Imiba echaphazela mali yenzuzo. iimeko zangaphandle nezangaphakathi

Wonke Umrhwebi uyazi ukuba inzuzo enjalo, nokuba ubale njani, kuba eyona njongo iphambili (okanye omnye wabo) nawuphi na umsebenzi yezoqoqosho. Noko ke, xa kubalwa imali okulindelekileyo usenokufumanisa ukuba imali ngqo yahluke kakhulu ukusuka kulindeleke. Ngokufuthi unobangela ezahlukeneyo ekusetyenzwa phantsi kwazo zinefuthe mali yenzuzo. uluhlu zabo, zohlelo kunye nefuthe zichazwe ngezantsi.

Ngokufutshane malunga ingqiqo ka "inzuzo"

Eli gama libhekisela umahluko, ebalwayo ngokuthabatha kwingeniso epheleleyo (ingeniso efunyenwe ngokuthengiswa kweempahla okanye neenkonzo ziquka izohlwayo ezonwabisayo, inzala kunye nezinye ingeniso) iindleko ekungenwe ngeenjongo zokufumana, ekugcinweni, ekuthuthweni kunye nokuthengiswa kwemveliso. Lunceda ntoni ke lona, ngakumbi ngokomfuziselo Singakufanekisa le fomyula ilandelayo:

Inzuzo = Ingeniso - Inkcitho (iindleko).

Onke amanani phambi ubalo kufuneka zitshintshwe zibe nemali. Kukho ezininzi iintlobo yengeniso: zemali kunye nezoqoqosho, gross kunye umnatha. Kukho izimvo eziliqela yintoni na inzuzo. Ukumiselwa ngeendlela ezahlukeneyo (accounting kunye nezoqoqosho, gross kunye net) kuyimfuneko ukuhlalutya imeko yezoqoqosho yenkampani. La magama zahlukile enye kwenye, kodwa ixabiso lazo kuyo nayiphi na imeko, yeyona kunazo ngokumangalisayo kwintsebenzo lweshishini.

Izalathisi eziphawula inzuzo

Ukwazi ukuba inzuzo onjalo (inkcazelo kunye nefomula zinikwa ngentla), sinokugqiba okubangelwa isalathisi mda. Noko ke, kukho inzuzo - ibinzana usisizalwane wendlela nzima umsebenzi, inkampani kwaye yintoni na inqanaba yayo inzuzo ngokunxulumene database ethile. Le nkampani icingelwa ukuba ibe iindleko-ngempumelelo xa ixabiso yengeniso (ingeniso evela kwintengiso yempahla okanye iinkonzo) hayi igquma kuphela iindleko zokuvelisa kunye neentengiso, kodwa iifom inzuzo. Eli nani kubalwa ngokwahlula-hlula ingeniso emnatheni iindleko asethi zemveliso:

Buyela (total) = ingeniso Iyonke / (Sum of ezingahambisekiyo + ubungakanani unemali ajikeleza) x 100%.

Ezinye Iimpawu ingeniso (inzuzo yemveliso, abasebenzi, ii-asethi zabo) kubalwa ngendlela efanayo. Umzekelo, izinga inzuzo iimveliso ufumaneka ngokwahlula-hlula ingeniso ukuba udibaniso iindleko zizonke mveliso:

Nenzuzo (imveliso) = ingeniso Net / iindleko zokuvelisa kunye nokuphunyezwa (iindleko) x 100%.

Amaninzi, le ndlela yokulinganisa isetyenziswa ukwenza izibalo analytical amaxabiso efama. Oku kuyimfuneko ukwenzela ukuba kubekwe esweni inzuzo okanye unprofitability kweemveliso ezithile, ukwazisa imveliso iindidi ezintsha iimveliso okanye ukuphelisa ukuveliswa kweemveliso abangenakubanyusa.

Imiba echaphazela mali yenzuzo

Kuyinxalenye yentlanganisela nawuphi na umbutho ngempumelelo okanye ishishini uba ingxelo engqongqo iindleko ekungenwe kuzo kunye nengeniso ezifunyenweyo. Ngokusekelwe kwezi data, abezoqoqosho kunye zimali balindele lukhulu lwezalathisi ukubonisa Dynamics nkampani okanye ukuthotywa. Ngelo xesha linye bafunda imiba echaphazela umda yenzuzo, isakhiwo amandla sesichengeni.

Nokuhlalutya idata, iingcaphephe ivavanye imisebenzi edlulileyo zenkampani kunye nemeko kwixesha langoku. Ngomhla ukuyilwa yenzuzo iphenjelelwa yimiba ezininzi ezalanayo ukuba kunokuzibonakalisa ngeendlela ezahlukileyo. Abanye babo igalelo ukunyuka kwengeniso, isiphumo omnye ingachazwa njengento embi. Ngaphezu koko, impembelelo engalunganga yodidi nga kakhulu ukunciphisa (okanye ngokupheleleyo sula), umphumo omhle afunyenwe ngenxa yokuba ezinye izinto.

Ukuhlelwa ezenza ukuba ufumane ingeniso

Kukho imibono eziliqela phakathi ngezoqoqosho malunga kokwaba indlela ekusetyenzwa phantsi kwazo zinefuthe mali yenzuzo, kodwa wabhenela kucalulo onjalo:

1. Bangaphandle.
2. lwasekhaya:

• Non-mveliso,
• imveliso.

Ukongeza, zonke izinto inokuba olubanzi okanye kakhulu. Lokuqala zibonisa ukuba kangakanani kunye neencwadi elide kangakanani imveliso kusetyenziswa (ukuba inani labasebenzi iyatshintsha kunye neendleko asethi ezisisigxina, ukuthi ubude yomsebenzi shift utshintsho). babonakalisa kwakhona inkunkuma izinto, izibonelelo kunye noovimba. Umzekelo ukuveliswa kwemveliso ezineziphene okanye imveliso izixa ezikhulu inkunkuma.

Okwesibini - olunzulu - izinto zibonisa indlela apho izibonelelo ezikhoyo lweshishini zisetyenziswa ngokuzimisela. Olu didi lubandakanya ukusetyenziswa kobugcisa eliphezulu entsha, ukulahlwa ngobuchule kwezixhobo, ukugaya abasebenzi abaneziqinisekiso ephakamileyo (okanye amanyathelo ezijoliswe ekuphuculeni indlela entle yabasebenzi balo).

Yintoni kusebenza iimeko zemveliso kunye non-production

Imiba eziphawula ekwakhiweni, isakhiwo nokusetyenziswa yeendima eziphambili imveliso, aqukiweyo ukuyilwa yenzuzo, ebizwa imveliso. Olu didi lubandakanya izixhobo kunye nezinto yomsebenzi inkqubo yabasebenzi ngokwayo.

Non-imveliso kufuneka ithathwe njengoko zinto kuba nafuthe ngqo malunga nokuveliswa kwemveliso yenkampani. Le nkqubo usinika inventri, ukuze kuphunyezwe ngoko ngayo imveliso, wenza umsebenzi zemali kunye nezoqoqosho kwishishini. Iimpawu iimeko zengqesho kunye zokuphila, apho kukho abasebenzi yombutho, kubhekisela nasekuzeni izinto non-imveliso, ekubeni kuchaphazela inzuzo ngokungathanga ngqo. Noko ke, nangona oku, impembelelo yabo sikhulu.

iimeko zangaphandle: uluhlu, uhlobo kunye nobungakanani impembelelo yengeniso

Faka izinto ezininzi zangaphandle ezichaphazela inzuzo kwishishini, yinto yokuba bazimele zolawulo kunye nabasebenzi. Phakathi kwabo kumele ziphawuliwe:

• imeko elibonisa kweli lizwe.
• Ukufumaneka kunye nomgangatho kwamaxabiso.
• iimeko zemarike.
• nozinzo kwezopolitiko.
• imeko yezoqoqosho.
• kwenzala semali-mboleko.
• Le Dynamics bafuneka labathengi.
• Ixabiso amacandelo amazwe (iindawo, izixhobo, amacandelo).
• Iimpawu kwerhafu kunye nomgaqo-nkqubo lwamatyala kweli lizwe.

Zonke ezi zinto yangaphandle (enye okanye nangaphezulu ngexesha) aya entla kuchaphazela iindleko zokuvelisa, umthamo imveliso okanye inani kweemveliso zithengiswe.

Ezi nkcukacha zezinto lwangaphakathi ezixhomekeke mali yenzuzo

profit ukwandisa kunokwenzeka kunye ukwanda kwemali, okanye ngenxa unciphiso iindleko.

kwiimeko zangaphakathi ibonisa inkqubo yemveliso ngokwayo yaye umbutho yokuthengisa. Eyona mpembelelo eyiyo kwingeniso efunyenwe shishini, ukunyusa okanye ukunciphisa ivolyum zokuvelisa kunye nokuthengiswa kwempahla. La manani aphezulu, kokukhona ingeniso kunye iingeniso ziya kufumana umbutho.

Le miba ilandelayo yangaphakathi kwixabiso - utshintsho iindleko kunye nexabiso le mveliso. I-mkhulu umahluko phakathi kwala manani, kungona inzuzo inkampani ukufumana.

Phakathi kwezinye izinto, le inzuzo kwemveliso iphenjelelwa isakhiwo output iimveliso zithengiswe. Lo mbutho unomdla kukuvelisa kangangoko kunokwenzeka ukuba imveliso iindleko-olusebenzayo nokunciphisa share ezingenanzuzo (okanye ecaleni ngokupheleleyo oko).

ekunciphiseni iindleko zenkampani indlela

Ukunciphisa iindleko kunye nokwandisa amashishini ingeniso isicelo iindlela eziliqela. Okokuqala, kwakhona beengcali ukuhlalutya iindlela zokunciphisa iindleko zokuvelisa, ukuthuthwa okanye inkqubo yokuthengisa.

Ukuba cinga umxholo abasebenzi. Ukuba kunokwenzeka, lungisa iindidi iinzuzo simahla, ibhonasi kunye nentlawulo yenkuthazo. Nakuba kunjalo, umqeshi akakwazi ukunciphisa izinga okanye imivuzo yabasebenzi. Kwakhona kwinqanaba elifanayo zonke izibonelelo mandatory zentlalo (ikhefu lokugula, uhambo, ikhefu, ikhefu lokuya kubeleka, njl njl).

Kwiimeko kakhulu intloko onyanzelwayo ukuba babhenele golide abazisebenzelayo kunye nabasebenzi okwethutyana, ukuhlaziya kwamanqanaba zokuqesha kunye nokuncipha abasebenzi. Nakuba kunjalo, kufuneka ukubala la manyathelo ngononophelo, kuba abasebenzi ukudubula akayi kwandisa inzuzo, ukuba sinciphise isixa umba kunye nokuthengiswa kwemveliso.

Yintoni nokubunjwa iintlawulo zerhafu

Le nkampani ungagcina ngokunciphisa imali yerhafu, nto leyo eza ezidweliswe kwi-mali. Kakade ke, akukho sithetha lokubaleka kunye kukwaphula umthetho. Kukho amathuba ezisemthethweni kunye eziziimpazamo ezikhoyo ukuba xa isetyenziswe kakuhle kukhokelela ekwandeni iingeniso.

Ukunciphisa irhafu akuthethi ukuncitshiswa ngokoqobo iintlawulo zerhafu kunokuba kwakuthetha ukonyuka kwezibonelelo zemali kwishishini, kangangokuba kuza kuqalisa ukusebenza inkqubo yerhafu ezizodwa ngokwemiqathango ezahlukeneyo intle.

indlela Completely esemthethweni kunye esemthethweni accounting irhafu, eziyilelwe ukwandisa Iholo nokunciphisa irhafu kuhlawulwa, ekuthiwa ucwangciso irhafu.

Ngenxa ukusebenza kwayo, ukuncitshiswa kwerhafu namhlanje cishe inkqubo mandatory kumashishini ezininzi. Phantsi kwale mvelaphi, nokugcina imisebenzi yezoqoqosho ngokubanzi, ngaphandle kokusebenzisa inkuthazo yerhafu ezikhoyo, oko kubizwa ngokuba ixesha elizayo kwaye neyilahleko.

izinto ezingaphathekiyo

Nangona ezinye ekusetyenzwa phantsi kwazo zinefuthe ingeniso lweshishini, maxa wambi ilawulwe, indima egwebayo ekufikeleleni kwengeniso eziphakamileyo onazo sakhiwe kakuhle inkqubo sequmrhu kwishishini. Inqanaba lomjikelo wobomi, kwakunye izakhono kunye nobuchwepheshe kwabasebenzi yolawulo kakhulu babone ukuba buqapheleke iya kuba nefuthe yeemeko ezahlukeneyo.

Nto ithetha ukuba, quantification nempembelelo yeemeko ezithile yokusebenza nzuzo akunakwenzeka. Ngoko ke kunzima ukuba umlinganiselo into, umzekelo, igama ishishini yenkampani. Enyanisweni, lo onophawu inkampani, indlela ozijonga emehlweni kwabaqeshwa bayo, abathengi kunye okhuphisana. UGoodwill ke benziwa kuthathelwa ingqalelo imiba emininzi: creditworthiness, amathuba ezinokwenzeka, umgangatho imveliso, imigangatho yenkonzo.

Ngenxa yoko, sinokubona indlela banzi uluhlu yeemeko ezichaphazela ukusebenza ingeniso lweshishini. Nangona kunjalo, ngokusebenzisa iindlela uhlalutyo loqoqosho kunye benchmark kumthetho lwangoku oyingcaphephe Ungasebenzisa iindlela ezahlukahlukeneyo ukunciphisa iindleko kunye inzuzo ukwanda.