Nzira Yokuita Nayo Mari-Bhuku-Kubatsirwa Kuongorora - Mutambo

Ko kuchinja sei mumutengo, kubhiti, uye mutengo kunobata purofiti yekambani?

Mari-yehuwandu-purofiti yekuongorora inofungidzira kuti kuchinja kweiyo mari yekambani, zvose zvakagadziriswa uye zvinowirirana , kutengesa, uye mutengo, zvinokanganisa purofiti yekambani. Mukudhura-volume-profit profit analysis, isu tiri kutarisa pamagumisiro emitatu mitatu pane imwe shanduko-inobatsira. Ichi chinhu chine simba zvikuru mukutarisira mari yezvemari uye kuverenga. Icho chimwe chezvinhu zvinoshandiswa zvakanyanya kushandiswa mukugadzirisa maitiro ekubatsira kuti vatungamiri vaite zvisarudzo zviri nani.

Heino danho-nhanho nzira yaungashandisa kuita mari-volume-profit analysis:

Mupiro Margin uye Mutengo-Bhuku-Kubatsirwa Kuongorora

Chokutanga, tarisa mhinduro yemari yekuwana mari . Mupiro wemugove wekutengesa - Kuchinja mari inoshandiswa. Kuverenga mupiro wepakati yemari inowanikwa mari inoratidza kuparadzaniswa kwemari yakatarwa uye yakasiyana. Mupiro wemugove wemashoko ekuwana mari mumusangano wepamusoro unogonawo kudzorerwa sean equation:

Kushandisa Imari = Kutengesa - Zvikamu Zvose Zvinokonzerwa Nezvikwereti - Total Fixed Costs

Izvi zvinova izvo zvinokosha Zvinodhura Bhuku Rekubatsira Equation.

Kuti uwedzere kunzwisisa kwako, iyi equation inokosha inogona kuwedzerwa:

Kushandisa Imari = (Mutengo X # Zvinhu Zvinotengeswa) - (Variable Cost Per Unit X Nhamba Yezvibatanidza Zvakatengeswa) - Zvikamu Zvose Zvinotengeswa

Gross Margin vs Contribution Margin

Zvakakosha kune maneja wezvemari kuti anzwisise kuti, pamutsara wekusvika, purogiramu yakawanda yebatsiro uye muganhu wezvipo hauna kufanana.

Iko mari yakawandisa yemari ndiyo mutsauko pakati pekutengesa uye mari yezvinhu zvakatengeswa. Mari yekutengesa inotengeswa inosanganisira mari yose-isina kugadzirisa uye zvinodhura zvinodhura. Mupiro wemiganhu unongotarisa zvinodhura zvinodhura. Mupiro wemugove ndiwo musiyano pakati pekutengesa uye kushandiswa kwemari. Kuverenga zvose zviri zviviri kunogona kupa maneja wezvemari kukosha, asi akasiyana, ruzivo.

Contribution Margin Ratio

Mupiro wekugoverwa kwemuganhu ndiyo muganhu wekugovera semuwandu wekutengesa kwekutengesa. Muchirevo ichi, iwe unoshandisa mupiro wega wega, kwete mupiro wemubhadharo. Kuverenga chiyero ichi chakakosha kune mutariri wezvemari sezvo inotarisa purogiramu inobatsira yekambani. Kana tikashandisa muenzaniso wedu , heuno mupiro wemugove wemari: $ 40,000 / $ 100,000 X 100 = 40%. Izvi zvinoreva kuti kumadhora ose anowedzera mukutengesa, kuchava nekuwedzera kwemazana makumi mana emugove wemugove wekugadzirisa mari yakatarwa.

Kuenzanisa Breakeven Point muUnited

Mukuongorora CVP, basa rine simba nderekuverenga nhaurirano muzvikwata zvekambani. Iwe unogona kuverenga nhaurirano inowanikwa mumadhora kuburikidza nekuwedzera mutengo wekutengesa kwechigadzirwa chako nechinangwa chekucheka muzvikamu.

Kunyorera pfungwa muzvikwata ndiyo nhamba yemakamuri iyo firm inofanira kubudisa uye kutengesa kuitira kuti iite purofiti ye zero. Mune mamwe mazwi, iyo inhamba yezvikwata uko mari yose inokwana yakaenzana nemari yose.

Kana kushandiswa kwemari yakaenzana nezero , ipapo nhaurirano inowanikwa muyuniti yasvika. Kana kushandiswa kwemari kuwanikwa kwakanaka, bhizinesi rebhizimisi rinoita purofiti. Kana kushandiswa kwemari isingakanganisi, firimu inotora kurasikirwa.

Kana iwe uchicherechedza, unogona kuona kuti zvigadziri muiyo equation zvinofanana nemhando dzakashandiswa kare mumutengo-volume-profit equation.

Chimwe chezvinhu zvakakosha zveCVP kuongororwa ndiko kuongororwa kwakaitwa . Kunyanya, kuongorora kweCVP kunobatsira vatungamiri vemakambani kuti vaongorore zvichange zvichitora mukutengeswa kwekusimba kwavo kusimba kunyange. Kune nyaya dzakawanda dzakabatanidzwa; kunyanya, vanofanira kutengesa zvikwirani zvakadini kuti vaparadze kunyange, kukanganisa kwekuchinja kwezvinhu zvakasarudzwa panzvimbo yakakanganiswa, uye kuwedzera kwekuwedzerwa kwemutengo kune pfuma yakasimba. CVP kuongororwa kunoratidza kuti mari, mari, uye mari inoshandiswa sei sezvo kutengesa inzwi kuchinja.