ndi umene pindani. CVP-kusanthula komanso kupereka lingaliro la zinthu, nchifukwa chake zotsatira ake amaona kuti chinsinsi malonda a kumalo a ntchito.

Kuswa-ngakhale mfundo

Izi ndalama kapena chiwerengero cha mankhwala kulola kupereka Kuphunzira zonse ndalama zonse zilipo ndipo phindu pamene null zimawonedwa. Angapezeke onse analytically ndi momveka. kusintha adzatsogolera chakuti kudzakhala imfa kapena phindu. Izi zimaonekera makamaka pamene ntchito njira zojambulajambula. Njira mawunikidwe yabwino kwambiri mu funso ndi kupeza phindu za nthawi imene wonyeketsa. Kuswa-ngakhale mfundo kuchita masamu osati kwa ogwira ntchito, komanso kuti mitundu ina ya chithandizo ndi mankhwala. Atangomva ndalama leni kuposa pakhomo, kampani amapanga phindu. Ikuluikulu nambala ya yopindulitsa kwambiri kampani. Ndipo zonse izi amatilola kudziwa kusanthula ntchito.

mphamvu Financial

chizindikiro Izi zikusonyeza mmene ndalama leni pamwamba pakhomo la profitability. Angagwiritsidwenso anafufuza, ndi kusiyana pakati leni pakhomo malonda. Zimenezi zimathandiza kulankhula za m'mene mukufunira kuti kugulitsa katundu kampani kuti asunge ntchito yake pa mlingo pano, ndi kuti muphunzire zimene zingakuthandizeni kuchepetsa ndalama zake, ngati n'koyenera kupikisana. Kudziwa chiŵerengero, monga chilinganizo ntchito:

ndalama headroom = ndalama - mtengo-mogwira mtima poyandikira (kwenikweni mu mawu ndalama).

Mu chuma msika yankho ku funso la mmene kampaniyo adzaphuka zimadalira kuchuluka kwa phindu analandira mwa iwo. Choncho, muyenera kusankha wololera komanso kudziwa njira ndi mwatsatanetsatane. mphamvu Financial komanso nadzapereka inu mukudziwa zomwe kampani ya inshuwalansi ndi pilo zolakwa choncho.

ndalama mmphepete

Ndipo tsopano tiyeni tiyang'ane pa gulu masika. Pankhaniyi, chidwi kwa ife ndi koyefishienti wa m'mphepete aakulu. Iwo limanenedwa ngati kusiyana ndalama ndi ndalama variable. Chinthu ichi ayenera zimaonetsa kusintha kwa malonda aakulu, anachita mu nthawi panopa poyerekezera ndi m'mbuyomu. Pa inu mukhoza kuweruza bwino gulu la Mabwana ndi ofufuza. Komanso, zochokera phindu mmphepete mwa kuchita masamu ndi zinthu za mtengo kupanga kwa malonda ndipo ambiri komanso oyang'anira ndalama.

mfundo zina zothandiza

Analysis ntchito amapereka osiyanasiyana zizindikiro zomwe bwino kusonkhezera mphamvu yokhayo ya ntchito kampani. Pakati pawo Tiyenera kutchura:

1. The yopindulitsa kwambiri mawu a kukhazikitsa osiyanasiyana zochepa chuma.
2. Breakeven malonda.
3. The osachepera kugulitsa mtengo.
4. Kutheka kuchepetsa mitengo ndi kukula voliyumu ya malonda.
5. Luso younikira mmene kusintha kandalama assortment bwanji phindu la kumalo a ntchito.
6. Yothetsera mavuto a mtundu wa kugula / yopanga mbali ndi / kapena mankhwala theka-yotsirizidwa.

Komanso, kugwiritsa ntchito kusanthula ntchito apereka chosonyeza wa zedi osachepera kuti amene ayenera kumwedwa pamaso pa zochitika zina.

Kodi inu kulabadira?

Pakuti starters, mukhoza kufunsa buku olemba I. Eremeeva "Sikuyenda kusanthula monga n'chofunika kwambiri pa ndondomeko kulamulira ndalama panopa: Model CVP». Iwo bwino motani njira zimene njira imeneyi amatilola kuyeza ntchito za bungwe, komanso amavomereza kusintha ntchito. Izi si ntchito yokhayo imene tikhoza amalangiza kuwerenga. Muyenera amatchulanso bukuli A. Brown "kusanthula Sikuyenda monga njira yofikira kwa mitengo." Kuzolowerana ndi mabukuwa adzalola kumvetsa, ngati si onse, ndiye osachepera ambiri mbali ndi mokoma ntchito kusanthula ntchito. Olemba zofunika kwambiri kupereka mmphepete ndalama chizindikiro chabwino. Kenako, mawerengedwe mtengo wa breakeven Mfundo anafufuza pakhomo la profitability imagwiridwa malire mapangidwe chitetezo ndi Calculated opaleshoni ndalezo. Chisankho cholondola adzatengedwa ndi kasamalidwe, zazikulu phindu la za cuma ndi gulu la. Ndi kusanthula ntchito tingadziwire nkhokwe kupereka cholinga ziyenera a mlingo wa ntchito, zilipo ndi kusowa angathe kapena kwenikweni kapena kuchuluka kwa chuma chawo malo ndi zina zotero. Njira imeneyi ndi ntchito ndi mkati, kotero inu mukhoza ngoziyo boma lenileni la zochitika.

Pomaliza

Mbali yofunika ya kusanthula ntchito ndi mosamala ndi kuphunzira Kapangidwe ka ndalama ntchito. Apa kupereka malangizo konkire sizingatheke (ngakhale ife tiganizire chuma lonse, koma nthambi chimodzi chokha). Pakuti kukhathamiritsa kufunika kuganizira alipo zinthu opaleshoni kulimbikitsa zinthu, kachitidwe yaitali, ndi zosintha zina zambiri. Zotsatira zabwino, kuwunika lagawidwa magawo osiyana, wakhala kuphunzira zinthu zina ndi kupeza mayankho a iwo wina ndi katswiri. Iwo ayenera kutsatira mzere wa wololera komanso kuphunzira bwino kwambiri, chifukwa sudzapereka chapamwamba kwambiri chimene mukufuna, koma amafuna kwambiri chuma.