Ireyishini, imida, umvuzo, iindleko, ingeniso eshiyekileyo, izibonelelo, njl. Sisoloko sisiva okanye siwafunda onke la magama xa sidibana nelizwe lezoqoqosho nezezimali. Kukho iintlobo ezininzi ezahlukeneyo zomlinganiselo kunye nemida kunye nengeniso. Nangona kunjalo, kweli nqaku siza kuthetha ngenye ngokukodwa: Umda wokusebenza. Kunokuba luncedo kakhulu kuthi ukwazi ukubala njani lo mda, kuba ubonisa impilo yezemali yenkampani ethile.
Ukuba ufuna ukwazi ngakumbi ngesi sihloko, ndincoma ukuba uqhubeke ufunda eli nqaku. Siza kuchaza ukuba yintoni umda wokusebenza kwaye siza kuthetha ngeefomula zayo kunye nendlela yokutolika umphumo wabo. Ngaphandle kothandabuza, Yingcamango ekufuneka siyazi ukuba sifuna ukuba yinxalenye yelizwe lezemali elintsonkothileyo. Ukongezelela, ekugqibeleni siya kunika umzekelo wokuqinisekisa ukuba siqonde kakuhle ingcamango yomda wokusebenza kunye nokubala kwayo.
Yintoni umda wokusebenza?
Xa sithetha ngomda wokusebenza, sibhekisa kumlinganiselo onjongo yayo ikuyo ukulinganisa ipesenti yengeniso yokuthengisa ukuba inkampani echaphazelekayo ijika ibe yinzuzo. Ewe, ibonisa ezo zibonelelo ngaphambi kokuba utsale zombini iirhafu kunye nenzala. Ukuze ubale lo mlinganiselo, idatha esetyenzisiweyo ibhekisela kumsebenzi oyintloko wenkampani. Umda wokuSebenza uyaziwa ngokuba ngumda wokusebenza, umda wengeniso yokusebenza, umda we-EBIT (uMvuzo phambi kweNzala kunye neeRhafu), umda wengeniso yokusebenza, kunye nembuyekezo kwiintengiso.
Ke ngoko, umda wokusebenza Kusivumela ukuba senze izibalo ukuze sazi ukuba bubuphi na ubunzima i-BAII (iNzuzo phambi kweRhafu kunye neNzala) kumvuzo uwonke ovela kwiintengiso. Elinye igama elaziwa ngalo lo mlinganiso ngumda wenzuzo yokusebenza, kuba zonke ezo ndleko ziyimfuneko kwinkampani ekuthethwa ngayo ukuze yenze umsebenzi wayo nazo zibalwa.
Utolikwa njani umda wokusebenza?
Ukwazi indlela yokutolika umda we-EBIT, kufuneka siqale sazi ifomula yayo kwaye sazi ukuba siyibala njani. Ukuze siyilungise, kufuneka kuqala sifumane ulwazi malunga nenkampani ekuthethwa ngayo. Kubalulekile ukufumanisa itotali yazo zonke iindleko ezibandakanyekayo ekwenzeni umsebenzi wenkampani. Ukongeza, kubalulekile ukulinganisa umthamo opheleleyo wazo zonke iintengiso. Njengoko sele sichazile ngasentla, idatha esisandula ukuphawula ngayo kufuneka ivele kuphela kumsebenzi ophambili wenkampani, ayikho enye.
Sakuba siqokelele lonke olu lwazi, kufuneka sisebenzise iifomula esiza kuzixoxa ngezantsi. Okokuqala lixesha lokubala ingeniso eshiyekileyo, kodwa zithini ezi? Yimali iyonke edityaniswa kwii-asethi okanye kuhlahlo lwabiwo-mali lwequmrhu elinikiweyo. Eli qumrhu linokuba leloluntu okanye labucala; iqela okanye umntu ngamnye. Ukususela kule mali iyonke, iindleko ezinxulumene nokuhla kwexabiso, iikhomishini kunye / okanye iirhafu zitsalwa. Ngoko ke:
Ingeniso eseleyo = Ingeniso epheleleyo kwiintengiso - Iindleko ezithathwe kuphela kumsebenzi oyintloko wenkampani
Umda wokuSebenza = uMvuzo oyiNtengiso / Umvuzo opheleleyo wentengiso
Xa sele senze izibalo zozibini, isiphumo esiya kuthi sifumaneke ngumda wokusebenza ebesiwufuna. Isiphumo esithathwe kule fomula siboniswa njengepesenti. Le pesenti yinzuzo efunyenwe yinkampani kwiyunithi nganye yemali yokuthengisa eyenziweyo. Nangona kunjalo, asimele silibale ukuba yinzuzo efunyenwe ngaphambi kokuba kutsalwe inzala kunye neerhafu.
Ulungile nini umda wokusebenza?
Xa kutolika isiphumo sobalo, kubalulekile ukuqonda ukuba umda wokusebenza ngokwesiseko yingeniso iyonke evela kwiintengiso ezenziwe yinkampani kuthatyathwe zonke iindleko eziyimfuneko, phambi kokuba kuthatyathwe irhafu, inzala kunye nezabelo kubanini-zabelo. Ngoko ke, Okukhona iphezulu ipesenti efunyenweyo kumda wokusebenza, kokukhona umngcipheko omncinci wemali inkampani ekuthethwa ngayo.
Umzekelo
Ngokuqinisekileyo sele icacile kuwe ukuba yintoni umda wokusebenza kunye nokuba ubalwa njani. Kodwa ukuze siqiniseke, siza kubeka umzekelo omncinci ukuwubona ngcono. Kulo mzekelo sifuna ukubala umda wokusebenza womzi-mveliso ovelisa oomatshini bokupholisa umoya.
Ngexesha lokuzilolonga kwangaphambili, ixabiso leentengiso ezipheleleyo zale nkampani yi-550.000 €. Ukuze ufezekise kwaye uzalisekise lo mthamo wentengiso, kuyimfuneko ukucinga okuthile iindleko eziyimfuneko eziya kuba zezi zilandelayo:
- €100.000 kubasebenzi
- € 235.000 kwizinto eziluhlaza
- € 3.000 kwintengiso
- € 10.000 kwiindleko zentengiso
Ngoko ke, iyonke ye iindleko eziyimfuneko ukuze inkampani yenze umsebenzi wayo ophambili iya kuba yi-€348.000, esisixa sazo zonke iindleko esizidwelise ngasentla. Ukwazi ezi datha, sinokubala ingeniso eshiyekileyo yenkampani yomatshini wokupholisa umoya:
imali engena emveni kotsalwa = € 550.000 - € 348.000 = 202.000 €
Ukwazi ingeniso eshiyekileyo yenkampani ekuthethwa ngayo, sinokubala ukuba yintoni umda wayo wokusebenza. Masisebenzise ifomula:
Umda wokusebenza = € 202.000 / € 550.000 = 36,72%
Ithetha ntoni le pesenti ifunyenweyo? Ewe, inkampani eyenza oomatshini bokupholisa umoya inengeniso elingana ne-36,72% ngeyuro nganye eyifumanayo kwiintengiso zayo. Nangona kunjalo, Olu balo lwenziwa phambi kokunciphisa iindleko ezivela kwiirhafu kunye nenzala. Lo mda ofunyenweyo ulunge kakhulu, njengoko unika inkampani ukuguquguquka kwimeko yesiganeko esingalindelekanga kwaye kufuneka ijongane neemeko ezinzima nezingalindelekanga ezinokubandakanya iindleko ezongezelelweyo kunye nokuphazamisa ukusebenza kwenkampani.
Ndiyathemba ukuba ngolu lwazi sele uyazi ukuba yintoni kanye kanye umda wokusebenza kunye nendlela yokubala. Ukuqukumbela, sinokuthi ngumlinganiselo onjongo yawo ikukuhlalutya amandla enkampani ukuguqula ingeniso yayo yokuthengisa ibe yinzuzo okanye inzuzo phambi kokuhlawula irhafu kunye nenzala. Khumbula ukuba okukhona uphezulu umda wokusebenza ofunyenwe emva kokubala, kokukhona impilo engcono yemali inkampani ekuthethwa ngayo. Ke ngoku uyazi: Ukukhangela ulwazi malunga nenkampani yethu, okanye malunga nenkampani enomdla kuthi, kwaye ukhuphe isixhobo sokubala!
Inkcazo egqwesileyo kunye nomzekelo kucacile ukuba ngumda wokusebenza.
Kuya kuba nomdla ukwazi malunga nendlela yokuxabisa inkampani.
Ndiyabulela kakhulu.
Enkosi ngovavanyo lwakho Alcides, ndiyakuphendula. Umda wokusebenza yinxalenye yendlela yokuxabisa inkampani. Omnye umzekelo uya kuba ukwazi ixabiso lethiyori yesitokhwe, inqaku lakhe endilibhalayo ngokwenene. Nangona kunjalo, ayizizo zonke iinkampani ezinokuxabiswa ngendlela enye, umzekelo, iinkampani ezininzi zetekhnoloji, kunye nezinye ezininzi ezifana nezo zikwicandelo lenkonzo. Inxalenye yamanani yinjongo okoko nje amanani enziwe kakuhle kwaye ebona umxholo osebenza kuwo. Enye into yinxalenye yovavanyo lwenkampani, malunga nokuba singakholelwa kangakanani na ekusebenzeni kwayo okanye ukubanakho ngokuxhomekeke kwicandelo, kwindawo yeshishini okanye kumyalelo oyilawulayo.