Njira mawerengedwe a mitengo ya zinthu. Kuliika ndalama pa unit wa linanena bungwe

Mitengo ya zinthu - ndi yofunika zachuma chizindikiro cha dzuwa kupanga. Choncho n'kofunika kudziwa mmene angachitire anapezazo ndi kupanga chiweruzo zambiri. Tiyeni tione mwatsatanetsatane za mitundu ikuluikulu ndi njira mawerengedwe.

mtima

Yowerengera - ndondomeko grouping ndalama onse obwera ndi kupanga mankhwala, pa zinthu zachuma. Ndi njira kuwerengetsa ndalama mu mawu ndalama. Njira yaikulu ya mawerengedwe: ndi kukatentha, poperedelny ndi mwambo. Onse njira zina kugulitsidwa - osakaniza njira pamwambapa. Kusankha njira ya malipiro zimadalira ntchito makampani-zenizeni.

An nkhani ofunika ndi kusankha chinthu kuwerengetsera. Izo zimatengera kasamalidwe lonse ndi dongosolo mawunikidwe mlandu, mwachitsanzo, magawano mu mtengo mwachindunji kapena kudzera m'njira zina. zinthu mawerengedwe ndi m'kukoma:

• mayunitsi thupi (zidutswa, makilogalamu, m, etc ....);
• magawo salembedwa zachilengedwe masamu kupanga kuchuluka kwa mankhwala amene katundu zaperekedwa kwa magawo zazikulu;
• mayunitsi muyezo ntchito kuyeza katundu, wopangidwa mwa mitundu angapo; za mtundu wina wa chizindikiro chilichonse amatengedwa ngati amodzi, ndi kuika otsala mawerengedwe koyefishienti;
• mtengo mayunitsi;
• mayunitsi nthawi (mwachitsanzo, makina maola);
• A unit wa ntchito (mwachitsanzo tonne-kilometre).

ntchito mawerengedwe

Iwo ali motere:

• phunziro woyenera wa zinthu kuwerengetsera;
• yeniyeni ndi kukambirana nkhani ya ndalama zonse;
• mmene ndipo amasokoneza chopangidwa;
• ulamuliro pa ntchito chuma, kugwilizana ndi mulingo wobvomerezeka ndalama yokonza ndi utsogoleli;
• kudziwa zotsatira za magulu a kuchepetsa ndalama;
• chizindikiritso cha nkhokwe kupanga.

mfundo

Njira mawerengedwe a ndalama kupanga - akonzedwa a mawunikidwe pa ulimi wa mtengo mankhwala, zimene kudziwa mtengo leni la mtundu winawake wa ntchito, kapena yunitsi ake. Kusankha njira makamaka kwa kuwerengetsera zimadalira chikhalidwe cha kupanga ndondomeko. Kugwiritsa njira mawerengedwe anaikira mabungwe osakwatiwa-makampani mu makampani popanga zinthu zofanana si asokoneza deta pa profitability katundu, ndi "smears" mtengo. Pamene kuwerengetsa ndalama mafakitale kupanga ndalama zolowa lilibe pa chaka mapeto WIP.

Njira mawerengedwe a ndalama, mungathe:

• kuphunzira mapangidwe mtengo wa mitundu ina ya katundu;
• kuyerekeza ndalama lenileni ndi dongosolo;
• yerekezerani ndalama kupanga mtundu winawake wa katundu ndi mtengo wa mankhwala mpikisano;
• kulungamitsa mtengo wa mankhwala;
• kusankha kupanga mankhwala yosafuna.

zinthu za ndalama

Kuchuluka okwana mtengo wa mankhwala opanga zikuphatikizapo mtengo wa:

• kugula zipangizo;
• kugula mafuta, kuphatikizapo zolinga zamakono;
• malipiro ndi milandu zosowa chikhalidwe ogwira ntchito;
• ndalama pamutu, utsogoleri;
• ndalama zina kupanga;
• ndalama malonda.

Woyamba zinthu zisanu zolowa zimapanga mtengo yopanga. ndalama malonda kusonyeza kuchuluka kwa ndalama za kugulitsa katundu. Izi ndalama ma CD, malonda, yosungirako ndi kayendedwe. Uwerenge zinthu zonse kutchulidwa nkhani ndalama kwa ndalama zonse.

Mitundu ya mtengo

Gulu la njira mtengo mlandu amapereka gulu m'magulu ya ndalama. ndalama Direct kugwirizana ndi ndondomeko kupanga mankhwala yokha. Awa woyamba zinthu atatu amene ali wa ndalama. Ndalama mozungulira zigwire ndalama za katundu pa magawanidwe ena kapena chiwerengero.

Magulu awiriwa ndalama akhoza zimasiyana kwambiri malingana ndi ntchito yeniyeni. Mu monomanufacture ndalama mwachindunji monga mwamtheradi ndalama zonse, monga zotsatira ndi kupanga mankhwala limodzi. Koma makampani mankhwala, kumene zinthu limodzi yaiwisi analandira osiyanasiyana zinthu zina, ndalama zonse yozungulira.

Ndalama komanso ndi variable ndi kuliika ndalama pa unit wa linanena bungwe. Gulu lachiwiri zikuphatikizapo ndalama, omwe pafupifupi sasintha ndi fluctuation mankhwala linanena bungwe. Nthawi zambiri ndi pamwamba ndi utsogoleri ndalama. ndalama zonse, zimene zingawonjezere ndi kukula kwa ulimi ndi variable. Izi zikuphatikizapo kuchuluka kwa ndalama allocated kugula zipangizo, mafuta, malipiro milandu. A mndandanda yeniyeni zinthu mtengo zimadalira ntchito yeniyeni.

Kukatentha (zosavuta) Njira

Izi si njira yotchuka kwambiri ya mawerengedwe, chifukwa limakupatsani kusonyeza zokhudza ndalama za dongosolo lonse ndalama kupanga. Njira imeneyi mawerengedwe ntchito, makampani osakwatiwa-mankhwala Mwachitsanzo, makampani migodi ya malasha. Mu bungwe palibe kufunika mu akawunti mawunikidwe. Mtengo kuchita masamu ndi kugawa ndalama okwana kupanga pa buku (chitsanzo pamwamba - chiwerengero cha matani malasha).

mwambo njira

Mu njira imeneyi, chinthu mawerengedwe ndi yeniyeni kupanga dongosolo. mitengo ya zinthu anatsimikiza ndi kugawa Uwerenge mtengo anasonkhanitsa ndi nambala ya mayunitsi chopangidwa katundu. Mbali yaikulu ya njira imeneyi ndi kuwerengera ndalama ndiponso ndalama uliwonse kuti. ndalama pamwamba atengedwa mu nkhani mogwirizana ndi kugawa m'munsi.

Mwambo mtengo mawerengedwe agwiritsa ntchito njira kupanga umodzi kapena ang'ono-ang'ono, imene kupanga ndondomeko ndi yaitali. Mwachitsanzo, zomera zomangamanga, amene anagubuduza mphero, cardinality anakumba zinthu zakale, kapena makampani usilikali, chogwidwa ndi processing ndi chopangidwa mankhwala kawirikawiri mobwerezabwereza. Yovomerezeka ntchito imeneyi chiwembu mawerengedwe mu kupanga nkhani ndi zovuta kapena aatali kupanga mkombero.

ndalama mlandu pokhala yachigawo mapeto mankhwala (malamulo anamaliza) kapena intermediates (zigawo, ikuluikulu). Izo zimatengera zovuta kwa dongosolo. Njira yoyamba ntchito ngati chinthu ndi chipatso ndi kupanga mkombero yochepa. Ndiye ndalama zonse m'gulu mtengo. Pankhani kupanga mankhwala wapakatikati, mtengo anatsimikiza ndi kugawa Uwerenge kuti chiwerengero cha zinthu zofanana ndalama.

njira ndondomeko mtengo wa mtengo mawerengedwe

Njira ntchito extractive (malasha, gasi, migodi, mafuta, nkhalango ndi ena.) Makampani, mu mphamvu m'badwo m'mafakitale processing. Onse a mabungwe pamwamba amakhala ndi mtundu kuŵeta, palibe kupanga yaitali adzizungulira, zochepa mankhwala osiyanasiyana, gulu limodzi, palibe kapena negligible kuchuluka kwa WIP. Chifukwa, kupanga mankhwala ndi onse zinthu mlandu ndipo mawerengedwe. mlandu mtengo ikuchitika mu kupanga mkombero ndi gawo makamaka. Akamaliza kwa ndondomekoyi, ndalama zonse zidzasankhidwa ndi nambala ya mayunitsi umatulutsa. Choncho kuwerengera ndalama ukonde.

Poperedelny njira

Monga dzina njira zikuonekeratu kuti chinthu amachita mawerengedwe ndondomeko chifukwa cha zomwe ndi kupanga mungafike kapena chomaliza mankhwala. Njira mawerengedwe ntchito kuŵeta, kumene zinthu zimapangidwa ndi kuthandiza zopangira mu magawo angapo motsatizana. Ena zinthu za nkhani angaphunzitse yekha nambala inayake ya malire ndi kumasulidwa ngati intermediates. Chofunika koposa ndi phased ndondomeko kupanga ogaŵikana ntchito mobwerezabwereza.

Mbali A njira ndi mapangidwe mtengo uliwonse kusokonekera anamaliza kapena kwa nthawi yeniyeni nthawi. Mtengo kuchita masamu ndi kugawa anapeza kuti kusokonekera kapena Uwerenge kutalika kwa nthawi chiwerengero cha mankhwala chopangidwa ndalama. Total ndalama yopanga mbali ndi mtengo wa mankhwala yotsirizidwa. ndalama Direct mopitirira ndi processing. Kusiyanitsa pakati pa ndalama ndi theka-SE aliyense kuti ndi ayesedwa WIP sikelo kumapeto kwa mwezi.

Poperedelny njira ya mawerengedwe ndi zopangira kwambiri tima. Choncho, kuganizira ena kuyenera mwadongosolo chotero monga kulamulira kugwiritsa ntchito zipangizo kupanga. Nthawi zambiri chifukwa cha cholinga ichi ikuchitika theka-yomalizidwa linanena bungwe mawerengedwe ukwati ndi zinyalala.

normative njira

Njira zimenezi zimaphatikizapo aziwerenga kuyambirira wa mtengo mtengo uliwonse mankhwala pamaziko a asayansi apeza panopa. Recent recalculated mu nthawi iliyonse. Payokha allocated ndalama molingana ndi malamulo ndi zolakwika kudziwa zimayambitsa otsiriza. Mtengo kuchita masamu monga Uwerenge ndalama muyezo, kusintha malamulo awa ndi zolakwika. Normative njira ya mawerengedwe limakupatsani kuwerengera mtengo mtengo pamaso pa kumapeto kwa mwezi. ndalama zonse zigwire ntchito pa malo a udindo ndi poyerekeza ndi ndalama enieni.

ABC njira

mawerengedwe aligorivimu:

• Dongosolo lonse la bungwe lagawidwa ntchito, monga kuti processing, zida ntchito, changeover, ulamuliro amasokoneza theka-kusasanyiwa, kayendedwe, ndi zina zotero. D. The zovuta kwambiri gulu la ntchito, ntchito zambiri ayenera allocated. Overheads ndi ntchito sakudziwika.
• Aliyense ntchito amaganiza kuti mtengo wachina osiyana ndi unit wa muyeso. Izi ayenera kutsata malamulo awiri: omasuka yodalirika deta, mmene ndalama polechennyh manambala ndi cholinga chawo chenicheni. Mwachitsanzo, chiwerengero cha akaidi wakukufunsani chifukwa kotunga zipangizo angathe kuyeza ndi chiwerengero cha mapangano anasaina.
• Chiyerekezo mtengo wagawo mtengo ndi kugawa Uwerenge ndalama za ntchito kuchuluka kwa iwowo.
• Kuwerengera ndalama ntchito. Kuchuluka kwa ndalama pa unit wa linanena bungwe kuchulukitsa ndi chiwerengero cha mitundu.

Kuti ndi, chinthu mlandu ndi osiyana opareshoni, mawerengedwe - ntchitoyi.

kusankha

Njira mtengo mawerengedwe ali m'gulu la zokolola, kuwerengera ndi kasamalidwe chikalata mu kumalo a ntchito. Kusankha njira ya malipiro zimadalira chikhalidwe cha ogwira ntchito: .. gawo Makampani, mtundu wa mankhwala, ntchito zokolola, etc. Zochita njira zonsezi mawerengedwe ingagwiritsidwe ntchito imodzi. Mukhoza ziwathandiza malamulo ndi mchikhalidwe zapamwamba kapena poperedelnym ntchito yaiwisi ndalama zipangizo. The njira osankhidwa mwapadera kulembetsa polinga kuti Policy Malawi.

Mwachitsanzo

kampaniyo manufactures mitundu itatu ya malonda. Tiyenera kukhala mtengo anakonza, ngati amadziwika kuti mwezi mphamvu yopanga ndi: mankhwala A = 300 zidutswa, mankhwala B = zidutswa 580, mankhwala C = 420 ma PC ...

Kaya njira ya mawerengedwe anali sanasankhidwe, muyenera kudziwa kuchuluka kwa ndalama pa botolo la mankhwala (Table 1).

nambala	chizindikiro	buku la ndalama
		A	The	C
1	Zofunika D (0.5 mtengo pakani. / Kg) makilogalamu / wagawo,	1	2	1
2	Zofunika E (mtengo 0,9 pakani. / Kg) makilogalamu / unit.	2	3	3
3	Nthawi imene ntchito maola / mayunitsi.	3	4	1
4	Mlingo wa malipiro, rubles / hr.	4	3	2.5

Table 2 limasonyeza ndalama zina.

nambala	Mtengo wachina (pakani. Per mwezi)	malo chiyambi
		kupanga	kukhazikitsa	Dongosolo	mu okwana
1	Malipiro ndi zopereka zotchinjiriza moyo	400	610	486	1526
2	Mtengo wa ndalama yanu magetsi	260	160	130	520
3	kukonza Os	40	10	40	100
4	malo	90	170	180	430
5	Depreciation Os	300	100	150	550
6	ponenera	-	80	-	80
7	mayendedwe	180	400	200	780
8	TOTAL	1270	1530	1186	3986

Ife kuwerengera kuchuluka kwa ndalama, ntchito njira zosiyanasiyana za mtengo mawerengedwe.

njira 1

Tingamasulire okwana mtengo uliwonse mankhwala, zochokera posonkhanitsa deta Table 1:

Mankhwala A: (1 * 0.5 + 2 * 0.9) * 300 = 690 rubles / mwezi ..

Mankhwala B: (2 * 0.5 + 4 * 0.9) * 580 = 690 rubles / mwezi ..

Mankhwala C :. (3 * 0.5 + 3 * 0.9) * 420 = 690 rubles / pamwezi.

Total mtengo mwachindunji 4702 rbl. / Mwezi.

Ife kuwerengera ndalama lotuluka ntchito iliyonse mankhwala mu mwezi watha. Kuti tichite zimenezi, kuchulukitsa zovuta, mlingo tariff ndi buku kupanga:

A mankhwala: 3 4 * 300 = 3600 rubles / mwezi ..

Mankhwala B: 2 3 * 580 = 3480 rubles / mwezi ..

Mankhwala C :. 1 * 2.5 * 420 = 1050 rubles / pamwezi.

Total ndalama chimachititsa 8130 rubles.

Chotsatira - mwachindunji kugulitsidwa, mwachitsanzo, mawerengedwe kuchuluka kwa ndalama mwachindunji ...

ndalama	mankhwala A	mankhwala	mankhwala C
ndalama Direct zakuthupi	2.3	4.6	3.2
Malipiro ndi sotsotchisleniya	14,89	7,45	3.1
Ndalama yaikulu mwachindunji	17,19	12,05	6.3
Voliyumu ya ulimi	300	580	420
Total ndalama buku lonse yopanga	5157	6989	2646
TOTAL	14792

Kudziwa kuchuluka kwa ndalama mozungulira pa unit wa mankhwala:

• Yopanga :. 1270/1300 = 0,98 rubles / unit.
• Kudziŵidwa :. 1530/1300 = 1,18 rubles / unit.
• Administrative :. 1186/1300 = 0,91 rubles / unit.

Kuchokera pa kuwerengetsera kale anapereka kudziwa mtengo wa zotsimikizira mankhwala:

ndalama	mankhwala A	mankhwala	mankhwala C
ndalama Direct pa wagawo	2.3	4.6	3.2
ndalama ntchito	14,89	7,45	3.1
Direct kugulitsidwa	17,19	12,05	6.3
ndalama tikupanga	0,98
leni mtengo opanga	18,17	13,03	7,28
ndalama yogawa	1,18
Adminraskhody	0,91
mtengo zonse	20,26	15,12	9,37

mawerengedwe Izi Mwachitsanzo zachokera mtengo masamu ndi kugawa ndalama kwa mwachindunji kapena kudzera m'njira zina.

njira 2

Taganizirani chitsanzo mawerengedwe imene pamwamba allocated malingana zovuta za kupanga ndondomeko.

kugulitsidwa mwachindunji yakhala ikuchitidwa mu Mwachitsanzo m'mbuyomu. Kuwerengetsa ndondomeko kwathunthu ndi ntchito tima:

Mankhwala A: 3 * 300 = 900 maola.

Mankhwala B: 2 * 580 = 1160 maola.

Mankhwala C: 1 * 420 = 420 maola.

Kudziwa mlingo wa kufalitsidwa ndalama mozungulira, ndi kugawa ndalama ndi buku la ndalama kupanga:

• kupanga: 1270/2480 = 0,51
• kudziŵidwa: 1530/2480 = 0,62
• Administrative: 1186/2480 = 0,48

Kutanthauzira ndalama mozungulira ndi kuchulukitsa mankhwala unit wa athandizira ntchito pa mlingo anapeza poyamba accrued.

chizindikiro	ndalama mosadziwika, pakani. \ mayunitsi.
	mankhwala A	mankhwala	mankhwala C
okhutira ntchito	3	2	1
ndalama kupanga (mlingo - 0.51)	3 * 0,51 = 1,53	2 * 0,51 = 1,02	0,51
'Ndalama implementation (mlingo - 0.62)	3 * 0,62 = 1,86	2 * 0,62 = 1,24	0,62
ndalama Administrative (mlingo - 0.48)	3 * 0,48 = 1,44	2 * 0,48 = 0,96	0,48

Kuchokera pa kuwerengetsera zokambidwa kale chimatanthauza mtengo kupanga:

ndalama	mankhwala A	mankhwala	mankhwala C
ndalama Direct pa wagawo	2.3	4.6	3.2
ndalama ntchito	14,89	7,45	3.1
Direct kugulitsidwa	17,19	12,05	6.3
ndalama tikupanga	1,53	1,02	0,51
leni mtengo opanga	18,72	13,07	6,81
ndalama yogawa	1,18
Adminraskhody	0,91
mtengo zonse	22,02	15,27	7,92

profitability

Phindu kupanga - ndi ndalama yotsala ya chimaposa pambuyo deduction ndalama zonse. Ngati mitengo ya katundu ndi mapulani chosinthika, chithunzi ichi zimadalira strategy a opanga galimotoyo.

Zinthu zamakono zinthu za lamulo mwachindunji pa mlingo malamulo ndi mtengo wa mafuta kwa okhawo a, magetsi, njanji katundu zoyendera ndi yofunika kwambiri pa moyo wa mankhwala. Pa mbali ya Makonsolo umamumvera lamulo mwachindunji pa osiyanasiyana katundu. Iwo limanenedwa ngati ntchito ya mavuto chikhalidwe m'dera ndi Bajeti mphamvu.

Ngati mitengo amamasulidwa, mphepete phindu kuchita masamu ndi mlingo adzabweranso.

Mwachitsanzo

Kapangidwe mtengo pa mayunitsi zikwi katundu zikuphatikizapo:

1. Zida - 3 zikwi rubles ..
2. Mafuta, kuphatikizapo zolinga kupanga - 1.5 zikwi rubles ..
3. Malipiro Antchito - 2 zikwi rubles ..
4. Milandu kwa malipilo - 40%.
5. Kupanga ndalama - 10% ya malipiro.
6. Banja ndalama - 20% ya malipiro.
7. Transport ndi ma CD - 5% mtengo.

Muyenera kuwerengera ndalama ntchito njira muyezo wa mawerengedwe a ndalama ndi kudziwa mtengo pa botolo la mankhwala.

M'nthawi siteji pamwamba kuwerengera ndalama magawo 1,000 wa mankhwala:

• milandu pa malipiro: 2000 * 0.04 = 800 pakani.
• ndalama opaleshoni: 2000 * 0.01 = 200 pakani.
• ndalama banja: 2000 * 0.02 = 400 rubles.

Mtengo kuchita masamu monga Uwerenge ndalama za ndalama zonse kupatula ndalama zoyendera: 3 + 1.5 + 2 + 0.8 + 0.2 + 0.4 = 7.9 (iwe ..).

ndalama ma CD: 7,9 * 0,05 / 100 = 0,395 zikwi rubles ..

The mtengo okwana: 7.9 + 0,395 = 8,295 zikwi Pakani.. kuphatikiza pa item: .. 8.3 rubles.

Tiyerekeze kuti phindu pa botolo la mankhwala ndi kuika pa 15%. Ndiye mtengo: 8.3 * 1.15 = 9.55 rubles.

mmphepete njira

No chizindikiro zosafuni- wa dzuwa la kupanga ndi phindu malire. Iye akudalira makampani kuti konza kupanga - kusankha osiyanasiyana ndi profitability wamkulu. Atanyamula katundu zida kugulitsidwa zizichitidwa kutenga nkhani phindu maximization.

njira tichipeza mu kugawa mtengo wa mitengo ya zinthu ndi malonda, atathana ndi variable. Otchedwa ndalama mwachindunji, amene zimasiyana malinga ndi buku la ntchito. Choncho mtengo yopanga kuchita masamu okha ndalama variable. The mwayi waukulu metol izi kuti okha mtengo wa wosalira mlandu ndi mtengo kulamulira.

Phindu malire - ndi ndalama owonjezera amakumana ndi ndalama mozungulira:

MD = Price - mtengo amasintha mosiyanasiyana.

Mwachitsanzo

Kuwerengera phindu malire kupanga mankhwala A, mtengo umene uli 160 zikwi rubles, ndi variable ndalama - .. 120 zikwi rubles .. Pakuti kuphweka anapezazo ndi kuganiza chikhalidwe kuti pamene atawalamula ndi wofanana Uwerenge ndalama lokhazikika la rubles 1 miliyoni.

nambala	chizindikiro	The malonda buku kwa mlingo opatsidwa kupanga ths. Opaka.
		matani 50	matani 40	matani 55
1	mtengo	7500	6000	8250
2	ndalama variable	5500	4400	6050
3	phindu mmphepete	2000	1600	2200
4	ndalama atathana	1000	1000	1000
5	boma zadzidzidzi	1000	600	1200

Kusintha phindu malire ndi kuchita masamu motere:

The kuwonjezera mphamvu kupanga matani 5: (55-50) * (160-120) = rubles 200 zikwi..

A kuchepa linanena bungwe la tonnes 10: (40-50) * (160-120) = -400 zikwi rubles ..

Makampani kuti ntchito kupanga mankhwala theka-kusasanyiwa, m'pofunika kuganizira kuti mtengo wa katundu ndi ntchito kwa kupanga ndalama zonse anatsimikiza mu mtengo chomaliza mankhwala. ndalama zonse chimadalira akuzindikiridwa mu nyengo malipoti, ndipo panja ndalama mmphepete.

Tiyeneranso kuganizira zofooka mu ntchito njira imeneyi. Izi asalakwitse popanga mapulani. Chigamulo kuonjezera profitability kupanga ndi kuchepetsa likuchita si malonda opindulitsa zikhazikitsidwe osati pa mawerengedwe ndalama mmphepete. Akufuna kukhala osiyanasiyana amapezeka mu yaitali, kuwonjezera mphamvu kupanga kukumana kufunika, kuwongolera zolowa kasamalidwe dongosolo - awa zinthu zonse malonda kuwerengera ndi ofunika.