Mupiro wekugoverwa kwepakati unotora kuongorora danho rinowedzera kuratidza mapeji ega rimwe rega rekutengesa rinoita kuti kuvharidzire kushandiswa kwekambani mari uye purofiti.
Kusarudzira Mupiro Wepa Margin
Makambani anowanzotarisa mutengo unoshandiswa mutengo unogona kutengeswa kuti uwane hukuru, hwakasarirwa mari yebhizimisi. Fixed cost, izvo zvisingaenzaniswi nekuwedzera kana kuderera mukugadzirwa, zvinosanganisira kuvaka renti, imba yemitero, bhizinishuwarenzi yebhizimisi, nezvimwe zvinotengeswa nekambani, pasinei nokuti inobereka chero zvikamu zvezvigadzirwa zvinotengeswa. Uku kuongorora kwekutsvaga-kutengesa kwekutengo kunonzi kupumbuka-kunyange kuongororwa.
Chimwe chezvikamu zvinokosha zvekuputsa uku-kunyange kuongororwa inopa muganhu, iyo inonziwo mari inopa mari imwe neimwe . Vatsoropodzi vanoverenga muganhu wemugove nokutanga kuwana mari yakasiyana-siyana paunenge uchitengesa uye ichibvisa kubva pamutengo wekutengesa imwechete. Zvimwe zvinodhura zvinoderedzwa nehuwandu hwezvikwata zvakagadzirwa uye zvinosanganisira mari dzakadai sezvipfeko, zvigadzirwa, uye basa rinoshandiswa kugadzira chimwe nechimwe.
Chigumisiro chekuverenga ichi chinoratidza chikamu chekutengesa mari iyo isingashandiswi nemitengo yakasiyana uye inowanikwa kugutsa zvigadziriswa mari, inozivikanwawo semugove wemugove .
Kazhinji, mupiro wepasi unowanikwa mumabhizimisi ekushanda-basa, asi zvipo zvepamusoro zvinowanikwa mune mamwe mabhizinesi makuru emabhizimusi anotoda mishonga inodhura uye zvivako zvakakura zvekugadzira.
Contribution analysis marginal analysis inobatsirawo makambani kuongorora kushanda kwavo. Makambani anotengesa michina kana mabasa anounza purofiti yakakwirira nechepasi yakasarudzwa uye inoshandiswa mari dzinobatsira chaizvo.
The Formula and Result
Mupiro wemiganhu yezviyero ndeye chirevo chinotarisa chikamu chemupiro wemugove (kugadziriswa mari, kana kutengesa - kushandiswa kwezvinhu zvinoshandiswa) maererano nekutengesa kwematare, kuiswa mumagetsi emagetsi. Mhinduro yekuenzanisa iyi inoratidza huwandu hwehuwandu hwekutengesa mari yakasara kubhadhara mari yakasarudzwa uye purogiramu mushure mekuvhara zvose zvinodhura zvinokonzerwa nekugadzira chigadzirwa.
Kuverenga Ratio
Shandisa iri rinotevera rondedzero kuti uverenge mupiro marginal ratio:
Mupiro marginal ratio = mupiro wekutsvaga / kutengesa, apo mupiro margin = kutengesa - kushandiswa kwemari.
Mupiro wemiganhu wezvikamu unogona kubatsira makambani kuverenga uye kugadzirisa zvinangwa zvekugona kubatsirwa kwechimwe chigadzirwa. Somuenzaniso, funga kambani inobereka uye inotengesa chimwe chigadzirwa pamutengo wekutengesa we $ 20 mumwe nomumwe. Inofanirwa kubhadhara mari yakatarwa mwedzi wega we $ 18,000 pamichina, $ 12,000 nokuda kwehuwandu hwezvinoshandiswa nehofisi, uye kubhadhara chikwereti $ 1 000. Nokuda kwezvinotengeswa, kambani inobhadhara $ 4 kuti igadzire chimwe chezvikamu uye $ 2 yebasa rimwechete.
Izvi zvinokonzera mupiro wepakati we $ 14 per unit, inotarirwa se $ 20 mari yekutenga - $ 6 mutengo inoshandiswa mutengo = $ 14 mupiro wemari. Izvo zvinoita kuti mupiro wepakati wemari ye $ 14 / $ 20, kana makumi manomwe muzana. Sangano racho rinodzidza kuti 70 muzana yega yega yega yekutengesa inowanikwa kupa mari ye $ 31,000 yezvikwereti zvacho zvakasarudzwa zvinotarisirwa kuvhara mwedzi woga woga uye kubatsira kubatsiririra purogiramu yacho.