Ndalama variable: Mwachitsanzo. ndalama opanga

ndalama ogwira mwina tikambirana kuwunika poyamba osiyana. Gawo lawo potengera zinthu zosiyanasiyana. Kuchokera kaonedwe ka zotsatira za mtengo mankhwala zolowa kungakhale yozungulira kapena osadalira pa kuwonjezeka malonda. ndalama amasintha mosiyanasiyana, chitsanzo cha mtima umene amafuna mosamala, kulola mutu wa kampani kusamalira iwo ndi kuwonjezeka kapena mwayamba kufooka malonda mankhwala itatha. Choncho, n'kofunika kuti kamvedwe ka bungwe moyenera ntchito za gulu lirilonse.

makhalidwe General

Zosintha ndalama kampani (variable Cost, VC) ndi ndalama zimenezo gulu lomwe kusintha ndi kuchuluka kapena kuchepa mu kukula mu malonda a mankhwala. Mwachitsanzo, pa kuchotsa kampaniyo, ndalama variable akhale ziro. Ogwira ntchito kuti agwire ntchito yake bwino, ayenera nthawi zonse kuwunika ntchito ndalama zake. Ndipotu, zimakhudza kuchuluka kwa mtengo wa katundu anamaliza ndi zolowa.

Pakuti mtengo variable monga zinthu.

• Onyamula mtengo wa zipangizo, mphamvu, zipangizo, omwe amagwira ntchito yopanga mankhwala itatha.
• Mtengo wa mankhwala kupanga.
• Malipiro a ogwira ntchito, malingana ndi kukhazikitsa dongosolo.
• Chidwi zochitika za Ngopambana malonda.
• Misonkho: VAT, pa STS Ayenela.

Kumvetsa ndalama variable

Bwino kuzindikira chinthu monga ndalama variable, chitsanzo cha tanthawuzo tiyenela kuiganizila mwatsatanetsatane. Choncho, kupanga mu ntchito ya mapulogalamu ake kupanga amathera kuchuluka kwa zipangizo kuti adzapatsidwa mapeto mankhwala. ndalama awa akhoza zimachitika ndalama mwachindunji variable. Koma ena mwa iwo ayenera anapambulwa. Zinthu monga magetsi, ndipo akhoza zimachitika ndalama lokhazikika. Ngati muli n'komwe mu mtengo wa m'dera Kuphunzira, iwo ayenera kugwera mu gulu ili. Magetsi amagwira ntchito ndondomeko ya mankhwala kupanga, limatanthawuza kuti ndi ndalama yochepa variable.

Palinso mtengo, amene amadalira zolowa, koma osati malinga mwachindunji kuti ndondomeko kupanga. Khalidwe limeneli bwino zimayamba ndi kupanda kuchulukana (kapena owonjezera) Yopanga mismatch kapangidwe mphamvu.

Choncho, kuyeza mphamvu ya kampani pa kayendetsedwe ka ndalama zawo tiyenera kuziganizira ndalama variable ngati wamng'ono mzere Zithunzi pa imeneyi pa mphamvu yachibadwa opaleshoni.

Gawo

Pali mitundu ingapo ya gulu la ndalama variable. Ndi kusintha kwa ndalama kukhazikitsa amadziŵika:

• ndalama kuja omwe kukula monga momwe buku la kupanga;
• ndalama Progressive kuwonjezeka mosathamanga mofulumira kuposa kuzindikira;
• ndalama degressively omwe amaonjezera ndi kuwonjezeka mitengo kupanga pa liwiro kunsi.

zizindikiro Statistical wa ndalama variable wa kampani ndi:

• ambiri (Total variable Cost, TVC), amene masamu pa uthunthu wonse wa mankhwala;
• sing'anga (AVC, Avereji variable Mtengo), masamu pa botolo la mankhwala.

Malinga ndi njira yowerengera mu mtengo wa mankhwala yomalizidwa amadziŵika variable ndalama mwachindunji (chabe anatchula mtengo) ndipo mosadziwika (zovuta kudziwa zopereka zawo mtengo).

Ponena za ndondomeko linanena bungwe angakhale kupanga (mafuta, zipangizo, mphamvu, ndi zina zotero. D.) Ndipo sanali zipatso (kayendedwe, chiwerengero, ndi mkhalapakati. D.).

Common ndalama variable

Ntchito linanena bungwe ndi ofanana ndalama variable. Ndi mosalekeza. Pamene yosanthula ndalama zonse kubweretsa palimodzi, analandira okwana ndalama variable ya zokolola za kampaniyo.

Zimagwira okwana variable ndi ndalama mapulani likukhalira kuchuluka awo okwana mu kumalo a ntchito. mawerengedwe Izi anachita kuti kudziwa kudalira ndalama variable kupanga. Komanso, monga mwa dongosolo zosintha ndi ndalama mmphepete:

MS = ΔVC / ΔQ, kumene:

• MC - mmphepete variable ndalama;
• ΔVC - kuwonjezeka ndalama variable;
• ΔQ - kuonjezera linanena bungwe.

ubwenzi amatilola kuwerengera mmene ndalama variable mu chifukwa chachikulu kugulitsa katundu.

Yowerengera ndalama pafupifupi

Avereji variable mtengo (AVC) - yaikulu pa ulimi unit wa chuma kampaniyo. Mu uthunthu wina kukula linanena bungwe alibe mphamvu pa iwo. Koma pamene kapangidwe mphamvu amayamba kukula. Khalidweli ukugwirizana ndi heterogeneity ndalama Chinthu ndi kuwonjezeka awo kupanga mwaunyinji.

Chizindikiro anapereka kuchita masamu motere:

AVC = VC / Q, kumene:

• VC - chiwerengero cha ndalama variable;
• Q - kuchuluka kwa linanena bungwe.

Magawo kuyeza pafupifupi ndalama variable mu nthawi yochepa ndi ofanana ndi kusintha pafupifupi ndalama okwana. Kwakukulu kupanga mankhwala kusasanyiwa, wamkulu mtengo wonse kuyambira kukumana kuwonjezeka ndalama variable.

Yowerengera ndalama variable

Zochokera kumwamba, tikhoza chimatanthauza mtengo variable chilinganizo (VC):

• VC = Mtengo wa zipangizo + + + wamafuta Magetsi umafunika + malipiro + chidwi malonda wothandizira.
• VC = Gross malire - mtengo lokhazikika.

Kuchuluka kwa ndalama variable ndi kuliika ndi wofanana zosonyezera ndalama okwana gulu.

ndalama amasintha mosiyanasiyana, chitsanzo cha mawerengedwe zomwe zinakambidwa pamwamba, zimakhudzidwa mapangidwe chithunzi awo okwana:

Total mtengo = ndalama variable + kuliika ndalama.

CHITSANZO mtima

Kumvetsetsa mfundo za kuwerengetsa ndalama variable, tione chitsanzo cha kuwerengetsera lapansi. Mwachitsanzo, kampani amakhala ndi linanena bungwe lake la zinthu:

• Mtengo wa katundu ndi zipangizo.
• ndalama kupanga mphamvu.
• Malipiro a ogwira ntchito popanga katundu.

Akuti kuti ndalama variable ndi mwachindunji njila kwa kukula ndi kuchuluka kwa mankhwala itatha. Mfundo imeneyi n'komwe kudziwa yopuma-ngakhale mfundo.

Mwachitsanzo, akuti kuti yopuma-ngakhale mfundo 30 chikwi. Mayunitsi. Ngati ife kumanga Zithunzi, kutulukira-ngakhale mlingo wa ulimi adzakhala wofanana ndi ziro. Ngati voliyumu yafupika, ntchito kampani kudzalimbikitsa kwa chosapindulitsa ndege. Chimodzimodzinso ndi kuwonjezeka mabuku a gulu kupanga mudzalandira ndalama zabwino ukonde.

Kodi kuchepetsa variable

Zomwe dzuwa la ogwira mwina ntchito njira ya "chuma lonse" imene kumaonekera ndi kuwonjezeka mabuku kupanga.

Chifukwa pakuwonekera kwake kuli monga.

1. Kugwiritsa ntchito zipangizo zamakono, kufufuza bwino manufacturability.
2. Yafupika ndalama kopeleka malipiro a Ngopambana.
3. Waung'ono specialization kupanga, amene amalola kuchita sitepe iliyonse ya ntchito yopanga efficiently. Izi amachepetsa kukana ndalama.
4. Mawu oyamba a mizere sayansi ofanana kupanga, amene adzapereka zina mphamvu magwiritsidwe.

Pankhaniyi, mlingo wa kukula kwa ndalama variable anati pansipa kukula malonda. Izi kuwonjezera dzuwa la kampaniyo.

Popeza familiarized ndi maganizo amenewa, ngati ndalama variable, chitsanzo cha mawerengedwe umene ali m'nkhani ino, akatswiri a zachuma komanso Ngopambana angathe zosiyanasiyana kuchepetsa mtengo wonse wa ulimi ndi kuchepetsa kupanga. Izi chimathandiza tichepetse mitengo ogwira ntchito zolowa.