Uyini engenayo abekelwe emaceleni lenkampani

Inzuzo wekhasi - umahluko phakathi ukuqhutshwa inhlangano kwezomnotho, okuyinto akutholayo ukuba lelisu imikhiqizo (amasevisi, isebenza), futhi inani izindleko zayo zamatshe.

Le nkomba kuyinto ambalwa, kulinganiswa amayunithi yemali. Inani inkomba ibonisa okomnikelo ibhizinisi, ngalo ongakwenza Ukusabalala izindleko fixed ukuze enze inzuzo (isb imali enjalo oluthinta ngqo ukubaluleka empeleni wathola inzuzo).

Inzuzo engenayo kungachazwa ngezindlela ezimbili. Okokuqala, kusukela ukuqhutshwa imikhiqizo zithengiswa emalini yonke izindleko ngqo futhi overheads ahlobene (noma variable) izindleko. Okwesibili, izindleko fixed kunezelwa inzuzo ibhizinisi.

Kukhona inkolelo yokungafi value isilinganiso izindleko onganakiwe. Kuyaqondakala njengoba umehluko phakathi kwesilinganiso izindleko variable futhi intengo yemikhiqizo. Le nkomba ibonisa umnikelo ngakunye nokukhokhela izindleko yezinkampani inzuzo.

Ingqikithi yalo wekhasi inzuzo, sisonke, wukuqinisekisa ukuthi inani ngokweqile izindleko variable engenayo kubonisa ukuthi inkampani uyakwazi ukumboza izindleko ezibekiwe futhi inzuzo.

Specific share inzuzo wekhasi Imali inqunywa zangaphambi kubalwa Coefficient inzuzo wekhasi. Lesi isilinganiso iyona isilinganiso imali eziseceleni ngenzuzo yenkampani.

Uma isibalo zero, kusho ukuthi yokudayisa kungenzeka izindleko variable kuphela, okungukuthi, ibhizinisi kwenza ukulahlekelwa ilingana nenani izindleko fixed.

Uma Inkomba ngenhla zero, kodwa ingeqi izindleko nquma ngalesosikhathi singasho ukuthi ukuqhutshwa yokuthengisa ingazanela zonke eziguquguqukayo kanye nezindleko fixed. Ukulahlekelwa kulokhu kuyoba esingaphansi izindleko fixed.

Esimweni lapho ngenzuzo abekelwe emaceleni kulingana izindleko fixed, yokuthengisa izimali uzisibekele kanye eziguquguqukayo kanye nezindleko fixed. Esimweni esinjalo, inkampani ongathwali ukulahlekelwa.

Uma weqa izindleko fixed imali abekelwe emaceleni, inkampani angeke kuphela izindleko zawo, kodwa futhi inzuzo.

Imajini ngenzuzo, ngakho, kanye isilinganiso imali, yinto ebalulekile idatha sokubalwa imibundu ezisetshenziswa ngesikhathi ukuhlaziya nokusebenza umsebenzi ibhizinisi kanye ukuthola imiphumela zezimali imisebenzi yayo.

Ukunqunywa yi zezimali womsebenzi kwenza kube nokwenzeka ukuba anqume inani engenayo ephawula umphumela ukuthengiswa kwemikhiqizo. Lezi idatha ukuvumela ukuba enze izinqumo maqondana nokulethwa, amavolumu okwengeziwe zokukhiqiza kanye yokuthengisa imikhiqizo.

Indlela kokubala yi yemali kube inkomba yokuthi abekelwe emaceleni engenayo insimbi okuthiwa i-Ukuhlakanipha. Inani yemali kusuka ukudayiswa ezihambisana kuphela izindleko variable uhlobo oluthile komkhiqizo. Thina ukubala uhlobo lomkhiqizo ngamunye. Umehluko lezi izinkomba eveza inani umkhiqizo owodwa ukuhlangabezana nezindleko. Inani lawo wonke izindleko esehlanganise ukwabelana sisuswe ukubaluleka zonke izindleko fixed. Ngenxa yalokho, benza kwaziwe ngezinga iqhaza komkhiqizo ngamunye kule nokubuyiselwa izindleko idatha (okungukuthi, ukufeza inzuzo).

engenayo Asemphethweni kunemtselela ukwamukelwa of eziningi izinqumo amasu kubaphathi Inqubomgomo ezimbonini. Lezi zinqumo zihlanganisa: zibheke ukukhuthazwa okwengeziwe kwezimpahla ezithile ezimakethe, isidingo oda eyengeziwe zokukhiqiza, amathemba nokubambisana iqembu amakhasimende ngamunye. Ngokwengxenye enkulu, inzuzo engenayo inquma iyonke, ukusebenza kanye nokusebenza kahle ibhizinisi.