Cwangcisa ikhefu-nkqu: ulwakhiwo, kunye uhlalutyo indawo yoqhawulo-nkqu. Indlela ukuba zihlahle ishishini yoqhawulo-nkqu?

Le nkampani imiswe ukuze ibe nenzuzo. Kakade ke, iinkampani ezinkulu ziya bathi "bacinga wethu," "sifanelwe it", njalo njalo. N. Kodwa yonke iqala inzuzo. Ukuba ikhona kwaye likhula - ishishini kunceda, ukuba ngokuchasene - le nkampani ithathwa ngokuba "itshiswe-phandle".

Yintoni ekufuneka uyazi ukuba bahlale ezivenkileni? Ziziphi iindlela nolwemozulu kunye izibalo isicelo makhwelo firmachi? Enye yezona alula, kodwa akukho oluthembekileyo ngaphantsi - ukukwazi ukwakha ucwangciso yoqhawulo-nkqu.

nezimaphambili ezingundoqo yokuzixhasa lweshishini

Ngoku ke akunakwenzeka ukuba uvule ishishini ngaphandle ndicinga ngayo iya kuzisa njani yaye xa inzuzo kuqala. Imithetho Economics, lwabafundileyo, nkqu nabafundi bezikolo eziphakamileyo, ukunika ulwazi malunga izicwangciso zoshishino. Izakhono ibalulekileyo usomashishini engamelanga ithathwe njenge njenge "nangokuvulelekileyo loosomashishini" njengoko ukukwazi ukuvavanya ubungozi, iindleko kunye nexesha wachitha. Izalathisi yokuzixhasa lweshishini inokuquka iimpawu ezifana ezingundoqo:

• ishedyuli production breakeven;
• ukhuseleko factor imveliso;
• eqhinga kukhawulezisa imveliso.

A incinane

Ekuqaleni imi--30 kwinkulungwane yokugqibela, isikali kwimveliso ekwandeni ngokukhawuleza. Kwindawo ezinokhuphiswano kwakufuneka Indlela yokuhlola amathuba oshishino. Kwaba lelo xesha ke kwaye kwakukho indlela ulinganisele umthamo kakhulu kwimveliso (ngoku eyaziwa ngokuba ishedyuli yoqhawulo-nkqu yenkampani). Iinjineli Walter Rautenstrauch ecetywayo ukuze angqamane umthamo imveliso kunye neendleko ezinzulu lweshishini. Nangona kunjalo, ukwandisa umsebenzi bumabumela kwathabatha ukwahlulwa ibe iindleko ezizinzileyo kunye neguquguqukayo.

nezimaphambili ezingundoqo

Sinokuthi impumelelo lweshishini isekelwe izinto ezintathu - ixabiso kwempahla, umthamo yenzuzo kwimveliso. ixabiso yorhwebo ebekwe yi emarikeni. Umthamo imveliso ixhomekeke umthamo kwishishini, nenzuzo - iindleko zemveliso. Ikhala eyinqaba, kodwa ngaphantsi kwe iindleko ezinzulu, iindleko zemveliso, yaye ngoko ke, umahluko phakathi kwexabiso lemarike iimpahla malini ngaphezulu. Eli ke lona.

Ukwakha igrafu breakeven nje kukuvumela ukuba ufumane umlinganiselo ngokupheleleyo ezi mpawu. Microeconomics libhekisela uhlalutyo CVP-analysis. Ungayiqondiyo wabumba oonobumba bokuqala yamagama IsiNgesi: Ixabiso-Volume-nzuzo. Kubalulekile phambi kokuqala lwemisebenzi yemveliso ukwenza azihlole, ukuphepha ukudana kwixesha elizayo.

Enye elementi CVP na ukubalwa umthamo yemveliso, apho utyalo-mali kunye yokusebenza iindleko zokuqala uya kubuyekezwa. Ngamanye amazwi, singatsho ukuba uhlalutyo lwe break-nkqu ishedyuli ukuba xa nkampani iza kuba nenzuzo.

Yintoni ekufuneka uyazi ukuba kwakhiwe ucwangciso

Ukuze uphendule lo mbuzo malunga nokufumana inzuzo ka yokuqala banokuba ngeendlela ezimbini: ukugqiba ixesha (iinyanga ezintandathu, umzekelo), okanye ukubala ubungakanani imveliso ofuna ukuthengisa (1000 iziqwenga kwempahla). Kuzo zombini ezi meko sithetha ekubaleni indawo breakeven. Le meko apho isixa sazo zonke iindleko lweshishini, kuquka utyalo-mali yokuqala iya kulingana ingeniso evela zithengiswe ngexabiso lemarike iiyunithi impahla.

Indlela ukuba zihlahle ikhefu-nkqu? Okokuqala, kufuneka le datha ilandelayo:

1. Iindleko ezizinzileyo - ziindleko musa kuxhomekeka kumthamo kwemveliso. In iifomyula basisishunqulelo wasebenzisa TFC (total cost fixed). Xa kuziwa iiprojekthi ezintsha, iindleko ezizinzileyo zithathwa ukuba utyalo-mali lokuqala.
2. iindleko eziguquguqukayo - iindleko yalo imveliso kwimveliso. Bona luchazwa ngegama le ungayiqondiyo TVC (total cost variable).

Ixabiso lemakethi iyunithi yemveliso. It luchazwa ngu Latin unobumba P (ixabiso).

imibono Kuyimfuneko

Ukuziqhelisa, ukuze kuthi ukuba lo mzuzu yemveliso ingqamana kwindawo yentengiso kunokuba kuphela kwicandelo nkonzo. Yaba weenwele uthengisa kukho ubuchule bakho ngohlobo iinwele lwabathengi Umpheki ulungisa isaladi kuphela emva kokuba yayalela undwendwe, njl Ngoko ke, ukuze zihlahle kwindawo yoqhawulo-nkqu, kufuneka wenze ubhukisho ezimbalwa ..:

• ixesha imveliso yorhwebo ingqamana kunye ukuthengisa yayo ndawo;
• amazinga isicelo iyunithi yemveliso ye yorhwebo, kwakunye neendleko izinto kunye nezinto ekrwada kuhlala ingatshintshanga ngeli xesha yokubala nganye;
• lentengo nalo esisigxina;
• ukuqinisekisa ukuxhomekeka lungeniselo kwisixa eyakhutshwa umsebenzi yomgama kwimveliso.

Indlela ukubala kwindawo yoqhawulo-nkqu

Eneneni, indlela yokubekwa umthamo ofunekayo yemveliso imi ngolu hlobo lulandelayo:

BEPunits = TFC / (P-VC).

Ukuba kwisiphumo inani kwempahla impahla bahlulwe izinga yokukhululwa imveliso ngosuku, sifumana ngexesha apho iprojekthi iza kuba nemiphumo emihle. Kufuneka kukhunjulwe ukuba inyanga iintsuku zokusebenza hayi ngaphezulu kwe-22. Ukuze kube lula izibalo ngokuqhelekileyo thatha ixesha lwenyanga iintsuku ezingama-20.

Nanku umzekelo ocacileyo we ukubala. Kuyimfuneko ukuba utyalo-20 amawaka. Den. u Xa iindleko eziguquguqukayo ngo-25 emngxunyeni. u uyakwazi ukunyenyisa umthamo kwentengiso ngexabiso-50 d. u izibalo elula ukunika inzuzo embundwini beeyunithi zemveliso iziqwenga 800 (BEPunits = iiyunithi 20000 / (50-25) = 800). Icacisa ukuba mini unako ukuvelisa iiyunithi 5 imveliso, sifumanisa ukuba kufuneka kwiintsuku ezili-160 ukuqalisa inzuzo. Kuhleli kuphela ukuqinisekisa isixa-mali sengeniso efunekayo ukuze kuzuzwe yoqhawulo-nkqu ingongoma. Phindaphinda umthamo ebalwe kwemveliso kwi lentengo (800 * 50) kwaye ufumane emhadini 4000. u

Ixabiso okuhlalutya itshathi sekhefu-nkqu

ucwangciso Business kubandakanya ukucaza imingcipheko ebinokuba kujongela ishishini yonke. igrafu breakeven yenye yeendlela bokuxela nohlalutyo. Ukuze wenze oku, kufuneka ucinge imisebenzi inkampani kwisithuba sexesha elithile.

Kulo mzekelo, iindleko ezizinzileyo ziquka akukho iindleko ezinkulu, kwaye nokuba umthamo iindleko nokukhutshwa zemveliso: .. yaBasebenzi inshorensi yembuyekezo kunye mboleko, intlawulo kwizakhiwo zoshishino (ukuba irenti), njl Ukuba nka- ngaphezu kwesinye uhlobo lwemveliso, kodwa kutshanje kusinda iphothifoliyo iimveliso ezifana akwenzeki, kuyimfuneko ukwenza izibalo kuzo zonke iintlobo impahla. Kulo mzekelo, kufuneka kwakhiwe ucwangciso ikhefu-nkqu Excel. Oku kuya kunciphisa kakhulu ixesha elifunekayo. Ngokwakha phezu indiza zonke iitshathi, abahlalutyi banokugqiba yeyiphi imveliso wathengisa ngokwenene kakuhle kwimarike, yaye abanye - ngumthwalo kwinkampani.

Ukuze ubone ulwabiwo ezinamanqwanqwa iindleko isabelo iqela ngalinye yeemveliso ewonke. Iindleko ezizinzileyo zisasazwa ngokwentando isilinganiso yabhalwa.

amandla Financial

Xa icebo, indawo yoqhawulo-nkqu uzimisele. Oku kuthetha ukuba unako ukubala kunye namandla yemali lweshishini. It igqiba indlela ngokuqinileyo ngayo ngokukhuselekileyo ngokwazo ukunciphisa umthamo kwimveliso. Kuba ubalo usebenzisa umahluko phakathi kwengeniso yokuthengisa kunye ikhefu-nkqu ngongoma, wabhekisela kwingeniso. Uphawu ngenxa imisela ipesenti yokukhululwa iimpahla, nto leyo ukunciphisa imithamo yemveliso.

Kufuneka kuqatshelwe ukuba ixabiso amandla endibufumeneyo nto luphawu echanileyo. Inyaniso ukuba kwiphothifoliyo lweshishini njengoko imveliso "impumelelo" yaye "kan-". Ngokunciphisa imveliso 'nempumelelo "ukuya kwinani eliphezulu kunokwenzeka, ungafumana isiphumo esibi kule nkampani.

eqhinga production

Yintoni enye ufumanise ukuba silindele kuyaphula-nkqu ukuhlela? Idatha kwiindleko kunye kwemali zinokusetyenziswa ukufumanisa imveliso wokukhuthaza. Olu phawu lubonisa ipesenti utshintsho ingeniso kunye nokukhuliswa kwemveliso ye-1%. Ukubala eludinini eziyimfuneko phakathi ingeniso neendleko production bahlulwe eludinini enye, ngaphambili reduced kwisixa Iindleko ezizinzileyo. Le rate ungatshintsha ngokuhamba kwexesha, ngoko kuyimfuneko ukuba achaze ngokucacileyo ixesha.

izibalo trade

Indlela ukwakha igrafu lekhefu-nkqu evenkileni, leyo ethengisa kwindawo ezahlukehlukeneyo mveliso? Nokuba usebenzisa moya isoftware mifanekiso zizakulayishwa kangangokuba umhlalutyi ziya kuthatha ixesha ukuba "ukuwuqonda" isiphumo. Kuba uqikelelo nje ikhefu-nkqu ngongoma Ungasebenzisa le ifomula:

BEPincome = TFC * (100 / i).

Isalathisi i sichaza umlinganiselo eludinini lentengiso.

mboni

Abantu abaninzi olwamkele ngakumbi lumelo olubonakalayo lwe ulwazi. Ukuze ubone indawo yoqhawulo-nkqu nga ukuzoba igrafu ikhefu-nkqu Excel. Le iasi eme nkqo uqobo ichaza imali (ingeniso, iindleko, ixabiso, njalo njalo. N.). Le iasi enqamlezileyo imele iyunithi yemveliso (ngamanye amaxesha - time).

Unolwazi olubuthathaka yezibalo isixelela ukuba ishedyuli iindleko ezizinzileyo - umgca eyayingqalene iasi enqamlezileyo; bahlela iindleko eziguquguqukayo ovela imvelaphi nokulawula nezamazembe. Ngokufanayo, ukususela imvelaphi amagqabi kunye neshedyuli yengeniso ezifunyenweyo. Ukuze ubone indawo yoqhawulo-nkqu kuyimfuneko ekwakheni igrafu kunye jikelele iindleko (gross). Le line ziya kuqhutywa kunye iindleko eziguquguqukayo, kodwa ekuqaleni kuxhomekeke kwi iasi eme nkqo kwinqanaba Iindleko ezizinzileyo.

Kwindawo apho igrafu inqumla ingeniso ishedyuli iindleko kwaye imisela imveliso breakeven.