Luhlelo ikhefu-ngisho iphuzu: kanjani ukwakha

Noma yimuphi usomabhizinisi ezama ukunquma lapho inkampani yakhe kubangela ukulimala kumele amiswe, futhi uqala ukuhola, abaqhuba atshalwe kusho. Phula-ngisho iphuzu - lokhu iyithuluzi elihle kulabo abafuna ukubona isilinganiso engenayo kanye nezindleko ibhizinisi. Ukuze uthole ukuqonda kangcono, ungakwazi uhlela ikhefu-ngisho iphuzu, okuzokwenza kubonakala ngokucacile ukuthi indlela okusheshayo sikhule izimali, fixed kanye nezindleko variable, kanye ubone ukuthi iyiphi inkathi kuba kwemali uzokhombisa ukuthi unalo igciwane.

Ukunqunywa ikhefu-ngisho iphuzu

Lokhu ipharamitha kubonisa ukuthi kungakanani umkhiqizo kuyadingeka ukwenza inkampani ukumboza zonke izindleko zayo ngenani elithile, inzuzo yebhizinisi kufanele kube zero.

Uma inkampani ngeke ukuthengisa izimpahla ngaphezulu, uzokwenza inzuzo. Esimweni lapho inani yokuthengisa ngezansi kugqekezwa ngisho iphuzu - usomabhizinisi ukusebenza at ukulahlekelwa.

Uhlobo ipharamitha

Ukubala zingenziwa ngezindlela ezimbili: yimali futhi bamthande. Le nkomba ngezimali yigama yesibili - embundwini inzuzo - imali ingqikithi ibhizinisi, ohlanganisa zonke lezi zindleko. Livame ukusetshenziswa ukuhlola ukusebenza kwamabhizinisi ipulazi umndeni. Futhi, ngenxa embundwini inzuzo kungenzeka ukubala amanani ubuncane lapho zonke izindleko zabo zisitshekelwe ngokugcwele.

Ukuze anqume inani imikhiqizo yenkampani, kufanele usebenzise izinkomba ezivamile kanye nezindleko variable kanye namanani. Uma ukwakha schedule break-ngisho iphuzu, amanani entengo miss futhi esikhundleni salo ukuqhutshwa.

Cabanga ukuthi ezivamile izindleko fixed - a hypostasis; Eziguquguqukayo 1 amayunithi. imikhiqizo - Yip; izindleko 1 iyunithi. - EDC. Khona-ke ifomula izobukeka kanje: hypostasis / (EDC-SP).

Umehluko phakathi izindleko variable iyunithi okukhipha ngayinye futhi intengo ubizwa ngokuthi inzuzo abekelwe emaceleni iyunithi okukhipha ngayinye.

aphambane-ngisho iphuzu

Ukubala kombundu inzuzo seliyinkimbinkimbi kunalokho kugqekezwa ngisho iphuzu ngokuya ngokomzimba. izindleko fixed (TFC) kufanele kucatshangelwe sokubalwa lokhu Inkomba, inzuzo (R) kanye Kubiza variable (TVC). Umehluko phakathi ezingenayo kanye variable izindleko - ngenzuzo abekelwe emaceleni (MR).

Ukusebenzisa lezi zibalo, kubalulekile ukucacisa isilinganiso semali engenayo abekelwe emaceleni (KMR) - isilinganiso engenayo eziseceleni ngezimali. embundwini inzuzo - isilinganiso izindleko Imininingwane isilinganiso imali abekelwe emaceleni - TFC / KMR. Kwezinye izimo kuwusizo kakhudlwana iwukuba ugweme ukubala lokhu isilinganiso. Khona-ke ifomula kungenziwa elabekwa kanje: TFC * P / MR.

Igrafu Breakeven

Okusho Breakeven iphuzu ekuhleleni amafemu kunzima overestimate, ngoba kungasho ukwanda eyinkimbinkimbi wokwenza inzuzo. Kubalulekile wazi ukubaluleka ipharamitha liyoshintshwa hhayi kuphela ngenxa ukwanda izindleko noma amanani imikhiqizo, kodwa futhi esimweni ukunwetshwa ukukhiqizwa. Ukuze ubone imininingwane eminingi ubudlelwano phakathi izindleko kanye umthamo production, kubalulekile ukwakha igrafu ikhefu-ngisho iphuzu. Yena ngenkuthalo esetshenziswa emnothweni yesimanje.

Ukuze uqonde ukuthi prostroen isheduli Breakeven iphuzu ngokuzimela, kufanele kuqala zama ukuqonda imfundiso yokuziphendukela nokuqonda ukuthi yini izici ithonya kwaleli nani.

Ngokwe-x-axis kuyadingeka ukuze isibalo izimpahla ithengiswe. ngenzuzo yenkampani kubonakala ku-y-eksisi. Kwalandela zibonisa amagrafu izindleko variable futhi isilungisiwe. izindleko fixed musa ukushintsha usayizi kuye inani yokuthengisa yokuthengisa, ngakho esimisweni sabo uvezwa kuhambisana ovundlile-eksisi umugqa. Inani izindleko variable kuyinto wakhona Usayizi yokuthengisa, ngakho lolu hlobo izindleko kuboniswa umugqa oqondile, okuyinto isuka 0 futhi kwandisa nokwanda kwenani nkinga.

Esikhathini igrafu Breakeven ukhombe kubalulekile ukubonisa Kubiza. Ngenxa yalesi variable kanye nezindleko fixed kudingekile ukuba afingqe. Ngakho-ke, ishadi ubonisa Breakeven iphuzu parallel izindleko variable umugqa. Yena, elisuka khona, lapho fixed izindleko.

Isinyathelo sokugcina ukwakhiwa igrafu ukubonisa ulayini imali yebhizinisi. Esikhathini igrafu iphuzu Breakeven kuyinto endaweni lapho umugqa kweqa enzuzweni izindleko jikelele. umqondo Economic ikhefu-ngisho iphuzu - izimali, lapho inzuzo zero, noma ukuqhutshwa uzisibekele zonke izindleko fixed kanye elibanzi inkampani.

Luhlelo ikhefu-ngisho iphuzu Excel

Ibala iphuzu ikhefu-ngisho wokubala esikhathini sethu abantu abambalwa kakhulu waziphatha ngendlela efanele. Lokhu kungenziwa nge-Excel. Kungenzeka ukuthi idale iphinde futhi schedule.

Uzodinga ukupenda izimali kanye nezindleko ingqikithi ukukhiqizwa ngevolumu ezahlukene. Khona-ke, le nkomba oyifunayo kufanele ibalwe. Ukuze ukudweba igrafu, yonke idatha ngenhla kufanele esabiwe, bese udala ishadi ngakwesokudla (Faka / Ishadi / Igrafu). Ngokucaca, kungcono ukusebenzisa ishadi eneshadi.