Chokwadi isu takatonzwa nezvazvo Kubatsira chikumbaridzo uye kudzikira kwemakambani kana mabhizinesi Asi chii chinonzi breakakeven kana deadlock? Chii chakavakirwa? Izvo zvakakosha here kune kambani? Zvingaverengerwa sei? Chii ichochi? Panguva ipi yandinofanira kuzviita? Muchikamu chino chose tichatsanangura nhanho nhanho kukosha kweiyo kuverenga, kuti zviri nyore sei uye mabhenefiti ainounza kumakambani kana mabhizinesi.
Zvese nenzira inonzwisisika uye pasina chakakomberedzwa zvakanyanya kuti zvive nyore kunzwisisa nekuita, kunyanya kune vanhu vari kutanga kana kutarisira kutanga kambani kana bhizinesi.
Saka pasina imwezve ado ngatitangei nzwisisa iri izwi rinoshandiswa zvakanyanya uye kuverenga uye inobatsira kumakambani.
Mumakambani mazhinji, zvisinei nekuti iwo madiki kana epakati nepakati, mutengo unogadziriswa kuti uri kuburikidza ne kukarukuretwa kwezvigadzirwa zviripo uye zvichatengeswa, neizvi, izvo zvakashandiswa zvakabhadharwa, ndiko kuti, izvo zvakamboiswa mari izvi ndizvo zvinodaidzwa kufa kana kupaza; Mune mamwe mazwi, ndiyo huwandu hwekutengesa kwakaitwa uye kuti nenzira iyi pakanga pasina kurasikirwa kana purofiti, ndiko kuti, izvo zvakange zvatoiswa mari zvakangowanikwa.
Iyo yekuvhara kana yekuputsa poindi Iko zvino iko kuwanda kweizvo iwe zvawakanyora kana iyo pesenti yekutengesa iyo yakaenzana iyo huwandu hweiyo yakatarwa kukosha; Pamusoro pemari iyoyo, mari iyi iri kuuya ichavhara kukosha kwakatemwa uye zvimwe zvese zvinopa mabhenefiti ayo nenzira imwecheteyo, kana ari pasi pazvo, zvinokonzeresa kurasikirwa pakurima.
KUNA KUZIVA ZVINOFANIRA KUTI KUZIVISIRA KANA KUTI ZVAKAFA ZVINOREVEI?
Izwi iri rinoshandiswa zvakanyanya muhupfumi chikumbaridzo chekubatsira, kwazvakarerekera kana kupaza poindi Inotorwa kubva muchidimbu chayo muChirungu BEP (Break Even Point) uye iri mumazwi akareruka ndiyo hushoma huwandu hwakatengeswa hweyuniti mukambani medu kupedzisa mune purofiti zero. Mune mamwe mazwi, ndipo kana iyo mari yese yashandiswa yakaenzana nemari izere kubva kune izvo zvinotengeswa.
Nemari shoma iyi ye kutengesa uye kugadzirwa kushoma chichava chigadzirwa chinobatsira chebhizinesi, sekureba sekunge zvese zvakagadzirwa zvinotengeswa; nekuti kana paine zvigadzirwa asi pasina kutengeswa, zviri pachena kuti hapazove nemari yebhizinesi kana kambani; Mune mamwe mazwi, pachave nemutengo wekuchengetedza chete.
Kugadza kambani inobatsira kana isingabatsiri, huwandu hwezvigadzirwa zvainotengesa hunofanira kuongororwa uye kuti zvese zvinobatsira here kupa chakanaka kuburikidza nekusiyana kwechinhu chechigadzirwa chakaburitswa. Kune rimwe divi, kana nyaya yekambani iri kujekesa kwechinyorwa chimwe chete kana chigadzirwa, zvinofungidzirwa kuti zvasvika iyo yekuputsa-kunyange poindi kana kufa.
Mune mamwe mazwi kuti unzwisise zvirinani; iyo purofiti chikumbaridzo kana kufa magumo huwandu hwezvigadzirwa kana masevhisi iyo yatinofanira kutengesa kuti tikwanise kubhadhara yedu yese yakatarwa kana kusiyanisa mari yatinoisa kuti kuzadzikiswa kwechigadzirwa ichi titengese. Inotsanangurwa neimwe nzira ndeyekuti muganho watinotanga kudzorera izvo zvakaiswa mubhizinesi uye isu tinotanga kugadzira mari nezvigadzirwa zvedu.
ZVAKANAKA ZVAKO KANA ZVAKABATSIRA HERE?
Imwe yei Zvakanakira iyo yekuzorora-kunyange poindi kana kufaira ndeyekupa mishumo kukambani nezve kana bhizinesi nezve njodzi kana njodzi iyo inowanikwa mukusiyana kwehuwandu hwekugadzira; Uye zvakare, zvinobatsira kupa yakajeka uye yakajeka pikicha yemhedzisiro inoitika mukuwedzera kweiyo yakatarwa kukosha; Uye zvakare, zvinotibatsira kusarudza shanduko dzinozoitwa kune makuru mabhenefiti, senge kuwedzera kwemutengo kana mutengo muzvinhu zvakagadzirwa.
ZVIMWE ZVINHU ZVINOGONESESA KANA KUTI ZVAKAFA ZVINHU:
- Kuziva kwekutengesa hakuendi pamwe chete, saka kana mumwe achitambura kubva kune mumwe, izvi zvinokanganisa danho rezviripo.
- Huwandu hwezvinhu zvakatengeswa zvinogara zvichitsamira pamutengo wekutengesa.
- Iko kusiyanisa kukosha kunogona kutambura nekuwedzera kana kuderera, saka ivo vanofanirwa kuverengerwa zvichienderana nenguva yakatarwa.
- Kana huwandu hwezvigadzirwa hwanyanya, mitengo yacho haizogara yakamira uye ichawedzera.
NDINOGONA SEI KUTAURA PUROFITI / YAKAFA DZIDZO YEMAHARA?
Kuti uverenge iro rakavharika kana mukana wekubatsira, chete mapoinzi matatu anodiwa pamusoro pekambani yedu:
1. Iyo yakazara kukosha kwekambani yedu kana bhizinesi.
2. Mitengo yezvinhu zviri kutengeswa.
3. Iko kusiyanisa kukosha kwechikamu chimwe nechimwe chakatotengeswa.
Iyo yakazara kukosha kwekambani yedu kana bhizinesi.
El yakatarwa mutengo kana kukosha ndezvese zvese zvichaiswa mari kana kubhadharwa Saka zvinodikanwa mukugadzirira zvigadzirwa izvo zvauchazotengesa, senge rendi yenzvimbo, kubhadhara kune vashandi, magetsi, runhare, makambani einishuwarenzi, chekufambisa, peturu yekutakura, nezvimwe. Izvo zvakakosha kuti utarise kune yega yega uye yega yega kuti uwane fungidziro yakatarwa kukosha nemazvo.
Mitengo yezvinhu zviri kutengeswa.
Imwe kukosha kwakasiyana kana mutengo ndiyo mutengo wekutengesa uyo kana iwe ukangotengesa chete chigadzirwa zviri nyore nekuti iwe uchafanirwa chete kutanga imwe. Asi kazhinji mitengo dzakasiyana dzinogadziriswa pachinhu kana chigadzirwa, icho chinonzi wepakati mutengo wekutengesa; asi kune rimwe divi, kana kambani yako yatove yakakura uye yakasimbiswa uye iine zvigadzirwa zvakawanda uye mharidzo yeizvi, saka tinotaura nezve kuputsa kana kudzivisa uye kuverenga kunofanirwa kuitirwa yega yega mitsara yebhizinesi.
Iko kusiyanisa kukosha kwechikamu chimwe nechimwe chakatotengeswa.
Iyo yekupedzisira poindi yatinoda iko kusiyanisa kukosha kwechikamu chimwe nechimwe kana avhareji kusiyanisa mutengo pano inopinda zvese zvinoshandiswa mubhizinesi, mbishi kugadzira chigadzirwa kana zvigadzirwa zvakagadzirwa uye zvinoenderana nehuwandu hwakagadzirwa neizvi, ndizvo nekuti Izvi zvinoiswa semutengo wakasiyana-siyana sezvo zvichibva pauwandu huchagadzirwa, ndiko kuti, kana tikagadzira zvakawanda, huwandu huchave hwakakwirira, asi kana tichigadzira zvishoma, huwandu huchave hushoma, kunyangwe kugadzirwa kuri kuderedzwa kana kuwedzerwa; mhedzisiro yeiyi kuverenga kwese ichave iyo yechitatu poindi matatu. Izvo zvakakosha kuti urangarire kuti kuverenga uku kuchaitwa kusanganisa magetsi, mihoro, inishuwarenzi, rendi yenzvimbo uye zvese zvakatocherechedzwa mune yekutanga poindi yatinoisa semari yakatarwa.
Contribution margin
Kuti tiwane chikamu chemupiro isu tinofanirwa kuverenga zvinotevera:
Bvisa mutengo wechinhu chiri kutengeswa, kubvisa, kukosha kwakasiyana kwechikamu chimwe nechimwe.
Kuverenga kweiyo purofiti chikumbaridzo kana rakafa nzvimbo.
Kuti tiite kuverenga kweiyo purofiti chikumbaridzo kana nzvimbo yekufa isu tinofanirwa kuita kupatsanura, huwandu hwakazara pakati pemuganho wemupiro weyuniti wakatsanangurwa pamusoro; zvinoti:
Kupatsanura huwandu hwakazara neyunifomu yemupiro wechikamu kunoguma nechikumbaridzo chemubatsiro.
Iyi ichave iyo poindi iyo yauchazotanga kuita purofiti.
Mhedzisiro iyi ichave mukana wekubatsira kana magumo akafa atinofanira kuita mwedzi wega wega, gore kana zuva, (sekunyanya kugadzikana kana kukodzera kambani) kuitira kuti titange nezvibereko kana mabhenefiti nekuti tichaziva zvechokwadi kukosha kwese pamwe nekukosha kwakasiyana kwechikamu chimwe nechimwe chakatengeswa, zvinozotipa simba rakawanda uye kuronga ku vane mabhenefiti akakura.
Kuverenga uku ndechimwe chezvakakosha kuita. Saka kana iwe uine pfungwa dzekumisikidza bhizinesi kana kambani zvichave zvakakosha kuita kudaro, nenzira iyi iwe unogona kuseta mapoinzi ekutengesa kuti ugone kuzadzisa ichi purofiti chikumbiso nekukurumidza uye chichava chimwe che zvakakosha kuti iwe ugadzire mu hurongwa hwekugona iyo yaunofanira kuendesa kubhangi.
Nzira iyo yakatsanangurwa pamusoro apa inoitwa inotevera:
Qc = CF / (PVu - Cvu)
CHIRATIDZO
Qc = Kubatsira chikumbaridzo kana chakavharika, inova nhamba yemayuniti akagadzirwa nekutengeswa kuita zero zero.
CF = yakatemwa mutengo kana huwandu hwakazara.
PVu = Chikwata chekutengesa mutengo.
CVT = Yese inoshanduka mutengo.
CVu = Chikamu chinoshandura mutengo.
B ° = Kubatsirwa.
Ini = Mari.
C = Yese mari.
Nenzira iri nyore uye nemutauro wakajeka isu takatsanangura kuti chii chinonzi Break-even point uye deadlock kumakambani kana mabhizinesi uye yavo purofiti. Saka ingori nyaya yekuronga, kuronga uye kufungidzira zvese zvinodhura zvinoitwa mukambani kana mubhizinesi, uye nekuchengetedza zvinyorwa zvacho kuti ugone kuzviverenga zuva nezuva, vhiki nevhiki, pamwedzi kana pagore zvinoenderana nezvinodiwa ( kunyange zvichikurudzirwa zviite pamwedzi).
Tinovimba chinyorwa ichi chave chaunofarira uye chinobatsira.