Kuvandudza Kushandiswa Kwemari
Kutengesa uye kutarisira mari, inozivikanwawo sekutengesa, huwandu, uye hutungamiri (SG & A) mari, kusanganisira mari inobatanidza nekuita bhizimisi rose, zvakadai sekubhadhara kwebasa rekubasa, kubhadhara, mahofisi ehofisi, nezvimwe zvepamusoro .
Imwe nyanzvi yekambani inobhadhara mari uye kurasikirwa chirevo inosanganisira idzi mari pamwe chete nekutengesa mari, mari yezvinhu zvakatengeswa, nezvimwe zvinoshandiswa, zvakadai senharaunda uye kuderedza.
Ndeapi Marudzi Emari Anokodzera?
Kutengesa uye kutarisirwa mari kunowanikwa pane zvinyorwa zvemari zvekambani, pasi pekudhura kwezvinhu zvakatengeswa. Nenzira inoshandiswa nekambani inoshandiswa kubva kuzvinotarisirwa, zvematare, kutengesa, kutengesa, zvivako, nezvimwe zviitiko zvekambani zvinowira mune izvi. Izvi zvinogona kugadziriswa kana kushanduka; somuenzaniso, kutengesa mabhizimusi ndezvokushandisa zvinoshandiswa kutengesa zvichienderana nehuwandu hwekutengesa vashandi vanotengesa vanobudirira. Zvisinei, vatengesi vanogamuchirawo zvikwereti zvakasara zvehomwe, izvo zvinogara zvakangofanana pasinei nekuchinja chero kupi zvako mukutengesa. Chivako chehofisi kana kuti iyo yekugadziriswa kwekugadzirisa inoshandiswa mari inoshandiswa, asi mari yehofisi yekushandisa uye yekushandisa mari inoshandiswa inotora shanduko yekushandisa mari.
Nokuda kwezvinhu zvinhu zvinoramba zvisingashandisi kupfuura kwenguva, kubhadhara mari inongoda kusarudza mari yegore negore, yakatarwa kubva mugore rakapera uye yakagadziridzwa chero ipi zvayo inofanirwa kuchinjwa uye yakagoverwa mumakamuri kana mwedzi kuti iwane bhajeti idzva.
Pakuvaka bhajeti yezvinotengeswa zvinoshandiswa, zvinokosha kushandisa nzira inotarisa mari inogona kuwedzera kana kuderera zvichienderana nehuwandu hwekutengesa mune imwe nguva.
Semuenzaniso, kutengeswa kwemitengo yekutengesa kunosiyana mumwedzi mumwe zvichienderana nehuwandu hwezvikwata zvakatengeswa. Iyo kambani inogonawo kuva nevatengi vakawanda uye kutengesa mamwe mauniti panguva imwe nguva. Vashandi vekufambisa mari, kushambadzira, uye kutengesa kunogonawo kuchinja kubva kune imwe mwedzi kuenda kune imwe inotevera nekuda kwemazuva, kushandiswa kwemitambo mitsva, kuwedzerwa kwevashandi vanofamba, nezvimwe zviitiko.
Bhuku Rekugadzirira Mari
Kugadzirira bhajeti, kambani inofanira kutanga ichisarudza pane imwe nguva yenguva yekushandisa. Bhijhesi inowanikwa pamwedzi wega wega inowanzova nehuwandu hwakawanda hwehuwandu hwakatarisirwa mairi, asi mamwe makambani anosarudza bhajiro yepamusoro-yega yega yega bhajeti. Sezvo mamwe ezvinoshandiswa nekambani anosiyana nekutengesa, nhamba inofungidzirwa yeununiti dzinotengeswa inova bhajeti yekutanga. Vatsoropodzi vanounganidza ruzivo kuti vaenzanise kuenzana kwezvinoshandiswa zvinotengeswa pa unit unotengeswa uye shandisa izvi kuti utakure mari yepamwedzi yekuverenga yebhadharo yebhadharo yakasiyana. Nokuda kwekugadzirisa mari, mari yacho inopinda mubhajheji mwedzi isina kuchinja.
Muenzaniso
IArtCraft Pottery Company inobereka zvinyorwa zvebhuku rinozivikanwa rehari. Kuvandudza kutengesa uye kutungamira (S & A) chikamu chezvinhu zveArtCraft bhajeti yebhadharo, kuverenga kunotanga nekufungidzira kwenhamba yezvikamu zvehuumbi iyo kambani inoshandisa iyo ichaitengesa muga roga roga regore rinotevera.
Iko kambani inoziva, kubva munhoroondo yapfuura, kuti shanduko inoshandiswa S & A mari inoshandiswa inosvika $ 0.10 per unit inotengeswa. Yakananga mihadhara inodhura madhora $ 1,400 nehafu. Iyo kambani inofungidzira zvinotengeswa zvinotengeswa kumiganhu 1 kusvika ku4 se $ 100, $ 200, $ 800, uye $ 500, zvichienderana, zvichienderana nemakore ekupfuura kwemakore.
| ArtCraft Pottery Kutengesa uye Kudzora Mari Yezvebhadharo | ||||||
| Quarter | 1 | 2 | 3 | 4 | Gore | |
| Unitengeswe Kutengeswa | 1 000 | 1,200 | 1,500 | 2,000 | 5,700 | |
| Variable S & A Zvishandiso paChipiri | x0.10 | x0.10 | x0.10 | x0.10 | x0.10 | |
| Zvose Zvikamu Zvinodhura | $ 100 | $ 120 | $ 150 | $ 200 | $ 570 | |
| Fixed Selling and Administrative Expenses: | ||||||
| Mibairo | $ 1,400 | $ 1,400 | $ 1,400 | $ 1,400 | $ 5,680 | |
| Utilities | $ 50 | $ 50 | $ 50 | $ 50 | $ 200 | |
| Advertising | $ 100 | $ 200 | $ 800 | $ 500 | $ 1,600 | |
| Kuora mwoyo | $ 150 | $ 150 | $ 150 | $ 150 | $ 600 | |
| Total Fixed Expenses | $ 1,720 | $ 1,820 | $ 2,420 | $ 2,120 | $ 8,080 | |
| Zvose S & A Zvakadhura | $ 1,820 | $ 1,940 | $ 2,570 | $ 2,320 | $ 8,650 | |