Ndandanda yopuma-ngakhale mfundo bwanji kumanga

wamalonda aliyense kuyesera kudziwa pamene kampani yake umawononga adzathedwa, ndipo akuyamba mumapezera, nachita padera mu izo zikutanthauza. Kuswa-ngakhale mfundo - ichi ndi chida chabwino kwa anthu ofuna kuona chiŵerengero ndalama ndi ndalama kumalo a ntchito. Kumvetsa, mukhoza chiwembu kutulukira-ngakhale mfundo, umene bwinobwino mmene kudya kukula revenues, atathana ndi ndalama variable, komanso kuona zomwe nthawi ndi otaya ndalama adzakhala positive.

Khama la yopuma-ngakhale mfundo

chizindikiro Izi zikusonyeza kuchuluka kwa mankhwala n'kofunika kuti kampani kuphimba ndalama zake zonse pamtengo winawake, phindu malonda ayenera kukhala ziro.

Ngati kampani adzagulitsa katundu NDIDZAKHALA phindu. Ngati kumene kuchuluka kwa malonda pansipa mfundo yopuma-ngakhale - wabizinesi ntchito patsikulo.

Mtundu wa chizindikiro

The mawerengedwe zikhoza kupangidwa m'njira ziwiri: mwa mawu a ndalama ndi mtundu. Izi chizindikiro mawu ndalama ndi dzina chachiwiri - pakhomo la profitability - ndi ndalama okwana kumalo a ntchito, lomwe lili mtengo weniweni. Amagwiritsidwa ntchito kawirikawiri kuwunika mphamvu ya malonda banja munda. Komanso, chifukwa pakhomo la profitability n'zotheka kuwerengera mtengo osachepera pa zomwe ndalama zonse mokwanira anaphimba.

Pofuna kudziwa mlingo wa mankhwala kampani, muyenera kugwiritsa ntchito zizindikiro zofanana ndipo ndalama variable komanso mitengo. Ukamanga ndandanda yopuma-ngakhale mfundo imeneyi mtengo mukhoza kuphonya, ukuganiza kuti chimaposa cha.

Tiyerekeze kuti wamba ndalama atathana - ndi hypostasis; Zosintha 1 mayunitsi. mankhwala - Yip; mtengo wa 1 unit. - EDC. Ndiye njira lidzaonekera izi: hypostasis / (EDC-SP).

Kusiyana pakati pa mtengo variable pa unit wa linanena bungwe ndi mtengo wotchedwa phindu mmphepete pa unit wa linanena bungwe.

kuswa-ngakhale mfundo

The mawerengedwe a pakhomo la profitability ndi zovuta kuposa mfundo yopuma, ngakhale mawu thupi. ndalama atathana (TFC) ayenera kumwedwa nkhani za mawerengedwe a index ichi, phindu (R) ndi okwana mtengo variable (TVC). Kusiyana mtengo ndalama ndi variable - mmphepete ndalama (MR).

Ntchito ziphiphiritso zimenezi, m'pofunika kudziwa chiŵerengero cha ndalama mmphepete (KMR) - chiŵerengero ndalama m'mphepete ndalama. pakhomo la profitability - chiŵerengero cha ndalama okwana chiŵerengero ndalama mmphepete - TFC / KMR. Nthawi zina yabwino kwambiri ndi kupewa mawerengedwe a chiŵerengero izi. Ndiye njira akhoza ankaimira motere: TFC * P / MR.

Chithunzi breakeven

Kutanthauza breakeven mfundo Makampani mapulani n'zovuta Musaone, chifukwa zingatanthauze kuwonjezeka mu zovuta za phindu. Nkofunika kuzindikira kufunika chizindikiro cha tidzasandulika osati chifukwa cha kuchuluka kwa ndalama kapena mitengo mankhwala, komanso pa nkhani ya kukula kwa ulimi. Kuwona mwatsatanetsatane ubale pakati pa ndalama ndi buku la ulimi, m'pofunika kuti amange Zithunzi yopuma-ngakhale mfundo. Iye ntchito mwakhama chuma masiku ano.

Kumvetsa mmene prostroen ndandanda breakeven mfundo paokha, muyenera choyamba kuyesetsa kumvetsa chiphunzitso ndi kumvetsa mfundo ziti chikoka mtengo uwu.

Malinga ndi x-olamulira m'pofunika kusonyeza chiwerengero cha katundu anagulitsa. ndalama kampani zimaonekera pa Y-olamulira. Ankamtsata akamachita chintchito ndalama variable ndi lokhazikika. ndalama atathana sasintha kukula malinga ndi chiwerengero cha malonda ndi malonda, kotero zochita zawo zikufotokozedwa kufanana kwa yopingasa olamulira mzere. Kuchuluka kwa ndalama variable ndi njila kwa kukula kwa malonda, choncho mtundu uwu wa mtengo akuonetsedwa ngati mzere wolunjika, amene amapita ku 0 ndi kumawonjezera ndi kuwonjezeka chiwerengero cha nkhani.

Mu Zithunzi za pa breakeven lozani m'pofunika kusonyeza mtengo weniweni. Pakuti variable izi ndi ndalama atathana zofunika mwachidule. Choncho, tchati amasonyeza breakeven mfundo yomweyi variable ndalama mzere. Havayo, inayambira kumeneko, kumene kuliika ndalama.

Chinthu otsiriza pomanga Zithunzi ndicho kusonyeza mzere wa ndalama ntchito. Mu Zithunzi za pa breakeven mfundo ndi pa poti mzere mitanda ya revenues wa ndalama ambiri. tanthauzo Economic yopuma-ngakhale mfundo - revenues, kumene phindu ndi ziro, kapena chimaposa imachititsa onse atathana ndi variable ndalama za kampaniyo.

Ndandanda yopuma-ngakhale mfundo Excel

Kuwerengetsa kutulukira-ngakhale mfundo pa Chiwerengero mu nthawi yathu anthu ochepa kwambiri chinkhoswe m'njira akatswiri. Izi zikhoza kuchitika mu kupambana. N'zotheka kulenga ndi ndandanda.

Muyenera kujambula ndi revenues ndi ndalama okwana kupanga pa buku osiyana. Ndiye chizindikiro anakhumba ayenera kuchita masamu. Kuti ajambule Zithunzi, onse deta pamwamba ayenera allocated, kenako adalenga tchati kumanja (Ikani / Tchati / Chithunzi). Chifukwa ndi losavuta kumva, ndi bwino kugwiritsa ntchito tchati ndi zolembera.