Ukuhlaziywa Operational njengengxenye ukuphathwa izindleko. CVP-ukuhlaziywa. Phula-ngisho iphuzu

Uyini ukuhlaziywa tekusebenta inkampani? Yini kusetshenziswa? Ukuvumela ubona?

ulwazi olujwayelekile

ukuhlaziywa Operational uhlose kukhomba ukwencika Imiphumela yezimali wamabhizinisi kusuka yokuthengisa amavolumu kanye nezindleko. Ukuze isetshenziswa isilinganiso izindleko / ivolumu / inzuzo. Lokhu kwenza kube nokwenzeka ukucacisa ubudlelwano phakathi izindleko wamanje kanye izimali emazingeni ehlukene zokukhiqiza. ukuhlaziywa Operational ihlose ukuthola inhlanganisela nenzuzo kakhulu lokwehlukile. Le ndlela ubhekwa yezindlela eziphumelela kakhulu bekuhlela ne ukubikezela inkampani. Njengoba elinye ithuba ukuqokwa ngokuvamile futhi wasebenzisa inkulumo ethi «CVP-ukuhlaziywa." Thanda ngokuvamile zingatholakala eencwadini angaphandle. Ukuhlaziya imisebenzi has isigaba:

1. Ukukhiqizwa ingalo.
2. Phula-ngisho iphuzu.
3. headroom lwezezimali.
4. engenayo Asemphethweni.

ukukhiqizwa ingalo

Lesi sibalo kunikela umqondo wokuthi ukushintsha inzuzo, uma yokudayisa zizoshintsha ngamaphesenti eyodwa. Ukukhiqizwa isigwedlo isilinganiso lichazwa ngokuthi okwedlulele inzuzo wekhasi kusuka. Kukhula inani izindleko fixed kukhona, aba maningi amandla. Kufanele kuqashelwe ukuthi imisebenzi yocwaningo kanye nezindleko zokuphatha azihlanganisi nje kuphela ukubala okungu, kodwa futhi nencazelo yabo lesifanele. Okungukuthi, kufanele kube waphetha ngokuthi isimo kuyothuthuka esikhathini esizayo. Ngokusekelwe kulezi zici kufanele ukuthuthukisa ukuthuthukiswa zimo cishe ibhizinisi, okuyinto izobalwa ekupheleni ngesikhathi esithile sesikhathi. Ukuze wenze lokhu, ubheka isilinganiso evumayo kakhulu phakathi variable kanye nezindleko fixed, okukhipha futhi intengo yemikhiqizo. ngesisekelo the okuza kungabuye baphetha ngokuthi abanye umsebenzi inkampani kumele ukwandisa futhi okuyinto phinda. CVP-ukuhlaziywa futhi kunikeza umbono walokho isimo, yingakho imiphumela yayo zivame kubhekwa imfihlo kwezentengiselwano ibhizinisi.

Phula-ngisho iphuzu

Lokhu ezingenayo noma inombolo imikhiqizo evumela ukunikeza efinyelela ezigcwele zonke izindleko ezikhona futhi inzuzo lapho null siyenzeka. Kungatholakala kubhalwe kokubili analytically futhi imidwebo. Noma yiluphi ushintsho kuzoholela yokuthi kuzoba ukulahlekelwa noma inzuzo. Lokhu kubonakala ikakhulukazi lapho izinto usebenzisa indlela ingcaca. Kuvele ehlaziyayo isimo sikuvumela okukhulunywa nokuthola ukubaluleka maqondana isikhathi esichithwa oqothulayo. Phula-ngisho iphuzu ingabalwa hhayi nje ngobe kutawutfutfukisa ibhizinisi, kodwa futhi sezinhlobo ezithile amasevisi kanye nemikhiqizo. Lapho nje imali engenayo langempela idlula umbundu, inkampani eyenza inzuzo. I emikhulu inombolo, oholela kangcono inkampani. Futhi konke lokhu kusivumela ukucacisa ukuhlaziywa komsebenzi.

amandla lwezezimali

Lokhu ipharamitha kubonisa ngenzuzo kangakanani langempela ngenhla embundwini nenzuzo. Ingase futhi ukuseshwa, futhi umehluko phakathi langempela embundwini yokuthengisa. Lokhu kukuvumela ukuba ukhulume kangakanani udinga ukuthengisa imikhiqizo yenkampani ukuze silondoloze umsebenzi walo ezingeni lamanje, futhi ufunde indlela ongaba ngayo ukunciphisa izindleko zawo, uma kunesidingo, ukuze bancintisane. Ukuze ubone ukuthi lokhu isilinganiso, ifomula ezinjalo kusetshenziswa:

headroom zezimali = ngenzuzo - cost-ukusebenza embundwini (ngempela ngezimali).

Encwadini umnotho emakethe impendulo yombuzo kanjani inkampani uyochuma incike inani inzuzo abayitholayo. Ngakho-ke, kufanele uthathe izinqumo ezinengqondo futhi unolwazi zamasu kanye Tactical. amandla lwezezimali futhi izokwazisa okuyinto izinkampani zomshuwalense babe iphutha umcamelo icala.

engenayo abekelwe emaceleni

Futhi manje ake sibheke esigabeni yokugcina. Kulokhu, kufanele sibe nesithakazelo iyona Coefficient wekhasi okwedlulele. Lokhu kubizwa ngokusentshenziswa umehluko ezingenayo kanye nezindleko onhlobonhlobo. Lokhu isici kudingeka ube njani izinguquko yokuthengisa cwe, uzibophezele esikhathini samanje maqondana esidlule. On ke ungakwazi ahlulele kahle kanjani ithimba lezimenenja nabahlaziyi. Ngaphezu kwalokho, esekelwe margin inzuzo ingabalwa okuthonywa nayizimo izindleko zokukhiqiza ukuze yokuthengisa kanye nezindleko jikelele nezokuphatha.

Imininingwane engeziwe ewusizo

Ukuhlaziywa Operational inikeza uhlu olubanzi izinkomba lapho ukuthonya ngempumelelo ukusebenza oyinhloko imisebenzi yenkampani. Phakathi kwabo kufanele sikusho:

1. Okuzuzisa kakhulu ngokuya ukuqaliswa uhla okulinganiselwe imithombo.
2. yokuthengisa Breakeven.
3. Okuncane Imali yokuthengisa.
4. The kungenzeka ukunciphisa amanani nekwandzisa umtsamo yokuthengisa.
5. Ikhono ukulandela izinguquko ezihlelekile okunezinhlobonhlobo kuthinte inzuzo ibhizinisi.
6. Isixazululo ezinkingeni yohlobo sokuthenga / ukukhiqizwa izingxenye kanye / noma imikhiqizo Semi-siphelile.

Futhi, ukusetshenziswa ukuhlaziywa tekusebenta likhomba ubuncane oda nenani okuyiwona okufanele zithathwe khona kwezimo ezithile.

Yini unake?

Okokuqala, ungakwazi uthintane incwadi ubuqambi I. Eremeeva "ukuhlaziywa Operational njengoba liyisici esiyisisekelo yenqubo ukulawula izindleko wamanje: Model CVP». It is kahle kakhulu ibhekwa khona ngayiphi indlela lesi indlela kusivumela ukukala ukusebenza kwenhlangano, kanye nokwenza izincomo ukuthuthukisa ukusebenza. Lokhu akuyona umsebenzi kuphela esingakwazi ukuncoma ukufunda. Kufanele nazo ziyakhuluma ncwadi A. Brown "ukuhlaziywa Operational njengoba yokusondela zamanani." Ajwayelane lezi zincwadi kuzovumela ukuqonda, uma kungewona wonke, okungenani-ke iningi izici futhi ezicashile ukusetshenziswa ukuhlaziywa komsebenzi. Abalobi ezibaluleke kakhulu ukukhokhela eziseceleni nemibhalo indima engenayo inkomba. Khona-ke, inani ekubalweni Breakeven iphuzu iseshwa embundwini inzuzo wenziwa kumiswa ukuphepha margin futhi ebalisisiwe yokusebenza isigwedlo. Isinqumo lesifanele iyothathwa nezimenenja, aba maningi ukuhlomula kwezomnotho ukuze inhlangano. Nge ukuhlaziywa op kungacacisa ukuthi zigcine unikeze ukuhlolwa Inhloso degree of ukusetshenziswa, iyatholakala nokushoda okunamandla noma langempela noma ngokuchichima imithombo endaweni yokugcina izimpahla nokunye. Le ndlela tekusebenta futhi yangaphakathi, ngakho ungakwazi ukuhlola isimo sangempela izindaba.

isiphetho

Ingxenye ebalulekile ukuhlaziya zokusebenza kuyinto kokuhlolisisa nokutadisha isakhiwo izindleko ibhizinisi. Lapha ukukunika izincomo ukhonkolo akunakwenzeka (ngisho noma sicabanga hhayi wonke umnotho, kodwa legatsha eyodwa kuphela). Ukuze nokwenza kahle isidingo acabangele izimo zokusebenza ezikhona, sithonye izici, lo mkhuba eside, kanye nezinye izinto eziguquguqukayo eziningi. Ukuze uthole imiphumela emihle, ukuhlaziya uhlukaniswe izigaba ehlukile, iye ukutadisha nezindaba ezithile nokunikeza izimpendulo kubo ngamunye nge onguchwepheshe. Kufanele athobele ulayini ezinengqondo futhi sifunde bona kakhulu ngokucophelela, ngoba ngeke unike oyinhloko yi oyifunayo, kodwa kuyodingeka izimali eziningi.