The Breakeven Point
Kambani yekambani inoputika ndiyo iyo inoshandiswa nayo iyo kutengesa kwayo zvakakwana. Kuti uenzanise nekambani yekambani yakakosha mukutengesa, iwe unoda kuziva hutsika hwezvinhu zvitatu zvakasiyana:
- Fixed cost: Mari dzinoshandiswa pane zvekutengesa, zvakadai sokubhadhara
- Zvimwe zvinoshandiswa mari : Zvinodhura zvinoenderana nekutengesa kuwanda, zvakadai sekubhadhara kwekugadzira chigadzirwa
- Kutengesa mutengo wechigadzirwa
How To Calculate Breakeven Point
Kuti uverenge nharo yako yekambani yako, shandisa iri rinotevera:
Fixed Costs ÷ (Price - Variable Costs) = Breakeven Point mu Units
Mune mamwe mazwi, nharo yakakanganiswa yakaenzana nemari yakagadziridzwa yakazara yakaparadzaniswa nemusiyano pakati pemutengo wemutengo uye kushandiswa kwemari. Cherechedza kuti mumutsetse uyu, zvigadziriswa mari zvinotaurwa sehuwandu hwepamusoro pese, asi Mutengo uye Zvimwe Zvinoshandiswa zvinotarisirwa sezvikamu zvekutengesa - mutengo wezvikamu zvekushandisa zvinotengesa.
Iro denominator ye equation, mutengo unoderedza kushandiswa kwemari, unonzi muganhu wemari. Mushure mekunge unit varipo mari inodonhedzwa kubva pamutengo, chero zvakasara - mupiro wemari - inowanikwa kubhadhara mari yakatarwa yekambani.
Muenzaniso wekuwana Chidimbu cheBreakeven
XYZ Corporation yakarongedza kuti yakagadzirisa mari iyo inosanganisira kubhadhara kwayo, kuwedzerwa kwezvinhu zvayo, mitero yevakuru, uye mitero yemitengo. Izvo zvikwereti zvinoshandiswa zvinowedzera kusvika ku $ 60,000. Chigadzirwa chavo iho widget. Zvimwe zvinoshandiswa mari zvinoshandiswa pakubudisa widget zvinhu zvakasvibirira, basa rekugadzira, uye kutengeswa kwemakomisheni. Zvimwe zvinodhura zvinotarisirwa kuva $ 0.80 pa unit. The widget inotengeswa pa $ 2.00 imwe neimwe.
Tichipa ruzivo urwu, tinokwanisa kuverenga nharo yepamusoro ye XYZ's product, widget, tichishandisa shanduro yedu pamusoro apa:
$ 60,000 ÷ ( $ 2.00 - $ 0.80) = 50,000 mauniti
Zvinorehwa nemhinduro iyi ndeyekuti XYZ Corporation inofanira kubudisa uye kutengesa 50,000 widgets kuitira kuti ivhare mari yavo yose, yakagadzikana uye yakasiyana. Pane iyi yekutengesa, havazoiti purogiramu asi vachangoputsa kunyange.
Chii Chinoitika kuBreakeven Point kana Sales Change
Zvakadini kana kutengesa kwako kuchinja? Somuenzaniso, kana hupfumi huri mumatambudziko, kutengesa kwako kunogona kudonha. Kana kutengesa kuchidonha, iwe unogona kuisa pangozi kwete kutengesa zvakakwana kuti usangane nechikwata chako chechifukidzo. Mumuenzaniso weXYZ Corporation, haugone kutengesa zvikamu makumi mashanu zvemazana zvakafanira kuputsa kunyange.
Kana zvakadaro, haungakwanisi kubhadhara mari yako yose. Chii chaungaita mumamiriro ezvinhu aya? Kana iwe wakatarisa fomu yakakanganiswa, unogona kuona kuti kune mhinduro mbiri yedambudziko iri: unogona kukwidza mutengo wemugove wako kana unogona kuwana nzira dzokuderedza mari yako, zvose zvakagadzirirwa uye zvinoshandiswa.
Kucheka Kwakaita Mari Kunobatsira sei Breakeven Point
Ngatiti iwe unowana nzira yekudhura mari yepamusoro yako kana yekugadzirisa mari kuburikidza nekuderedza yako iwe mubhadharo ne $ 10 000. Izvo zvinoita kuti mari yako yakasarudzwa inodonhe kubva pa $ 60,000 kusvika ku $ 50,000.
Kushandisa chimiro chimwe chete uye kubata zvimwe zvimwe zvinoshandiswa zvakafanana, chinangwa chekuvhiringidza chaizova:
$ 50,000 ÷ ( $ 2.00- $ 0.80) = 41,666 mauniti
Zvichiitika, kuderedza mari yako yakatarisa inodonha nzvimbo yako yakakanganiswa. Kana iwe uchideredza zvinodhura zvinodhura nekudhura mari yako yezvinhu zvakatengeswa ku $ 0.60 per unit, kune rumwe rutivi, ipapo nzvimbo yako yepamusoro, yakabata zvimwe zvinoshandiswa zvakafanana, ino:
$ 60,000 ÷ ( $ 2.00- $ 0.60) = zvikamu 42,857
Kubva pakuongorora uku, unogona kuona kuti kana iwe unogona kuderedza mari yakasiyana-siyana, unogona kuderedza nzvimbo yako yepamusoro pasina kuwedzera mutengo wako.
Ukama Pakati Pezvigadziriswa Zvinodhura, Zvimwe Zvinoshandiswa Mari, Mutengo, uye Bhuku
Sezvo muridzi webhizimisi shoma, unogona kuona kuti chero chisarudzo chaunoita pamusoro pekutengesa mutengo wako, mari yaunoshandisa mubhizinesi rako, uye kutengesa izwi zvakabatana.
Kuenzanisa nharo inenge ichinyorwa ndeye imwe chete yezvinhu zvinodhura-volume-profit profit analysis, asi inowanzotora danho rekutanga rinokosha pakugadzirisa mutengo wekutengesa-pfungwa inovimbisa purofiti.