Inzuzo abekelwe emaceleni

I-margin ubonakala esiyinhloko kumiswa amanani, inzuzo ukumaketha izindleko. Kuyinto ibonisa ngokugcwele kakhulu inzuzo yokuthengisa, ngokuba umehluko phakathi ebiziwe futhi Imali yokuthengisa. Njengomthetho, ohlangothini lubonakaliswa ngesimo inzuzo iyunithi kwezimpahla ngalinye noma njengendlela amaphesenti imali yokuthengisa.

Kukhona elithile umehluko phakathi yinani lemali engenayo kusuka umkhiqizo yokuthengisa kanye nezindleko elibanzi inkampani. Ibizwa ngokuthi "wekhasi ezinkulu". On osekelwe kuyo akunakwenzeka ukuhlola isimo jikelele we ezezimali e inkampani noma umsebenzi othize. Nokho, lesi sibalo isetshenziselwa ukubala eziningi nezinye izinto eziguquguqukayo. Ngakho, ngokwesibonelo, i-ratio yayo imali Imininingwane edonsa Coefficient wekhasi okwedlulele.

Umehluko phakathi inzuzo Imininingwane kusukela ukudayiswa kanye nezindleko variable isisekelo ukuzimisela umholo ophelele kule nkampani. Ngakho, i-margin okwedlulele ubonwa njengenhlangano value kohlaziyo, okuyinto ephawula umphumela nenhlangano iyonke. Leli Inkomba is ngesisekelo kwabasebenzi etshaliwe ekukhiqizeni izimpahla (amasevisi).

I-margin okwedlulele limelela insalela eyenziwe izimpahla ngokheshi. Lesi isilinganiso, ngaphezu, kungase kubhekwe njengokuvamile non-yokusebenza imali kusukela imisebenzi yebhizinisi kwenhlangano. Ngokuba non-yokuthengisa engenayo kuhlanganisa ibhalansi imisebenzi ngaphansi incazelo okumele zikhokhelwe kanye Receivables, ukuqaliswa imisebenzi ngaphakathi izindlu kanye Tinsita wemboni komnotho, enifeza imisebenzi izinhlobo ze-non-yezimboni amasevisi, nokunye.

Ebit margin - umahluko phakathi imali etholakale ngokudayiswa kwezimpahla ezikhiqizwa yinkampani (Ngaphandle mkhuba ne-VAT) kanye variable ukukhiqizwa izindleko. Ngezinye izikhathi lesi sibalo ubheke inani Ukusabalala. Kulokhu, ohlangothini inzuzo kubhekwa njengengxenye semali uhlala phezu kwendalo kwenzuzo isinxephezelo izindleko fixed. Ayanda inani Ukusabalala, ngokushesha uzobuyiselwa izindleko, ayanda engenayo, lapho le nkampani izothola ekugcineni.

Ebit margin (TRm) ingabalwa iyunithi kwezimpahla ezikhiqizwa futhi ithengiswe ngayinye. Lokhu kubalwa inikeza ulwazi mayelana okwandisa imali ngokusebenzisa ukukhiqizwa ngamunye iyunithi entsha zokukhiqiza.

inzuzo Asemphethweni. ifomula

TRm = TR - TVC, lapho izindleko variable - TVC, engenayo Imininingwane - TR.

Uma umthamo yokuthengisa buyisela zonke izindleko ibhizinisi ayisekho imali okuqinisekisiwe, ohlangothini inzuzo ilingana izindleko fixed.

Imali etholakala ukuthengiswa kwezimpahla lingadlula izindleko onhlobonhlobo. Kulokhu, ohlangothini imbuyiselo osayizi abathile.

Lapho inkampani waziphatha ukukhiqizwa ezahlukene imikhiqizo, ngokuvumelana le nkomba, ungakwazi ukuhlonza ethembisayo maqondana umsebenzi oholelayo wesikhathi izinhlobo zezimpahla. Ngesikhathi esifanayo kunqunywa futhi okungekuhle (noma ezingenanzuzo) imikhiqizo ibhizinisi. Ngamanye amazwi, kungenzeka ukuhlonza yiziphi neqhaza kakhulu imali ibhizinisi wonkana, futhi lapho ukuletha kwafa. Ukuze wenze lokhu, zama ukuthola ukuthi yiziphi ingxenye wekhasi inzuzo e sezimali kwento ngayinye uhlobo lomkhiqizo ngamunye.

Inani ukubala incike izindleko variable namanani - ngempela amagugu onhlobonhlobo. Njengoba umkhuba ubonisa, ukwandisa Inkomba lokhu iholo kufanele noma ukwandisa ngomphetho wekhasi kulokho izimpahla, noma ukuthengisa ngaphezulu umthamo yayo, futhi kuhle - nokusebenzisa lokho, futhi omunye.

Ngakho, i-margin inzuzo kufanele kubhekwe njengendlela imali unomphela kanye nezindleko, isandla engenisweni inetha kanye isinxephezelo of izindleko fixed.