Ratio, mariji, mihoro, mari, mari inowanikwa, mabhenefiti, nezvimwe. Tinogara tichinzwa kana kuverenga mazwi ese aya patinenge tichisangana nenyika yezvehupfumi nezvemari. Kune marudzi akawanda akasiyana ereshiyo pamwe chete nemarangi nemari. Nekudaro, mune ino chinyorwa tichataura nezve imwe kunyanya: Iyo yekushandisa margin. Zvinogona kutibatsira kwazvo kuti tizive maverengero eiyi margin, nekuti inoratidza hutano hwemari hweimwe kambani.
Kana iwe uchida kuziva zvakawanda nezvenyaya iyi, ndinokurudzira kuti urambe uchiverenga chinyorwa ichi. Isu tichatsanangura kuti chii chinonzi jira rekushandisa uye isu tichataura nezve mafomula ayo uye nzira yekududzira mhedzisiro yacho. Pasina kupokana, Ipfungwa yatinofanira kuziva kana tichida kuve chikamu chenyika yakaoma yemari. Mukuwedzera, pakuguma tichapa muenzaniso kuti tive nechokwadi chokuti takanyatsonzwisisa pfungwa yekushanda margin uye kuverenga kwayo.
Chii chinonzi opera margin?
Kana tichitaura nezve muganho wekushanda, tinoreva chiyero chine chinangwa enzanisa chikamu chemari yekutengesa iyo kambani iri mubvunzo inoshandura kuita purofiti. Hongu, inoratidza zvikomborero izvozvo usati wabvisa zvose zviri zviviri mutero uye mubereko. Kuti uverenge chiyero ichi, iyo data inoshandiswa inoreva chiitiko chikuru chekambani. Operating margin inozivikanwawo semashandisirwo emarijini, mari yekushanda, EBIT muganho (Muhoro Usati Wafarira uye Mutero), kushanda purofiti, uye kudzoka pakutengesa.
Saka, iyo yekushanda margin Zvinotibvumira kuverengera kuti tizive kuti chii chinorema icho BAII (Profit before Taxes and Interests) ine pamari yese inobva mukutengesa. Rimwe zita rinozivikanwa naro reshiyo iyi ndeyekushandisa purofiti margin, sezvo zvese izvo mari inodiwa kuti kambani iite basa rayo inoverengerwawo.
Muganho wekushandisa unodudzirwa sei?
Kuti tizive nzira yekududzira iyo EBIT margin, isu tinofanira kutanga taziva fomura yayo uye kuziva maverengero ayo. Kuti tizvigadzirise, tinofanira kutanga tawana rumwe ruzivo nezvekambani iri mubvunzo. Izvo zvakakosha kuti uwane huwandu hwese mari inobatanidzwa mukuita basa rekambani. Mukuwedzera, zvakakosha kuti uverengewo huwandu hwese hwese kutengesa. Sezvatakambotaura pamusoro apa, iyo data yatichangobva kutaura pamusoro payo inofanira kubva chete kubva kune chikuru chiitiko chekambani, nada más.
Kana tangounganidza ruzivo rwese urwu, tinofanira kushandisa mafomula atichakurukura pazasi. Kutanga inguva yekuverenga mambure emari, asi ndezvipi izvi? Ndiyo mari yese inosanganisirwa mumidziyo kana bhajeti rechimwe chikamu chakapihwa. Ichi chikamu chinogona kuve cheruzhinji kana chakavanzika; boka kana munhu. Kubva pamari iyi yese, mari inodhura ine chekuita nekuderera, makomisheni uye / kana mitero inobviswa. Naizvozvo:
Net mari = Yese mari inowanikwa kubva mukutengesa - Mari inotorwa chete kubva kune chikuru chiitiko chekambani
Operating Margin = Yakazara Mari / Yese Kutengeswa Mari
Kana tatoita macalculation ese ari maviri, mhedzisiro yatichawana ndiwo muganho wekushandisa watanga tichitsvaga. Mhedzisiro yakatorwa kubva pafomula iyi inoratidzwa sechikamu. Ichi chikamu ipurofiti iyo kambani yakawana kune yega yega chikamu chemari chekutengesa chakaitwa. Zvisinei, hatifaniri kukanganwa kuti ipurofiti inowanikwa tisati tabvisa mhindu nemitero.
Inguva ipi yekushanda margin yakanaka?
Kana uchidudzira mhedzisiro yekuverenga, zvakakosha kuti unzwisise kuti mari yekushanda ndiyo imari yese kubva mukutengesa kunoitwa nekambani kubvisa mari yese inodiwa, isati yabvisa mutero, mubereko uye migove kune vanogovana. . Naizvozvo, Iyo yakakwira chikamu chakawanikwa pamuganho wekushanda, njodzi yemari ishoma iyo kambani iri mubvunzo ine.
Muenzaniso
Chokwadi zvatove pachena kwauri kuti mhedziso yekushanda chii uye kuti inoverengwa sei. Asi kuti tive nechokwadi, tichaisa muenzaniso mudiki kuti uzvione zviri nani. Mumuenzaniso uyu tinoda kuverenga muganho wekushanda wefekitari inogadzira michina inofefetera mhepo.
Panguva yechiitwa chekare, kukosha kwekutengeswa kwese kwekambani iyi kwaiva €550.000. Kuti uwane uye uzadzise iyi vhoriyamu yekutengesa, zvinodikanwa kufunga zvimwe mari inodiwa izvo zvingave zvinotevera:
- €100.000 yevashandi
- € 235.000 mune zvigadzirwa
- €3.000 mukushambadzira
- €10.000 mumari yekushambadzira
Naizvozvo, hwerengedzo ye mari inodiwa kuti kambani iite basa rayo guru ingave € 348.000, inova nhamba yezvose zvakashandiswa zvatanyora pamusoro. Kuziva idzi data, tinogona kuverenga iyo mambure emari yekambani yemuchina wemhepo inofefetera:
net income = €550.000 - €348.000 = 202.000 €
Kuziva iyo mambure emari yekambani iri mubvunzo, isu tinogona zvakare kuverenga kuti iyo yekushanda margin chii. Ngatishandise formula:
Operating margin = €202.000 / €550.000 = 36,72%
Izvi zvinorevei? Zvakanaka, kambani inogadzira michina yekufefetera mhepo ine pundutso yakaenzana ne36,72% paeuro yega yega yainowana kubva mukutengesa kwayo. Zvisinei, Kuverengera uku kunoitwa kusati kwadzikisira mari inomuka kubva mutero nemubereko. Iyi margin yakawanikwa yakanaka kwazvo, sezvo ichipa kambani kushanduka kana chiitiko chisingatarisirwe uye inofanirwa kutarisana nemamiriro ezvinhu akaoma uye asingatarisirwe anogona kusanganisira imwe mari uye kukanganisa mashandiro ekambani.
Ndinovimba kuti neruzivo urwu iwe unotoziva kuti chii chaizvo chiri muganho wekushanda uye kuti ungaiverenga sei. Mukupedzisa, tinogona kutaura kuti ireshiyo ine chinangwa chekuongorora kugona kwekambani kushandura mari yayo yekutengesa kuita purofiti kana purofiti isati yabhadhara mutero uye mubereko. Rangarira kuti iyo yakakwira muganho wekushandisa wakawanikwa mushure mekuverenga, hutano huri nani hwemari iyo kambani iri mubvunzo inayo. Saka ikozvino iwe unoziva: Kutsvaga ruzivo nezvekambani yedu, kana nezvekambani inotifarira, uye buritsa karukureta!
Tsananguro yakanakisa uye nemuenzaniso zviri pachena kuti iri mhedziso yekushanda.
Zvingave zvakare zvinonakidza kuziva nezve nzira yekukoshesa kambani.
Ndotenda zvikuru.
Ndatenda nekuongorora kwako Alcides, ndinokupindura. Iyo yekushandisa margin chikamu chekukoshesa kambani. Mumwe muenzaniso ungave kuziva kukosha kweiyo theoretical yestock, ine chinyorwa chandiri kunyora. Nekudaro, haasi ese makambani anogona kukosheswa nenzira imwechete, semuenzaniso makambani mazhinji ehunyanzvi, uye mamwe mazhinji akadai seaya ari muchikamu chebasa. Chikamu chenhamba chine chinangwa chero bedzi nhamba dzichiitwa zvakanaka uye nekuona mamiriro azvinoita. Chimwe chinhu chikamu chekuzvimiririra chekuongorora kambani, nezvekuti tingatenda kusvika papi mukugona kwayo kana kugona zvichienderana nechikamu, nzvimbo yebhizinesi kana dhiraivha inoritonga.