Breakeven Analysis - Fixed Cost & Variable Cost, & Profit

Nzira Yokuwana Nayo Bhizimisi Rako Rinobatsira Purogiramu

Tsanangudzo:

Kuongororwa kunoshandiswa kunoshandiswa kutarisa kuwanda kwekutengesa mabhizimisi yako bhizimisi inoda kutanga kutora purogiramu , zvichienderana nemari yako yakatarwa, zvinodhura zvinodhura, uye kutengesa mutengo.

Kuongororwa kunowanzoshandiswa pamwe chete nehuwandu hwekutengesa apo hurikugadzira hurongwa hwekutengesa , kana sechikamu cheurongwa hwekutsvaga kana urongwa hwebhizimisi .

Nzira Yokuita Breakeven Analyse

Kuti uite kuongororwa kwepamusoro, shandisa urongwa uhwu:

Fixed Costs yakakonzerwa ne (Revenue per unit - Variable cost per unit)

Saka usati washandisa maitiro aunofanira kuziva:

Fixed Costs

Fixed cost ndiyo mari inofanirwa kubhadharwa kana kuti kwete maumbirwo akabudiswa. Izvi zvinodhura "zvakagadziriswa" pane imwe nguva yakatarwa kana uwandu hwenyika. Mienzaniso yezvigadziriswa mari inosanganisira:

Kana iri yebhizimisi iripo yakagadziriswa mari inowanikwa nyore nyore. Kune mabhizimisi matsva anova nechokwadi chekuita tsvakurudzo yako uye kuwana nhamba dzakarurama kwazvo dziripo.

Zvimwe zvinodhura zvinodhura

Unit inodhura zvinodhura inodhura inokanganisa zvakananga nenhamba yemiti yakagadzirwa.

Somuenzaniso, mari yezvinhu zvaidiwa uye basa rinoshandiswa kubudisa zvikwata hazvisi nguva dzose. Mienzaniso yezvinodhura zvinosanganisira:

Sample Breakeven Computation

Ngatitii mari yako yakatarwa yekubudisa 30,000 widgets iine $ 30,000 pagore.

Zvaunoshandiswa zvinodhura zvinokwana $ 2.20 zvinhu, $ 4.00 basa, uye $ 0.80 kumusoro, nokuda kwe $ 7.00.

Kana ukasarudza mutengo wekutengesa we $ 12.00 pane imwe widget, zvino:

$ 30,000 yakaparadzaniswa ne ($ 12.00 - 7.00) yakaenzana nezviyero 6000 .

Iyi ndiyo nhamba yemafashoni inofanira kutengeswa pamutengo unotengesa we $ 12.00 kuti uvhare mari yako. Chimwe nechimwe chikwata chinotengeswa kupfuura 6000 chinopa $ 5 pfuma.

Fixed Costs ye 30,000 widgets (pagore)
Bhizimusi Bhizimusi $ 15,000
Imisoro Mitero $ 5,000
Inishuwarenzi $ 4,000
Zvishandiso $ 3,000
Utilities $ 3,000
Total Fixed Costs $ 30,000
Variable Costs (per unit unit produced)
Zvinhu $ 2.20
Basa $ 4.00
Pamusoro $ .80
Total Variable Cost (Per Unit) $ 7.00
Breakeven
Kutengesa Mutengo Pasi Pose $ 12.00
Kutengesa mutengo - kushandiswa kwemari $ 5.00
#Units kutengesa / gore kubhadhara ($ 30,000 / $ 5.00) 6000
Pfuma Target
#Units kutengesa / gore kugadzira $ 10,000 pfuma 8000
#Units kutengesa / gore kugadzira $ 50,000 pfuma 16000

Kushandisa BreakEven Calculations

Kuongororwa kwekuberekwa kunokubvumira kuti uenzanise zvakasiyana-siyana "zvakadini kana?" mamiriro ezvinhu ekuderedza nzvimbo yako yepamusoro uye kuwedzera purofiti:

Mienzaniso: Alison akashandisa kuongororwa kwekutsvaga kuti aone kuti ndezvipi zvaanofanira kuisa kumushandi wekushandisa.

Onawo:

Kutungamira Pakunyorera Bhizinesi reBhizinesi Nhanho Nhanho

Sangano Rebhizimisi Rakanaka Template

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