Phindu mmphepete

m'mphepete kuoneka ngati chinthu chofunika kwambiri mapangidwe mitengo, ndi profitability ndalama malonda. Ndi umalimbikitsa kwathunthu zambiri profitability wa malonda, kukhala kusiyana pakati pa mtengo mtengo ndi kugulitsa mtengo. Monga ulamuliro, m'mphepete chimaoneka mu mawonekedwe a phindu pa unit wa katundu kapena ngati kuchuluka kwa mtengo kugulitsa.

Pali muyezo wa kusiyana pakati pa ndalama chochokera ku malonda mankhwala ndalama variable wa kampani. Njirayi imatchedwa "aakulu malire". Pa maziko ake sikutheka kuti aone mkhalidwe wonse wa zachuma ku kampani kapena zochitika zenizeni. Komabe, chithunzi ichi ntchito kuwerengera angapo zosintha zina. Choncho Mwachitsanzo, chiŵerengero ake kwa ndalama okwana amapanga koyefishienti aakulu malire.

Kusiyana phindu chochokera ku kugulitsa ndi ndalama variable ndi maziko mtima wa zopeza asanachotse ku kampaniyo. Choncho malire aakulu kuoneka ngati kufunika mawunikidwe, amene amadziwika chifukwa cha gulu lonse. index Izi aumbike pamaziko a antchito padera kupanga katundu (ntchito).

Mphepete aakulu akuimira zotsala kwaiye katundu ndalama. Izi muyeso, kuwonjezera, akhoza ankaona sanali opaleshoni ndalama kuchokera ntchito nchito za bungwe. Ndalama zimene amapeza sanali malonda zikuphatikizapo bwino ntchito ya pansi malongosoledwe a payables ndi receivables, kukhazikitsa ntchito mu nyumba ndi zofunikira gawo la chuma, pogwira ntchito pa mitundu sanali mafakitale ntchito, ndi zina zotero.

EBIT malire - kusiyana ndalama kuchokera kugulitsa katundu opangidwa ndi kampani (kupatulapo excise ndi VAT) ndi ndalama variable kupanga. Nthawi zina chithunzi akunena za kuchuluka kwa Kuphunzira. Pankhaniyi, phindu malire ngati mbali ya ndalama yomwe yatsala pa chilengedwe cha phindu ndi malipiro a ndalama lokhazikika. The apamwamba kuchuluka Kuphunzira, liwiro siyidzabwezedwa mtengo, ndi apamwamba a ndalama zimene kampani adzalandira pa mapeto.

EBIT malire (TRm) akhoza kuchita masamu pa unit wa katundu opangidwa ndi anagulitsa. mawerengedwe lino likunena zambiri zonena ndalama kudzera kupanga chilichonse pachikhalidwe latsopano kupanga.

Mmphepete phindu. chilinganizo

TRm = TR - TVC, kumene variable ndalama - TVC, okwana ndalama - TR.

Ngati malonda buku reimburse ndalama zonse za ogwira ntchito salinso chotsimikizika ndalama, phindu malire ndi wofanana ndalama lokhazikika.

Revenue ku kugulitsa katundu mwina upambana ndalama variable. Pankhaniyi, phindu malire a makulidwe ena.

Pamene kampani ndi chinkhoswe mu yopanga osiyanasiyana mankhwala, malinga ndi chizindikiro ichi, mungamvetse kwambiri zingamuthandize mu ulemu wa yapamwamba mitundu ya katundu. Pa nthawi yomweyo anatsimikiza ndi akumane (kapena opanda pake) kwa mankhwala ntchito. M'mawu ena, n'zotheka kudziwa amene amathandiza kwambiri kwa ndalama ogwira wonse, ndi amene kubweretsa imfa kwambiri. Kuchita izi, onani gawo lanji la phindu mmphepete mwa ndalama pa mtundu mankhwala payekha.

Mtengo wa mawerengedwe amadalira ndalama variable ndi mitengo - kwambiri mfundo variable. Monga mmene kumapeto, kuonjezera index ndalama ayenera kapena kuwonjezera malire pa katundu, kapena kugulitsa zambiri za buku lake, ndi Choncho - kukhazikitsa ndi kuti, ndi wina.

Choncho malire phindu ayenera kutengedwa ngati ndalama okhazikika ndi ndalama zopereka ndalama khoka ndipo malipiro a ndalama lokhazikika.