Kuronga kuregawo-kunyange: pakuvaka, uye zororo-kunyange kutosvika kuongorora. How kurangana kuti zororo-kunyange zvebhizimisi?

The kambani chakasimbiswa kuti angabatsira. Chokwadi, makambani makuru achaita nharo kuti "vanofunga wedu," "tinokodzera nayo", uye zvichingodaro. N. Asi zvose rinotanga mubereko. Kana pane uye ari kuwedzera - zvebhizimisi hunobatsira, kana pamusoro zvinopesana - kambani kuonekwa "vakapisa-kunze".

Zvaunofanira kuziva kugara kumusika? Ndezvipi nzira kufungidzira uye Masvomhu kushandisa ruzivo firmachi? Chimwe chezvinhu nyore, asi hapana zvishoma zvakavimbika - kukwanisa kuvaka kuregawo-kunyange purogiramu.

Basic Dzidziso kuenderera of zvebhizimisi

Zvino hazvibviri kuvhura bhizimisi pasina kufunga sei uye kana zvahuchaunza purofiti yaro yokutanga. Kunyatsogona Economics, rwavakadzidza, kunyange vokusekondari, kupa ruzivo pamusoro pekuronga basa. Unyanzvi kukosha muzvinabhizimisi hakufaniri kuonekwa se "entrepreneurial flair" sokukwanisa kuongorora njodzi, mari uye nguva. Zviratidzi zviri kuenderera of zvebhizimisi zvingasanganisira zvakadai zvinokosha zviri se:

• breakeven kugadzirwa purogiramu;
• kuchengeteka chinoita okuwana;
• zvireruke rikurumidze kugadzirwa.

A Nhoroondo shoma

Mukutanga 30-ies wekupedzisira remakore, pakafunuka okuwana yakawedzera nani nokukurumidza. In kuwedzera Kukwikwidzana kunoita vaida nzira nokuda dzinoongorora mikana zvebhizimisi. Yakanga pakanga nzira kupima dzinonetsa vhoriyamu okuwana (yava kunzi nekambani kwemasikati-kunyange papurogiramu). Engineer Walter Rautenstrauch zvinganaka Nenyaya Iyi vhoriyamu okuwana pamwe zvakakura mari zvavakanga vachida kuita. Zvisinei, kuti optimize basa akasimba ratora kupesana mukati wakaiswa uye shanduka mari.

zvinhu pfungwa

Tinogona kutaura kuti kubudirira zvebhizimisi hunobva zvitatu zvinokonzera - mutengo nenhumbi, bhuku kugadzirwa purofiti. chinokosha mutengo wakasiyiwa musika. Vhoriyamu okuwana vagara vandifungira inogona zvavakanga vachida kuita, uye purofiti - kugadzirwa mari. Zvinoita musoro, asi isingasviki chakakomba cost, rezasi kurimwa cost, uye naizvozvo, musiyano musika mutengo kwenhumbi uye mari yakawanda. Izvi kunobatsireiko.

Kuvaka breakeven girafu chete kunoita kuti kuwana Zvakanyanya Kunaka Panguva Yepamuviri reshiyo hwounhu uhwu. Microeconomics zvinoreva CVP-ongororo kuongorora. An Acronym aumba kubva tsamba yokutanga mashoko ari Chirungu: Cost-Volume-Profit. Zvakakosha kutanga kugadzirwa mabasa asati kuita kuongorora zvakadaro, kunzvenga kuora mwoyo mune ramangwana.

Chimwe chinhu of CVP ndiye kukarukureta bhuku okuwana, apo pakutanga mubhizimisi uye anodawo mari achatsiviwa. Nemamwe mashoko, tinogona kutaura kuti kuongorora kwemasikati-kunyange purogiramu kuona kana kambani achava purofiti.

Zvaunofanira kuziva kuvaka purogiramu

Kuti tipindure mubvunzo pamusoro pekubatira Purofiti vokutanga vanogona kuva nenzira mbiri: kuziva nguva (mwedzi mitanhatu, somuenzaniso) kana kuti kuverenga huwandu chigadzirwa uchida kutengesa (1000 zvidimbu nhumbi). Vacho tinotaura pamusoro kukarukureta yacho breakeven pfungwa. Ichi nezvevashumiri Verengai mari yose zvebhizimisi, kusanganisira kwokutanga mubhizimisi achava akaenzana mari kubva kutengeswa pamusika mutengo nhumbi dzakabatana.

How kurangana kuti zororo-kunyange? Chokutanga, unofanira zvinotevera mashoko:

1. Fixed mari - ndivo mari kuti regai kuvimba Vhoriyamu kugadzirwa. Munguva Masvomhu iri chidimbu akashandisa TFC (zvachose wakaiswa mutengo). Kana totaura mabasa matsva, yakatarwa mari vanoonekwa kuti kutanga pfuma.
2. Shanduka mari - mari iyi kugadzirwa goho. Vari runotaurwa ne Acronym TVC (zvachose shanduka mutengo).

The musika mutengo chairema kugadzirwa. Zvinonzi runotaurwa Latin tsamba P (mutengo).

raida zvekungofungira

In tsika, kutaura kuti nguva okuwana rinobatana pfungwa pakutengeswa kunogona chete kuva mubasa zvekutepfenyura. Zvaiva imomo mugeri akatengesa unyanzvi hwako muchimiro mutengi kugadzirwa musoro Chef anogadzira Salad chete pashure pacho akarayira muenzi, etc. Naizvozvo, kuti vanyengere iri yokuzorora kunyange kutosvika, unofanira kuita Reservations shoma ..:

• nguva kugadzirwa chinhu chinokosha rinobatana ayo kutengesa pfungwa;
• Chikumbiro rate por chairema kweShanduro chinhu, uyewo mari wenhumbi uye pakugadzira zvinhu kuramba kuchinja nokuda nguva kukarukureta;
• Zvitoro mutengo zvakare wakaiswa;
• kuziva kuvimba zveminda pamusoro mari vabudiswe Linear kushanda kugadzirwa.

How kuverenga kwemasikati-kunyange kutosvika

Chaizvoizvo, nzira yokuziva inodiwa Vhoriyamu goho riri sezvinotevera:

BEPunits = TFC / (P-VC).

Kana zvichiita nhamba kwenhumbi zvine yakakamurwa mwero kusunungurwa chigadzirwa zuva, tinowana nguva iyo racho vacharipa. Zvinofanira kurangarirwa kuti mumwedzi asingapfuuri 22 kushanda mazuva. Nokuti zvivanakire Masvomhu kazhinji kutora nguva romwedzi panguva mazuva 20.

Heuno muenzaniso dzemaitirwe nyore. Zvakakosha kushandisa zviuru 20. Den. U Kana shanduka mari muna 25 bako. U unogona kuchinja vhoriyamu wokutengesa ari mutengo 50 d. U Simple Masvomhu kupa profitability pachikumbaridzo muzvikamu okuwana 800 zvidimbu (BEPunits = 20000 / (50-25) = 800 muzvikamu). Pakusarudza kuti zuva anogona kubereka 5 vamapoka kugadzirwa, tinoona kuti unofanira mazuva 160 kutanga mari. Zvazvinosarira chete huwandu kwemari inodiwa kuti vawane zororo-kunyange kutosvika. Vawande pamusoro vakaverenga bhuku goho munyika chitoro mutengo (800 * 50) uye kuwana 4000 kugomba. U

The Analytical kukosha yokuzorora kunyange chati

Business Kuronga kunosanganisira kuziva ngozi vaigona kuzvidza basa rose. breakeven girafu ndeimwe nzira nokufembera uye ongororo. Kuti aite izvi, unofanira kufunga mabasa kambani mukati imwe nguva.

Panyaya iyi, yakatarwa mari zvinosanganisira pasina guru mari, uye zvisinei bhuku issuance mari inoshandiswa: .. Vashandi kuti muripo inishuwarenzi uye zvikwereti, kubhadhara maindasitiri kwakavakirwa (kana Rental), etc. Kana kambani unobereka vanopfuura mumwe mhando chigadzirwa, asi munyika yanhasi kurarama yakadaro Portfolio mishonga hazvibviri, zvinokosha kuti Masvomhu kuti ose zvinhu. Muchiitiko chino, unofanira kuvaka kuregawo-kunyange purogiramu muna Excel. Izvi zvichaita kuderedza nguva inodiwa. By kuvaka pamusoro chete ndege ose machati, vaongorori anogona kusarudza chigadzirwa akatengesa chaizvoizvo zvakanaka pamisika, uye vamwe - mutoro nokuda kambani.

Kuti tizive hurumende ichiisa yakatarwa mari mugove mumwe boka mishonga iri zvachose. Fixed mari anoparadzirwa maererano akanyora zvinoenderana.

Financial simba

Kana waronga, kuti zororo-kunyange kutosvika akatsunga. Izvi zvinoreva kuti iwe unogona overenga uye simba nemari zvavakanga vachida kuita. It anosarudza kuti akasimba anogona zvakanaka pachavo kuderedza bhuku goho. Nokuti Masvomhu kushandisa kusiyana kutengesa kunopfuurira uye yokuzorora kunyange kutosvika, akataura kwemari. The zvichiguma maitiro anosarudza kuti chikamu kusunungurwa nenhumbi, izvo zvinogona kuderedza mavhoriyamu.

Zvinofanira kucherechedzwa kuti vakawana simba mutengo hakusi hunhu yakarurama. Chokwadi kuti vari Portfolio pamusoro zvebhizimisi sechinhu zvigadzirwa "vanobudirira" uye "lagging". Akaroromesawo kugadzirwa "vakabudirira" kune vaifanira zvichibvira nhamba, unogona kuwana kunaka pamusana zvakasimba.

kugadzirwa zvireruke

Chiizve unogona kuwana kubva kana kutarisira kuvhuna-kunyange kuronga? Data pamusoro mari uye zveminda zvinogona kushandiswa kuona kugadzirwa zvireruke. chinhu ichi inoratidza kubva muzana shanduko haibatsiri pamwe kuwedzera kugadzirwa 1%. Kuverenga zvakafanira kumahombekombe pakati kwemari zera uye kugadzirwa mutengo yakakamurwa chete kumahombekombe, kare kuderedzwa mu uwandu yakatarwa mari. zvazvingava Izvi zvinogona kuchinja nokufamba kwenguva, saka zvakakodzera pachena kutsanangura nguva nguva.

tengeserana Masvomhu

How kuvaka girafu kuti zororo-kunyange nokuda chitoro, izvo anotengesa-siyana chigadzirwa nzvimbo? Kunyange kana uchishandisa plane Graphics Software achava saka monica kuti muongorori achatora nguva "decipher" mugumisiro. Nokuti ine Zvinofungidzirwa pakati kwemasikati-kunyange kutosvika anogona kushandisa nzira iyi:

BEPincome = TFC * (100 / i).

The indekisi Ini inorondedzera avhareji chitoro kumahombekombe.

kuronga

Vanhu vakawanda zvikuru achabvuma graphical kumiririrwa mashoko. Kuti tizive kwemasikati-kunyange kutosvika vanogona kuwana girafu kuti kuparadzana-kunyange Excel. The mira akabatana yemanyorero marondedzerero mari (kwemari, mutengo, mutengo, uye zvichingodaro. N.). The chinjikira akabatana rinomiririra chairema kugadzirwa (dzimwe nguva - nguva).

Elementary ruzivo masvomhu anotiudza kuti purogiramu yakatarwa mari - mutsetse akaererana chinjikira akabatana; kuronga shanduka mari inobva kwakabva rinoronga namasanhu. Saizvozvowo, kubva matangiro mashizha uye purogiramu mari yakagamuchirwa. Kuti tizive yokuzorora kunyange pfungwa zvakafanira vavake girafu mukuru (chakakomba) mari. mutsetse uyu Vachamhanya akaererana shanduka mari, asi kutanga kwayo riri wehunyambiri akabatana pachiyero yakatarwa mari.

Pokuti girafu intersects chakakomba mutengo purogiramu mari uye anosarudza breakeven kugadzirwa.