Gross Margin
Gross profit margin - inonziwo "marginal margin" - iyo yakawanda chiyero chemari yose yekutengesa iyo kambani inoita mushure mokubvisa zvinhu izvo chete zvinotarisirwa zvakananga nekugadzirwa.
Sezvo zvakadaro, hazviratidzi kukwanisa kwekambani. Pane kudaro, inosimbisa ukama huri pakati pekugadzirwa kwemari uye yekutengesa kwekuwana mari. Purogiramu yakawanda inobatsira inowanikwa pamutsara wekusungwa kwekambani semusiyano pakati pekutengesa mari uye mari yezvinhu zvakatengeswa:
Purogiramu Yakawanda Inowanikwa = kuwandisa kwekutengesa mari - yose yakazara mari yezvinhu zvakatengeswa
Contribution Margin
Kunyange zvazvo ruzivo rwakakosha ruzivo runoita huwandu hwekubatsira kwekambani, muganhu wemugove unoratidza purogiramu yakawanda yekubatsira kweimwe chigadzirwa kana boka rezvigadzirwa zvinopiwa nekambani. Gross marginal is photo group; Mipiro yemiganhu inomunhu mumwe chete. Mupiro wemiganhu inotarwa nokutanga kugadzirisa mari inobva kukutengesa kweimwe chinhu, nekutsvaga kubva kune iyo nhamba yose inoshandiswa inoshandiswa yekugadzira iyo inobatanidza chinhu ichochete, uye kugovana chigumisiro neyo chiyero chemari.
Mupiro Margin = (kubhadhara kubva kutengesa kwechinhu - kubudisa mari yezvinhu) รท kubva kunekutengesa kwechimwe chinhu
Izvo izvo mupiro wemugove unokuudza iwe unobatsira sei chimwe chinhu chiri mune chigadzirwa chezvikwata chiri mukuenzanisa nemumwe. Mupiro wemugove ndeye chidimbu chimwe chete, chinotorwa pedyo.
Izvo zvinobatsira zvekugoverwa kwemazana emiganhu zvisinganzwisisiki: kana mupiro wemugove wezvinhu, wakagadzirwa sepakati pekubhadhara, zvikwata zviri pasi pekambani yemakambani, firimu inokwanisa kutarisa nyaya idzi, kana kuwedzera mutengo wayo kana kuderedza chero zvipi zvingaita kuti zvinhu zvive zvakasiyana-siyana zvinokonzerwa kutengeswa kana, kana zvichidiwa, kutora chigadzirwa ichocho nechimwe chigadziro chinogona kuwana purofiti.
Basa reMuganhu Wakazara uye Mupiro Margin
Makore akawanda akapfuura, New Yorker yakaratidza mifananidzo yakajeka ichiratidzira mutungamiri pamutambo wekugadzira ndege, achitaura nemuongorori wake, achishamisika kuti haagoni kuwana chigadziro chiri kunonoka kugadzirwa uye kuwedzera ndege dzaro.
Pamusoro pake, muimba yepamusoro yatinoona (asi kuti haiti), inofananidzwa nemufananidzo "Whistler's Mother." Pamberi pake pane murwi mukuru wezvigaro zvigaro zvigaro. Pamberi pepamusoro, tinomuona muchiitiko chekuisa-cheka mutsara mumwe chete. Nzira yakakura yekambani yendege inoratidza kukanganisa kwese kwekubatsira. Mupiro wemugove unotiudza zvakawanda pamusoro penzvimbo uye kuti chinetso chinotangira sei.
The Bottom Line
Zvose mari yehutano inotipa ruzivo runobatsira pamusoro pekambani.
Marginal Gross anoongorora kukwanisa kwekambani kukwanisa kubhadhara michina inobatsira kutengesa - ruzivo rwakakosha kana uchitarisa kambani yekutsvaga, somuenzaniso. Mupiro Margin anoisa mukati uye anobvumira kambani kuongorora zvakanakira kubatsirwa kwezvinhu zvakagadzirwa, kunyanya maererano nevamwe vari mumutsara wemuchina wekambani.
Hazvipi zvezviitiko izvi, zvisinei, zvakagadzirirwa kunyanya kuongorora kushandiswa kwemari kwekambani. Kunze kwezvinhu zvose zviri zviviri ndezvenyaya dzakasungirirwa nekambani - pakati pavo mari dzinobatanidza nevashandi vanobhadhara nevatariri nedzimwe mari dzinosanganiswa nemuti wayo.
Makambani maviri anogona kunge akaenzana nemiganhu yakawanda uye yezvipo, asi kana vamwe vashandi vekambani vari kutora misha yakawanda uye zvikwereti uye iyo kambani yemiti yezvokudya inowedzerawo, inenge isina kunyanya kubudirira kupfuura imwe ikambani inogona kuchengeta yakagadziriswa inodhura pasi.