Chokwadi uye Mienzaniso yezvipo Margin
Kushandurwa kwekambani inoshandiswa kunosanganisira mari inoshanduka pamwe nekuchinja mumagetsi. Izvi zvinosanganisira zvinhu zvakasvibirira, basa rakananga, uye magetsi, somuenzaniso. Fixed cost ndiwo mari inofanirwa kuvharwa kunyange kana kambani isingabudisi chero maikirwo emiti. Mienzaniso yezvigadziriswa mari zvinosanganisira kuvaka chivakwa. inshuwarisi, uye mutero weimba.
Kuverenga Mhinduro Maringe
Iwe unogona kuverenga muganhu wemugove uchishandisa kuenzanisa kunotevera:
Mupiro Margin = Kutengesa Imari - Mari Inoshandiswa
Dzimwe nguva zvinobatsira kuisa mhinduro yacho maererano nemauniti, kuti unzwisise kuti chikamu chimwe chechigadzirwa chinobatsira sei kambani yekambani, kana pasi. Mupiro wemugove wega wega unotorwa se:
Mupiro Marginal per unit of sales = Sales Revenue per Unit - Zvimwe zvinoshandiswa muDhigirii
Sezvo mupiro wemugove unotenga musiyano pakati pekutengesa uye kushandiswa kwemari, chikamu chinosara ndicho kusanganiswa kwezvigadziriswa mari uye purofiti.
Kuti uzviparadzanise chete nemari inosara, shandisa iri inotevera:
Mupiro Margin - Fixed Costs = Net Operating Profit or Loss
Kuongorora mhinduro yekambani yekambani inopa ruzivo pamusoro pekushanda kwekambani yekubudirira. Bhizimisi rinoita mari yakawanda pane zvigadzirwa zvayo maererano nemari yakasarudzwa uye yakasiyana-siyana, kana ichienzaniswa nemakwikwi aro, ine basa rakanaka uye rinokwikwidzana.
Kushandisa Break-Even Formula
Kuputsa-kunyange mushumo inotora pfungwa iyo kutengeswa kwekambani kunongowedzera mari yayo, uye hapana purogiramu kana kurasikirwa. Zvakakosha kuti makambani azive kuputsa-kunyange pfungwa nokuti inomirira nhamba shoma yeunyamu yavanoda kutengesa kuti varambe vari mubhizinesi. Ndicho chinhu chakafanana nechinangwa chemupiro usina chekubatsira.
Iro denominator ye-break-even equation ndiyo mupiro wemugove. Semuenzaniso, fungidzira kambani yakagadzirisa mari ye $ 60,000, mutengo wekutengesa we $ 2.00 per unit uye zvinodhura zvinodarika makumi masere makumi matanhatu paunhare. Muenzaniso unotevera unoratidza nzira yekuwana nhamba shoma yeunyamu XYZ Corporation inoda kuputsa kunyange:
Kuputsa-kunyange muUnited = Total Fixed Costs / Contribution Marginal per unit
Breakeven point = $ 60,000 / ($ 2.00 - $ 0.80) = zvikamu 50 000
Mupiro wemugove, munyaya ino, uri $ 1.20 per unit ($ 2.00 - $ 0.80). XYZ Corporation inofanira kutengesa uye kutengesa zvikamu makumi mashanu zvezvikamu zvezvibereko zvayo kuitira kuti ivhare mari yayo yose, yakasimbiswa uye yakasiyana. Pane iyi yekutengesa, kambani yacho haichaiti purogiramu asi ichangoputsa-kunyange nemugove wemari ye $ 1.20 pachikwata chekutengesa kana $ 60,000 (50,000 X $ 1.20).
Gross Margin vs Contribution Margin
Zvakakosha kune maneja wezvemari kuti azive kuti, pamutsara wekusvika, purogiramu yakawanda yebatsiro uye muganhu wekugovera hausi wakafanana.
Iko mari yakawandisa marginal calculation, inowanzoratidzwa pamutsara wemari yekambani, ndiko kusiyana pakati pekutengesa uye mari yezvinhu zvakatengeswa. Kusiyana nemugove wemugove, mari yezvinhu zvakatengeswa inosanganisira zvose mari, zvose zvakagadzirirwa uye zvakasiyana. Mupiro wemugove ndiwo mutsauko pakati pekutengesa uye kushandiswa kwemari chete. Kuverenga zvose zviri zviviri kunogona kupa maneja wezvemari kukosha, asi akasiyana, ruzivo.
Contribution Margin Ratio
Mupiro wepakati yemiganhu yezviyero ndiyo muganhu wekugovera, unongororwa se peresenti yekutengesa zvizere. Muchirevo ichi, iwe uchashandisa mupiro wega wega, kwete mupiro wemubhadharo. Kuverenga chiyero ichi chakakosha kune mutariri wezvemari sezvo inotarisa purogiramu inobatsira yekambani. Verengai chiyero sezvizvi:
Contribution margin ratio = Mupiro margin / kutengesa
ABC Corp. Mupiro wekugoverwa kwemazana: ($ 40,000 mupiro wemari / $ 100,000 kutengeswa) = .40, kana makumi mana muzana.
Izvi zvinoreva kuti kumadhora ose anowedzera mukutengesa, kuchava nekuwedzera kwemazana makumi mana emugove wemugove wekugadzirisa mari yakatarwa.