Muenzaniso wekupa mupiro marginal statement statement pakuberekwa
Mupiro wepakati yemari yekuwana mari yemashoko ndeyekuti mari yemitemo inodhura. Panzvimbo pane kuparadzanisa zvinodhura zvinotengeswa kubva panguva yekubhadhara mari, sezvinoitwa mutemo wemari, mutemo uyu unoparadzanisa kushandiswa kwemari kubva pakatarwa mari.
Mupiro wepakati yemari yekuwana mari yekutambira inoratidzira mari dzose dzinoshandiswa dzakabviswa kubva pakutengesa uye dzinosvika pamubhadharo wemari. Fixed cost zvino inobva yadzoswa kuti inosvika patsika yekodzero kana kurasikirwa kwekanguva, kana kuti mari yakasara iyo inobatsira pakuvhara mari yakasarudzwa uye kushanda purofiti.
Mupiro wepakati maritatimendi yemari yakasiyana yakasiyana neshoko rinowanzopiwa mari mune nzira nhatu:
- Fixed production cost is aggregated down in the statement statement, after the contribution margin;
- Kusiyaniswa kwekutengesa uye hutungamiri mari inosungirirwa nehurumende yakasiyana-siyana yekugadzira kuitira kuti iite chikamu chekuverenga kwemugove wemugove; and
- Mutengo wakakwana unotsiviwa muchitauriri chemupiro wemugove.
Nharaunda yakawandisa uye mupiro wemiganhu yakasiyana nokuti pakuverenga kwekugadzirisa mari yekugadzira inosanganiswa mumutengo wezvinhu zvakatengeswa, asi zvisingabatanidzwa mukuverengwa kwemugove wemugove.
Mupiro wemiganhu yemari yekuwana mari yakarongwa zvichienderana nekusiyana kwezvinokosha mari yekuziva, panzvimbo yezvinhu zvinoshanda kana zvikwereti zvinowanikwa muzvinyorwa zvese zvekuwana mari.
Pasi pese mupiro wemari yekuwana mari yekutambira uye nhepfenyuro yakagadziriswa yemari, ruzivo rwemari kana kurasikirwa kuchave kwakafanana.
Kuverenga Contribution Margin uye Breakeven Point muDhora
Tichitarisa mupiro wemugove wemugove uyu, tichakudziridza mupiro wemari yekuwana mari yekuenzanisa kuratidza kuitika kwemupiro wemugove uye nhepfenyuro yepamusoro pamashoko ekuwana mari:
Heino muenzaniso:
Itai kuti pave nemayuniti = Fixed Expenses / Price - Variable Expenses
Breakeven point = $ 60,000 / $ 2.00 - .80 = zvikamu 50,000
Kuti tive nekugadzirisa mupiro wemari yemari yekuwana mari, tinofanirwa kushandura kubhadharwa muzvikwata kuti tibatanidzwe madhora. Isu tinoshandisa mupiro wemugove wekuita kuti uite izvi. Kushandisa muenzaniso iwoyo, kushandiswa kwezvinhu zvinodhura zve $ 0.80 kune 40% yekutengesa kwe $ 2.00 pamuniti ($ 0.80 / $ 2.00). Kuti uverenge kubhadharwa mumadhora, aparadzanise zvigadziriswa zvinoshandiswa nemupiro wepakati yemari ye 60% ($ 60,000 / .6 = $ 100,000). Izvi zvinoreva kuti kambani inofanirwa kuita $ 100,000 mukutengesa kuputsa kunyange.
Kana iwe uchida kutarisa basa rako, uverenge zvinoshandiswa nekambani yekushandisa uchishandisa nzira iyi. Zvimwe zvinodhura zvinokwana 40% yekutengesa ($ 100,000 X .4 = $ 40,000). Kutengeswa kwe $ 100,000 kuderedza kushandiswa kwemari ye $ 40,000 yakaenzana yakatarwa mari ye $ 60,000. Iwe zvino unoziva kuverenga kwako kwakarurama nokuti $ 60,000 ndiyo yakataurwa zvakasarirwa mari yekambani.
Itafura iri pasi apa inokuratidzai mari yekusungirirwa yakasimba mune mupiro marginal format. Zvinokuratidza kuti kana chimwe chimwe chikamu chechigadzirwa chacho chiri kutengeswa, kuti zvive nezvikamu makumi mashanu nezviviri, ipapo Net Operating Profit ichakwira kumusoro kwezero uye firm ichaita purofiti. Zvisinei, kana imwe unit isingapfuuri 50,000 inotengeswa, iyo firimu ichaita kuti kurashikirwa.
Mupiro Marginal Revenue Statement yeMwedzi waMay
| Total | Per Unit | |
| Sales | $ 100,000 | $ 2.00 |
| Zvishoma: Zvimwe Zvinodhura | 40,000 | 0.80 |
| Contribution Margin | $ 60,000 | $ 1.20 |
| Zvishoma: Zvakachengetedzwa Mari | $ 60,000 | |
| Net Operating Profit | $ 0 |