Break-Even Analysis - Tsanangudzo, Formula uye Mienzaniso

A break-even analysis chishandiso chemari chinobatsira kambani kuona painozoitwa bhizinesi, kana sevhisi nyowani kana chigadzirwa, chichaita pundutso. Mune mamwe mazwi, iko kuverenga kwemari kuona huwandu hwezvigadzirwa kana masevhisi ayo kambani inofanirwa kutengesa kana kupa kuti ivhare mutengo wayo (kusanganisira yakatarwa mitengo).

Muchikamu chino, ini ndichafamba iwe mune zvese zvaunoda kuziva nezve break-even. Asi usati watanga, heino maitiro ekuvandudza mwero wekushandura muchitoro chako che online.

Chii chinonzi business case

Break-even point inzvimbo iyo sangano risingaiti kana kurasikirwa nemari, asi mari yose yakavharwa.

Break-even ongororo inobatsira pakudzidza hukama pakati pemutengo unosiyana, mutengo wakatemwa, uye mari. Kazhinji, bhizinesi rine mitengo yakaderera yakagadziriswa ichave neiyo yakaderera break-kunyangwe poindi yekutengesa. Semuyenzaniso, toti Happy Ltd ine mutengo wakatemerwa we €10 vs Sad Ltd ine mutengo wakatarwa we €000 kutengesa zvigadzirwa zvakafanana, Happy Ltd ichakwanisa kupaza kunyangwe nekutengeswa kwezvigadzirwa zvemhando yakaderera zvichienzaniswa neSad Ltd.

Break-Even Analysis Zvikamu

Fixed cost

Fixed cost inonziwo overhead. Iyi mari yepamusoro inomuka mushure mekunge sarudzo yekutanga basa rehupfumi yatorwa uye mari iyi yakabatana zvakananga nehuwandu hwekugadzira, asi kwete nehuwandu hwekugadzirwa.

Mari yakagadziriswa inosanganisira (asi haina kugumira ku) mubereko, mutero, mihoro, rendi, mitengo yekuderera, mutengo wevashandi, mari yemagetsi, nezvimwe. Iyi mari inogadziriswa pasinei nekugadzirwa. Kana pasina kugadzirwa, mari yacho inofanirawo kuitwa.

Variable cost

Mari inochinja-chinja mari inozowedzera kana kuderera yakanangana nehuwandu hwekugadzirwa. Mari idzi dzinosanganisira mutengo wezvigadzirwa, mutengo wekurongedza, mafuta ekufambisa uye mimwe mari ine chekuita nekugadzirwa.

Break-even analysis calculation

Iyo yekutanga fomula yekutyora-nyangwe kuongororwa inotorwa nekugovanisa iyo yakazara yakatarwa mutengo wekugadzira nemupiro payuniti (mutengo payuniti minus kusiyanisa mutengo).

Mupiro weyuniti = Mutengo wekutengesa yuniti - Mutengo unosiyana weyuniti

Break-even point in quantity=(Total Fixed Costs)/(Unit Contribution) kana

Break-even point in qty=(Total Fixed Costs)/(Average Unit Price-Variable Unit Cost)

Somuenzaniso: unopiwa mashoko anotevera

• Mari inoshanduka pachikamu chimwe chete: € 400
• Mutengo wekutengesa payuniti: € 600
• Mhindu inodiwa: €4
• Zvose zvakagadziriswa mari: € 10,00,000

Chekutanga tinoda kuverenga break-even point per unit, saka tichagovanisa €10,00,000 yemitengo yakatarwa ne200 inova mupiro payuniti (€600 - €400).

Breakeven point = €10,00,000/€200 = 5 units. Zvino nhamba iyi yemayuniti inogona kutaurwa mumarupi nekuwanza zviuru zvishanu nemutengo wekutengesa we000 payuniti. Isu tinowana kutengesa-chero kutengeswa pa5 units x €000 = €600. (Break-even point in rupees).

Nyaya yekuverenga: Zvaunofanira kuziva nezve inishuwarenzi

Marginal Contribution

Iyo break-even ongororo inobatawo nemupiro wemupiro wechigadzirwa. Iyo yakawandisa pakati pemutengo wekutengesa uye mutengo wakasiyana wakasiyana unonzi mupiro wemari.

Semuenzaniso, kana mutengo wechigadzirwa uri €100, mutengo wakasiyana-siyana uri €60 pachigadzirwa uye mutengo wakatemwa uri €25 pachigadzirwa, mupiro wemupiro wechigadzirwa i €40 (€100 - € 60). Iyi € 40 inomiririra mari inounganidzwa kuvhara mari yakatarwa.

Pakuverengera mari yemupiro, mari yakatarwa haina kuverengerwa.

Iri apo panoshandiswa break-even analysis

Kutanga bhizinesi idzva: Kuti utange bhizinesi idzva, kutyora-nyangwe kuongorora kwakakosha. Izvi hazvingobatsiri chete kusarudza kana zano rekutanga bhizinesi idzva richiita, asi zvinomanikidza kutanga kuve kwechokwadi nezvemitengo, uye nekupa hwaro hwehurongwa hwemitengo.

Kugadzirwa kwechigadzirwa chitsva: kana iri bhizinesi riripo, bhizinesi rinofanirwa kugara richiita ongororo isati yatanga chigadzirwa chitsva, kunyanya kana chigadzirwa chakadaro chichizowedzera mari yakakosha.

Kuchinja bhizinesi modhi: Kana iyo kambani yave kuda kushandura bhizinesi rayo modhi, sekuchinja kubva pahoserosi kuenda kune rekutengesa, kutyora-nyangwe kuongororwa kunofanirwa kuitwa. Mitengo inogona kushanduka zvakanyanya uye iyo yekutyora-nyangwe kuongororwa kuchabatsira kuseta mutengo wekutengesa.

Break-even analysis inobatsira nekuda kwezvikonzero zvinotevera:

• Inobatsira kuona yakasara / isina kushandiswa kugona kwebhizinesi kana iyo yekutyora-nyangwe poindi yasvika. Izvi zvichabatsira kuratidza iyo yakanyanya purofiti pane chimwe chigadzirwa / sevhisi inogona kugadzirwa.
• Iyo break-even point inoshandiswa kuona purofiti yekufambisa kune manual automation (mutengo wakagadziriswa unotsiva mutengo unochinja).
• Inobatsira kuona shanduko yepurofiti kana mutengo wechigadzirwa uchishandurwa.
• Inobatsira kuona kuwanda kwekurasikirwa kunogona kuitika muchiitiko chekudonha kwekutengesa.

Zvakare, iyo purofiti yekuongorora inobatsira zvikuru kuziva huwandu hwese hwekambani kugadzira purofiti. Munyaya yebhizinesi iro rakapwanyika-chero poindi iri padyo nepamusoro-soro danho rekutengesa, izvi zvinoreva kuti hazvigoneke kuti bhizinesi riite purofiti kunyangwe pasi pemamiriro akanakisa.

Naizvozvo, ibasa remanejimendi kugara achitarisa iyo break-even point. Kutarisisa uku kunodzikisira kutyora-nyangwe poindi pese pazvinogoneka.

Nzira dzekutarisa iyo break-even point

Kuongororwa kwemitengo: kuderedza kana kubvisa kushandiswa kwemakuponi kana zvimwe zvinopa zvekudzikisa mutengo, sezvo nzira dzekusimudzira dzakadaro dzichiwedzera kuputsa-kunyange poindi.

L 'Ongororo yehunyanzvi: kuitwa kwechero tekinoroji inogona kuvandudza kushanda kwebhizinesi, nekudaro ichiwedzera huwandu pasina muripo wekuwedzera.

Nyaya yekuverenga: Chii chekuziva nezve Forex yekutengesa semutanga?

Kuongororwa kwemitengo: Kuramba uchiongorora zvese zvakatemwa mitengo kuti uone kana paine inogona kubviswa inogona kubatsira. Ongororawo mutengo wakasiyana-siyana kuti uone kana uchigona kubviswa. Kuongorora uku kuchawedzera margin uye kuderedza breakeven point.

Margin analysis: Push kutengesa kwepamusoro-mubhadharo zvinhu (yakanyanya-mupiro mihoro) uye nyatsoteerera kune zvigadzirwa zvemiganho, nekudaro uchidzikisa kutyora-nyangwe poindi.

Outsourcing: Kana chiitiko chiine mutengo wakatarwa, edza kuburitsa chiitiko ichocho (pazvinogoneka), izvo zvinoderedza breakeven point.

Benefits yebhizinesi kesi

Bata mari inoshaikwa : Paunofunga nezvebhizimusi idzva, zvinokwanisika kuti unokanganwa mari shoma. Naizvozvo, kutyora-nyangwe ongororo inogona kukubatsira iwe kuongorora zvese zvisungo zvemari kuti uone yako yekuzorora-nyangwe poindi. Ongororo iyi zvirokwazvo inodzikamisa nhamba yezvinoshamisa munzira kana kuti inogadzirira bhizinesi kwavari.

Isa zvinangwa zvekuwana mari: Kana iyo yekutyora-nyangwe ongororo yapera, iwe unozoziva kuti yakawanda sei yaunoda kutengesa kuti uwane pundutso. Izvi zvichakubatsira iwe neboka rako rekutengesa kuisa zvimwe zvibodzwa zvekutengesa kongiri.

Ita zvisarudzo zvine hungwaru: vatengesi vanowanzoita sarudzo pamusoro pebhizinesi ravo zvichienderana nemanzwiro avo. Manzwiro anokosha, ndiko kuti, zvaunonzwa, kunyange kana zvisina kukwana. Kuti uve muzvinabhizimusi anobudirira, sarudzo dzinofanirwa kuve dzakavakirwa pachokwadi.

Mari bhizinesi rako: Iyi ongororo chikamu chakakosha chechero chirongwa chebhizinesi. Izvi zvinowanzodiwa kana iwe uchida kuti vanhu vausingazive vape mari bhizinesi rako. Kuti uwane mari bhizinesi rako, unofanirwa kuratidza kuti chirongwa chako chinoshanda. Zvakare, kana ongororo yacho ichitaridzika zvakanaka, iwe uchave wakasununguka zvakakwana kuti utore mutoro wemhando dzakasiyana dzemari.

Best price : Kutsvaga kuputsa-kunyange poindi kuchabatsira kunyatsoongorora zvigadzirwa. Ichi chishandiso chinoshandiswa zvakanyanya kupa mutengo wakanakisa wechigadzirwa chinogona kuburitsa purofiti yakanyanya pasina kuwedzera mutengo uripo.

Bvisa mari yakatarwa: kugadzira bhizinesi rebhizimisi kunobatsira kuvhara mari yose yakagadziriswa.

Usati waenda, heino premium kudzidziswa iyo inokutendera iwe kuti udaro kuvaka bhizinesi rako online.

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