Ya fito ne daga kalmar Ingilishi “Dawo kan kadarorin”, An kuma san shi da "Koma kan Zuba Jari" o Roi. Yana daya daga cikin mahimman sikashin kudi a yau, duk kamfanoni da suke son kafa nasu suna amfani dashi a halin yanzu riba, El ROA, ya kunshi asali ƙidaya la dangantaka hakan ya wanzu tsakanin fa'ida samu a cikin wani lokaci da dukiya duniya ta kamfanin.
Mahimmancinsa ya ta'allaka ne akan gaskiyar cewa tana bada damar mai rejista kai tsaye mataki na inganci que mallaka da dukiya jimla na a empresa, ba tare da la'akari da siffofin kuɗin da aka yi amfani da su ba, da kuma nauyin da aka ɗora kasafin kudi na ƙasar da kamfani ke aiwatar da kasuwancinsa. Maimakon haka, da ROA damar mai kula da harkokin kudi ya auna karfin dukiya na kamfani don samar haya de su haka.
Yadda za'a kirga ROA?
Za'a iya lissafa saitin ROA tare da wannan hanyar:
ROA = Fa'idodin EBIT
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Jimlar Kadarori
Wataƙila da alama yana da ɗan wahalar fahimta, saboda kalmomin, don ƙarin bayani game da fahimtarta ya kamata ku fahimci cewa riba EBIT wanda aka ambata a cikin dabara yana nufin waɗancan fa'idodin da kamfanin ke samu kafin de don ragi da bukatunda haraji, da Amortization.
A bangare na biyu na dabara ya ambaci Jimlar Kadarori, wanda ma'anarsa ta dace kai tsaye da matsakaita kadara de dos Sakamakon ma'auni.
Dalilin da yasa EBIT ana amfani dashi azaman ma'aunin ma'auni don lissafin ROA, maimakon amfani da riba bayan sha'awa da haraji, yawanci saboda ƙarni na samun kudin shiga que ci gaba na dukiya gaba daya zaman kanta daga la load kasafin kudi game da riba kuma zuwa ga tushen kuɗin da aka yi amfani da shi, abubuwan waje ne.
Este siga yana nuna cewa zažužžukan yana mu empresa tare da dukiya cewa ta mallaka, a wasu kalmomin, nawa ribar kowane Yuro kina da karkatar da hankali a ciki, wanda yana da matukar amfani yayin da kake son yin kwatancen tsakanin bambancin kamfanoni, muddin suna cikin bangare ɗaya, tunda fa'idar saka hannun jari ta bambanta dangane da ɓangaren ta hanyar da ta dace. A cikin cikakkun sharuɗɗa, zamu iya cewa index ROA mafi girma fiye da 5% An gama samarwa daya riba muhimmanci.
Yana da sa'an nan game da lissafi na riba Na kamfani, tsakanin mai nauyi talakawan dukiya.
Inda fa'ida yana nufin musamman ga fa'ida samu kafin na halin kaka na kudi da kuma sakamako haraji, yayin da dukiyar dole ne a daidaita ta cikin watanni biyu da suka gabata kamar yadda aka ambata.
Misalin lissafin ROA
Misali na farko shine kasuwancin da ke kera sassa, ROA zai zama lissafin riba Abin da aka samo daga aikin raba tsakanin dukiya na kasuwanci, waɗannan na iya zama daga: yanki, injuna, kuɗi, ko hannun jari a cikin kaya.
A hanyar alternativa zaka iya samun ROA sama da gefen tallace-tallace, idan dai ana la'akari da cewa:
ROA = Rage kan tallace-tallace x Dukiyar yawa
Formula wanda a ciki Rage kan tallace-tallace es igual zuwa ga:
Amfana
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Tallace-tallace
Kuma ina Dukiyar yawa es igual a:
Tallace-tallace
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Matsakaicin adadin kadarori
Ci gaba da misalin kamfanin da ke kera sassan, akwai masu canji biyu daban-daban don ƙidaya la riba na kasuwanci, Waɗannan su ne duka yawan tallace-tallace y gefe da aka samu don kowane siyarwa. Wannan yana nufin cewa don cimma ribar riba ta 10% don kamfanin sassan, akwai hanyoyi daban-daban guda biyu don cimma wannan.
Na farko shine sayarwa 10 kayayyakin tare da fa'idar 1% kuma na biyu shine tallan guda ɗaya tare da ribar 10%. Tare da ɗayan ɗayan waɗannan zaɓuɓɓuka guda biyu, ana samun sakamako iri ɗaya, muhimmin abu shine a ayyana ɗaya ƙayyadadden wurin kasuwancin ku, gwargwadon ƙimar da kuka samu don samun ɗan albarkatun, tsakanin sauran abubuwan, idan baku yi ba suna da mafi ƙarancin farashi, suna ba da mafi kyawun inganci da caji game da shi, idan ka sami damar siyarwa a farashi mai ƙima yakamata ka sami manyan tallace-tallace ba tare da riba kaɗan ba, wanda tare zasu fara samar da riba mai yawa, muddin kana da damar sayarwa tawaga
ROA ya bambanta tsakanin masana'antu daban-daban
Ba tare da la'akari da bangaren da kamfanin yake ba, yana da kyau ROA Shine wanda darajarsa ta wuce 5%, kodayake wannan ƙimar yawanci tana canzawa gwargwadon yadda masana'antar masana'antu ke bincika. Domin a fili kamfani daga masana'antar sarrafa ƙarfe ba ɗaya yake da gidan abinci a tsakiyar Madrid ba.
Wannan ya faru ne saboda farkon saka hannun jari don fara kasuwancin, tunda, samun kamfani tare da saka hannun jari na farko na dukiya, saboda haka zai sami ƙarin ƙarfin tallace-tallace kuma zai iya kaiwa ga abokan cinikin da ke buƙatar samfuran da yawa.
A gefe guda, idan ya fara da ƙaramin adadin kadara, kamfanin dole ne dawo dashi a cikin tallace-tallace, don samun damar siyan littlean yawa a kowane lokaci, gwargwadon buƙatar sa.
Lokacin da kuka sarrafa don samun kadarorin a mafi kyawun farashin kasuwa, lokacin ɗakuɗa ko samar da su, kuna da zaɓi na sarrafa buƙatun samfurin, aikin rashin da'a a ra'ayina, amma manyan opan kasuwan ne ke aiwatar da shi.
ROA yana ba da damar kwatanta tsakanin kamfanoni
Misali a bayyane na yadda yake amfani dashi don kwatancen tsakanin kamfanoni shine, kamfani da ya nemi lamuni don tallafawa mashinan sa a kasar da ke fama da tsananin haraji, zasuyi daidai ROA fiye da wata ƙasa da ke da ƙananan nauyin haraji, ko kuma wanda ya yi amfani da albarkatunta don tallafawa kasuwancin, amma wannan yana sayar da wannan. Yin yiwuwar tare da wannan, kwatancen tsakanin kamfanoni a yanki ɗaya, koda suna aiki a cikin ƙasashe daban-daban da yanayi.
Iliminsu yana ba da damar nuna abin da kamfani zai iya yi da shi dukiya abin da kuke da shi; a wasu kalmomin, shi ne nawa riba yana samar da kowane Yuro da aka saka hannun jari a cikin kamfanin ko jama'a. Misali, kamfanin mai wanda yake da ROA del 15% yana nufin cewa cada euro da aka saka hannun jari a cikin kamfanin don samun sabbin saka hannun jari, zai samar 15 centi de Yuro kamar yadda fa'ida.
El manufa babban jami'in kudi a kowane kamfani, shine inganta riba na daya, musamman idan akwai saka hannun jari da aka yi kwanan nan, wanda ake bukatar karin bayyanannen sakamako. A zahiri, wannan shine ainihi guda daga cikin kudi na a empresa, a takaice dai, karfin da yake da shi ne na samar da kwararar kudaden shiga wanda ya isa ya cimma wadannan manufofin da aka sanya gaba.
La riba abin da dukiya wakiltar riba kudi cewa kamfanin yana da, wannan yana nufin cewa ribar da aka samu a cikin kamfanin con la zuba jari yi. Wato, jimlar darajar dangane da ayyukan yau da kullun.
A takaice dai, wani ma'auni ne wanda yake kimanta yadda kamfanin yake kasancewa mai inganci, kuma yana bamu hoto mai fadi game da fa'idar da kamfanin zai iya samu daga albarkatun da aka saka.
Fassara
Dangane da dabara don samun ROA wannan an nuna muku, zamu iya cire abin da kamfani zai yi domin inganta shi ROA:
- Aseara ragin tallace-tallace, ta hanyar rage farashin ƙera ƙera ƙira da ƙera kayayyakin ƙira.
- Ara jujjuyawar kadarori, ƙara yawan tallace-tallace a cikin sabbin kasuwanni ko kuma a cikin su ɗaya ta hanyar wasu ayyukan kasuwanci wanda ke fa'idantar da shahara da tallace-tallace na kamfanin.
Kamar yadda bincike, muna da dos nau'uka daban-daban don samun riba mai yawa akan kadarori: samfurin farko shine kamfanoni masu rarar riba mai yawa kamar kayan alatu, alamomi irin su Apple, Rolex, Bentley, kuma a ɗaya hannun muna da samfurin kamfanoni masu iyaka ƙananan de riba a cikin kayayyakin su, amma tare da enorme juyawa na dukiya, lokuta kamar: McDonald's, Burger King, Pizza Hut.
Bambanci tsakanin ROE da ROA
Dole ne ku bayyana ma'anar ROA tare da GASKIYA tun, kodayake a wasu yanayi yawanci daidai suke, a sauran halaye da yawa ba haka bane.
Idan kamfanin bashi da bashin kuɗi, to ROA da kuma GASKIYA zasu dace. Amma idan har kamfanin yana da bashi na kowane irin, to GASKIYA zai kasance mafi girma koyaushe ROAWannan ya faru ne saboda tasirin da ke faruwa a cikin bashin, tunda ba a buƙatar ƙayyadaddun kadarorin da za su iya aiwatar da ayyukan kasuwanci ba.
El GASKIYA auna da iya aiki cewa kamfanin da ake magana yana da, don biya tattalin arziki zuwa masu hannun jari ana danganta su cikin wannan, don haka idan ya ƙunshi fannoni na bashin kuɗi da haraji.
El ROA Madadin haka, ana amfani dashi don auna daidaitattun ƙididdigar dukiyar kamfanin, ba tare da la'akari da hanyar da aka ba ta kuɗi da dokokin haraji a cikin ƙasar da ake aiwatar da ayyukan kamfanin ba.