IShedyuli yoqhawulo-nkqu ngongoma: ukwakha indlela

Nayiphi usomashishini uzama ukufumanisa xa inkampani yakhe ebangela umonakalo ukuba zipheliswe, yaye liqalisa abarhola, umkhuba imali kuwo kuthetha. Lolungelelwaniso ngongoma - oku sisixhobo elungileyo kwabo bafuna ukubona umlinganiselo ingeniso neendleko lweshishini. Kuba nokuqonda ngcono, ungenza zihlahle ikhefu-nkqu ngongoma, nto leyo uya kubonakala ngokucacileyo indlela ezikhula ngokukhawuleza ezingenayo, ezinzileyo kunye neendleko eziguquguqukayo, kwakunye ubone ukuba leliphi ixesha cash flow iya kuba HIV.

Ukubekwa break-nkqu point

Le parameter ibonisa indlela ye imveliso kuyimfuneko ukwenza inkampani yokuhlawula zonke iindleko zalo ngexabiso elithile, iinzuzo ishishini kufuneka ube zero.

Ukuba inkampani uya kuthengisa ngeempahla ezingaphezu koko, oko kuya kwenza inzuzo. Kwimeko apho imali yentengiso ngezantsi kwekhefu-nkqu indawo - usomashishini osebenza ilahleko.

Uhlobo parameter

Olubalo ingenziwa ngeendlela ezimbini: ngokwemigaqo imali kunye uhlobo. Esi salathisi ngokwemimiselo yezemali wesibini igama - umbundu inzuzo - yemali iyonke lweshishini, nolwenzelwa iindleko zizonke. Idla kusetyenziswa ukuvavanya ukusebenza kwamashishini kwifama yakowabo. Kwakhona, ngenxa embundwini inzuzo kunokwenzeka ukuba zibale ixabiso ubuncinane apho zonke iindleko ziyafundiswa ngokupheleleyo.

Ukuze kumiselwe ubuninzi iimveliso nkampani, kufuneka usebenzise izalathisi eziqhelekileyo kunye neendleko eziguquguqukayo kwakunye amaxabiso. Ukuba ukwakha ishedyuli ikhefu-nkqu ngongoma, ixabiso baluphosa aze azise inzuzo.

Cinga nje ukuba iindleko ezifanayo ezizinzileyo - a hypostasis; Nesebenzayo 1 units. imveliso - Yip; iindleko unit 1. - EDC. Ke olungumgubo baya kukhangela ngolu hlobo: hypostasis / (EDC-SP).

Umahluko phakathi iindleko eziguquguqukayo kwiyunithi nganye kunye nexabiso kuthiwa ingeniso abekelwe kwiyunithi nganye.

Iqondo lolungelelwaniso

Ukubalwa nesiqalelo inzuzo sinzima ngaphezu ikhefu-nkqu indawo ngokwalo emzimbeni. Iindleko ezizinzileyo (TFC) kufuneka zithathelwe ingqalelo ukuze kubalwe le index, Nongeniselo (R) kunye neendleko zizonke eziguquguqukayo (TVC). Umahluko phakathi iindleko ingeniso kunye neguquguqukayo - ingeniso ebekiwe (MR).

Ukusebenzisa la manani, kuyimfuneko ukumisela umlinganiselo kwingeniso abekelwe (KMR) - umlinganiselo yengeniso eludinini kwingeniso. umbundu inzuzo - umlinganiselo iindleko zizonke ukuya umlinganiselo ingeniso litheni - TFC / KMR. Kwezinye iimeko lula ngakumbi kukuphepha kubalwe le ratio. Ngoko ke formula angamelwa ngolu hlobo lulandelayo: TFC * P / MR.

igrafu breakeven

Meaning breakeven indawo kwi mveliso izicwangciso kunzima ukuba zazi, kuba oko kuthetha ukwanda ukuntsonkotha ukwenza inzuzo. Kubalulekile ukuqaphela ixabiso parameter ziya kutshintshwa kuphela ngenxa yokwanda kweendleko okanye amaxabiso yeemveliso, kodwa kwimeko ukwanda kwemveliso. Ukuze ubone iinkcukacha ngakumbi ubudlelwane phakathi iindleko kunye nomthamo zemveliso, kuyimfuneko ukuba ukwakha igrafu ikhefu-nkqu ngongoma. Yena ngenkuthalo asetyenziswe kuqoqosho lwale mihla.

Ukuze siqonde indlela prostroen ishedyuli breakeven ingongoma ngokuzimeleyo, kufuneka baqale bazame ukuyiqonda le ngcamango kunye nokuqonda into Imiba impembelelo eli xabiso.

Ngokutsho x-axis kuyimfuneko ukubonisa inani kwempahla bathengisa. kwingeniso yenkampani kubonakala kwi-y-axis. Balandela ibonise iigrafu ze iindleko eziguquguqukayo kunye ezisisigxina. Iindleko ezizinzileyo musa ungatshintsha ubungakanani kuxhomekeka kwinani yentengiso kunye neentengiso, ngoko ucwangciso yabo thaca ngaxeshanye kumgca iasi enqamlezileyo. Ubungakanani iindleko eziguquguqukayo kukuba ngokomlinganiselo ubungakanani ukuthengisa, ngoko olu hlobo iindleko iboniswa njenge umgca ngqo, apho uya ku-0 kwaye kwandisa kunye nokwanda kwenani wokukhutshwa.

Kule grafu i breakeven ukhombe kuyimfuneko ukuze kukhanye iindleko zizonke. Ngenxa yale variable kunye neendleko ezizinzileyo kuyimfuneko ukushwankathela. Ngoko ke, itshathi ubonisa indawo breakeven parallel iindleko eziguquguqukayo umgca. Yena, ke, enemvelaphi yayo apho, apho ezisisigxina iindleko.

Inyathelo lokugqibela ekwakhiweni igrafu ukubonisa umgca zengeniso yeshishini elo. Kule grafu indawo breakeven kukuba kwindawo apho umgca iwela ngongeniselo iindleko jikelele. ingqiqo Economic yoqhawulo-nkqu ngongoma - ezingenayo, apho inzuzo ngu zero, okanye ingeniso yokuhlawula zonke iindleko ezizinzileyo kunye neguquguqukayo yenkampani.

IShedyuli yoqhawulo-nkqu indawo in Excel

Yokubala ikhefu-nkqu indawo kwi calculator kweli xesha lethu bambalwa kakhulu abantu abenza ngendlela echubekileyo. Oku kunokwenziwa Excel. Kuyenzeka ukuba ukudala kunye neshedyuli.

Kuya kufuneka ukuba ukupeyinta iingeniso kunye neendleko zizonke kwemveliso yalamanxila ezahlukeneyo. Emva koko, lo isalathisi efunekayo kufuneka kubalwe. Ukuze bazobe igrafu, yonke idatha ngasentla kufuneka yabelwe, uze udale itshati ekunene (Faka / itshati / igrafu). Ecacileyo, kubhetele ukusebenzisa kwitshati kunye namagosa amakishayo.