Izindleko variable: isibonelo. Ukukhiqiza izindleko

izindleko ibhizinisi kungase kubhekwe njengokuvamile ekucubunguleni ngezindlela ezahlukene. ngezigaba kwabo kusekelwe izici ezihlukahlukene. Ngokombono umthelela umkhiqizo inzuzo nezindleko kungenzeka engaphansi noma ukuzimela ukwanda yokuthengisa. izindleko variable, isibonelo ukuzimisela edinga ukucatshangelwa ngokucophelela, ukuvumela inhloko inkampani uwaphathe ngokwandisa noma ukunciphisa yokuthengisa imikhiqizo isiqedile. Ngakho-ke, kubalulekile ekuqondeni inhlangano efanele imisebenzi kwanoma iyiphi inkampani.

izici Jikelele

Eziguquguqukayo izindleko inkampani (variable Izindleko, VC) yilezo izindleko inhlangano ukuthi ukushintsha nokwanda noma ukwehla ukukhula yokuthengisa wale mikhiqizo. Ngokwesibonelo, ngesikhathi ukuqedwa inkampani, izindleko variable kufanele kube zero. Enterprise ukuze bafeze imisebenzi yayo ngempumelelo, kudingeke bazihlole njalo ukusebenza izindleko zawo. Phela, nabo basuke zithinte inani yezindleko izimpahla usuqedile bese inzuzo.

Ukuze izindleko variable zihlanganisa izinto ezinjalo.

• Izindleko ethwele izinto zokusetshenziswa, amandla, nezinto, okuyinto abahileleke ngokuqondile imikhiqizo isiqedile.
• Izindleko imikhiqizo yokukhiqiza.
• Umholo abasebenzi, kuncike kohlelo.
• Isithakazelo kusuka imisebenzi yokuthengisa abaphathi.
• Izintela: VAT, ku sts UST.

Ukuqonda izindleko variable

Ukuze kufezekiswe kahle into ezifana nezindleko variable, isibonelo yencazelo kufanele kubhekwe kabanzi. Ngakho, ukukhiqizwa ekwenzeni izinhlelo zayo zokukhiqiza ukuchitha ethile izinto zizokwenziwa ekupheleni umkhiqizo. Lezi zindleko akunakubangelwa izindleko variable oqondile. Kodwa ezinye zazo kufanele ahlukaniswe. Izici ezinjengokudla, ugesi, kanye akunakubangelwa izindleko fixed. Uma ziyabhekelelwa e izindleko Ukusabalala endaweni, kufanele awela kulesi sigaba. Ugesi abahileleke ngokuqondile inqubo imikhiqizo yokukhiqiza, libhekisela wesikhathi esifishane izindleko onhlobonhlobo.

Kukhona futhi izindleko, okuyinto incike inzuzo, kodwa hhayi ngokulingana ngqo inqubo ukukhiqizwa. Lo mkhuba ungakubangela kubangelwe yokuntuleka ukuminyana (noma ngokweqile) Ukukhiqizwa lokungafani nomklamo walo umthamo.

Ngakho-ke, ukuze ulinganise ukusebenza inkampani ekuphathweni izindleko zabo kufanele kubhekwe izindleko variable njengendlela okhonzile line igrafu phezu kweminyaka umthamo yokusebenza ejwayelekile.

ngezigaba

Kunezinhlobo eziningana Ukwahlukaniswa izindleko onhlobonhlobo. Nge ushintsho izindleko ukuqaliswa ababonakali ngezikhundla:

• izindleko ngokulingana lapho zikhulisa ngendlela efanayo njengoba umthamo zokukhiqiza;
• izindleko Progressive okwandisa ngejubane ngokushesha kunokuba ukugcwaliseka;
• izindleko degressively okuyinto ukwandisa nge okwandisa amazinga okukhiqiza ngesivinini aphansi.

izinkomba imininingwane ye izindleko elibanzi inkampani yilezi:

• jikelele (Ubude variable Izindleko, TVC), okuyinto kubalwa lonke uhla imikhiqizo;
• naphakathi (AVC, esijwayelekile variable Izindleko), kubalwa iyunithi umkhiqizo ngamunye.

Ngokusho indlela lokulandisa e izindleko imikhiqizo siphelile ababonakali ngezikhundla variable izindleko ngqo (Wayemane ekhuluma izindleko) kanye engaqondile (kunzima ukukala ngeqhaza labo izindleko).

Ngokuphathelene nenqubo okukhipha kungenzeka ukukhiqiza (fuel, izinto zokusetshenziswa, amandla, kanye nokunye. D.) Futhi-non-elikhiqizayo (zokuthutha, amaphesenti, futhi ngakho umlamuleli. D.).

izindleko variable Evamile

Okuphuma umsebenzi iyafana izindleko onhlobonhlobo. Kuyinto okuqhubekayo. Lapho ukuhlaziya zonke izindleko alethe ndawonye, etholwe Imininingwane izindleko elibanzi yonke imikhiqizo yenkampani.

Lapho kuhlangene variable inani izindleko fixed, kuvela lemali yabo Imininingwane kule ibhizinisi. Lokhu kubalwa wenziwa ukuze kutholakale ukwencika izindleko elibanzi zokukhiqiza. Ngaphezu kwalokho, ngokuvumelana eziguquguqukayo oluyimpuphu kuyizona izindleko abekelwe emaceleni:

MS = ΔVC / ΔQ, lapho:

• MC - izindleko variable abekelwe emaceleni;
• ΔVC - ukwanda ezindlekweni variable;
• ΔQ - ukwandisa okukhiphayo.

Lobu buhlobo kusivumela ukubala umthelela izindleko okuguquguqukayo umphumela ukudayisa imikhiqizo.

Ukubalwa izindleko isilinganiso

Isilinganiso variable izindleko (AVC) - ichithwa iyunithi ukukhiqizwa izinsiza inkampani. Ngo ibanga elithile okukhipha ukukhula ke akunamthelela kubo. Kodwa lapho umthamo design baqala ukukhula. Lo mkhuba zachazwa yisigaba heterogeneity of isici izindleko kanye nokwanda yabo ukukhiqizwa esikhulu esikalini.

Inkomba ethulwa ibalwa kanje:

AVC = VC / Q, lapho:

• VC - Isibalo izindleko variable;
• Q - nenani okukhiphayo.

Amapharamitha ukulinganisa isilinganiso izindleko okuguquguqukayo esifishane kufana ushintsho isilinganiso izindleko ingqikithi. Kukhula ukukhiqizwa imikhiqizo siphelile, aba maningi izindleko sezizonke ekuqaleni ukuhlangabezana ukwanda ezindlekweni onhlobonhlobo.

Ukubalwa izindleko variable

Ngokusekelwe kulokhu okungenhla, singakwazi ukuchaza ifomula izindleko variable (VC):

• VC = Izindleko Ukusingathwa kwendle, ukungcola + + + Okokhelekayo Ugesi Premium + iholo + inzalo kusukela ama-ejenti ezentengiselwano.
• VC = Gross margin - izindleko fixed.

Inani izindleko variable futhi fixed uyalingana Inkomba izindleko Imininingwane yenhlangano.

izindleko variable, isibonelo sokubala okuyinto yethulwa ngenhla, zinengxenye kumiswa umzimba Imininingwane:

Ubude izindleko = izindleko variable + izindleko Fixed.

ISIBONELO ukuzimisela

Ukuze uqonde kangcono isimiso kokubala izindleko variable, cabanga ngesibonelo izibalo. Ngokwesibonelo, inkampani libhekene okhiqizwayo enemininingwane yezitho ezinjalo:

• Izindleko ngezinto zokwakha kanye izinto zokusetshenziswa.
• izindleko zokukhiqiza Energy.
• Umholo lezisebenzi esikhiqiza izimpahla.

Kusolakala ukuthi izindleko variable kukhona ithunzi elehlayo sikhule nokwanda imikhiqizo isiqedile. Leli qiniso kunakwe ukucacisa ikhefu-ngisho iphuzu.

Ngokwesibonelo, kulinganiselwa ukuthi ikhefu-ngisho iphuzu ezinkulungwaneni ezingu-30. Amayunithi. Uma sakha igrafu, kugqekezwa ngisho ezingeni zokukhiqiza kuyoba ilingane no-zero. Uma umthamo kuyehla, imisebenzi yenkampani kuzoya unprofitability indiza. Futhi okufanayo okwandisa amavolumu zokukhiqiza inhlangano bazokwazi ukuthola umphumela omuhle e inzuzo inetha.

Indlela ukunciphisa variable izindleko

Khulisa nekusebenta ibhizinisi zingasebenzisa isu "ezomnotho", esizibonakalisa nge okwandisa amavolumu zokukhiqiza.

Izizathu ivela khona yilena elandelayo.

1. Ukusetshenziswa isayensi nobuchwepheshe, ucwaningo esithuthukisa manufacturability.
2. Encishisiwe kwabasebenzi izindleko lwabaphathi.
3. lunye Esincane zokukhiqiza, okuyinto ikuvumela ukuba enze isinyathelo imisebenzi ukukhiqizwa ngamunye ngokuyimpumelelo. Lokhu kunciphisa ukwenqaba izinga.
4. Ukwethulwa imigqa nezobuchwepheshe efanayo zokukhiqiza, ezizohlinzeka ezengeziwe umthamo ukusetshenziswa.

Kulokhu, nezinga lokukhula izindleko variable waphawula ngezansi yokuthengisa ukukhula. Lokhu kuzokwenza ukwandisa nekusebenta inkampani.

Njengoba bazijwayeze nalo mbono, njengoba izindleko variable, isibonelo sokubala okwakubekelwa akhonjwe kulesi sihloko, abahlaziyi zezimali nabaphathi ingaqala eziningana izindlela zokunciphisa izindleko sezizonke zokukhiqiza futhi banciphise izindleko zokukhiqiza. Lokhu kuzokwenza ukuthi ukuphathwa ngempumelelo kwebhizinisi inzuzo amanani.