I-Break-Even Analysis – Incazelo, Ifomula kanye nezibonelo

I-break-even analysis iyithuluzi lezezimali elisiza inkampani ukuthi inqume iphuzu lapho ibhizinisi, noma isevisi entsha noma umkhiqizo, uzokwenza inzuzo. Ngamanye amazwi, ukubala kwezimali ukunquma inani lemikhiqizo noma amasevisi inkampani okufanele izithengise noma izinikeze ukumboza izindleko zayo (okuhlanganisa nezindleko ezingaguquki).

Kulesi sihloko, ngizokuhambisa kukho konke odinga ukukwazi mayelana nokuhlukana. Kodwa ngaphambi kokuthi uqale, nansi indlela yokuthuthukisa izinga lokuguqulwa esitolo sakho se-inthanethi.

Liyini icala lebhizinisi

I-break-even point yisimo lapho inhlangano ingenzi noma ilahlekelwe yimali, kodwa zonke izindleko zikhaviwe.

Ukuhlaziywa kwe-break-even kuyasiza ekutadisheni ubudlelwane phakathi kwezindleko eziguquguqukayo, izindleko ezigxilile, nemali engenayo. Ngokuvamile, ibhizinisi elinezindleko ezilinganiselwe eziphansi lizoba nekhefu eliphansi-ngisho nendawo yokuthengisa. Isibonelo, ithi i-Happy Ltd inezindleko ezilungisiwe zika-€10 vs Sad Ltd inezindleko ezilungisiwe ezingu-€000 zokuthengisa imikhiqizo efanayo, i-Happy Ltd izokwazi ukuphula ngisho nokudayiswa kwemikhiqizo yekhwalithi ephansi uma kuqhathaniswa ne-Sad Ltd.

Izingxenye Zokuhlaziya I-break-Even

Izindleko ezilungisiwe

Izindleko ezingaguquki zibizwa nangokuthi i-overhead. Lezi zindleko eziphezulu zivela ngemva kokuba isinqumo sokuqala umsebenzi wezomnotho sithathiwe futhi lezi zindleko zihlobene ngokuqondile nezinga lokukhiqiza, kodwa hhayi nenani lokukhiqiza.

Izindleko ezingaguquki zifaka (kodwa azikhawulelwe ku) inzalo, izintela, amaholo, irenti, izindleko zokwehla, izindleko zabasebenzi, izindleko zamandla, njll. Lezi zindleko zilungiswa kungakhathaliseki ukukhiqizwa. Uma kungekho ukukhiqiza, izindleko nazo kufanele zenziwe.

Izindleko eziguquguqukayo

Izindleko eziguquguqukayo yizindleko ezizokhuphuka noma zehle ngokuhlobene ngqo nevolumu yokukhiqiza. Lezi zindleko zihlanganisa izindleko zezinto ezingavuthiwe, izindleko zokupakisha, uphethiloli kanye nezinye izindleko ezihlobene ngokuqondile nokukhiqiza.

Isibalo sokuhlaziya ikhefu

Ifomula eyisisekelo yokuhlaziya izilinganiso itholakala ngokuhlukanisa inani lezindleko ezigxilile zokukhiqiza ngomnikelo ngeyunithi ngayinye (inani ngeyunithi ngayinye kukhishwe izindleko eziguquguqukayo).

Umnikelo weyunithi = Inani lokuthengisa iyunithi - Izindleko eziguquguqukayo zeyunithi

Iphuzu lokulinganisa ngobuningi=(Izindleko Eziphelele Eziphelele)/(Umnikelo Weyunithi) noma

Iphoyinti le-break-even in qty=(Isamba Sezindleko Ezilungisiwe)/(Isilinganiso Seyunithi Inani-Izindleko Zeyunithi Eguquguqukayo)

Isibonelo: unikezwa ulwazi olulandelayo

• Izindleko eziguquguqukayo ngeyunithi ngayinye: € 400
• Intengo yokuthengisa ngeyunithi ngayinye: € 600
• Inzuzo oyifunayo: €4
• Isamba sezindleko ezimisiwe: € 10,00,000

Okokuqala sidinga ukubala iphoyinti lokuphumula ngeyunithi ngayinye, ngakho sizohlukanisa i-€10,00,000 yezindleko ezigxilile ngama-€200 okungumnikelo ngeyunithi ngayinye (€600 – €400).

Iphoyinti le-breakeven = €10,00,000/€200 = amayunithi angu-5. Khona-ke leli nani lamayunithi lingashiwo ngama-rupee ngokuphindaphinda amayunithi angu-000 ngentengo yokuthengisa engu-€5 iyunithi ngayinye. Sithola ukuthengiswa kwe-break-even kumayunithi angu-000 x €600 = €5000. (Iphuzu le-break-ven in rupees).

I-athikili okufanele ifundwe: Okufanele ukwazi ngomshwalense

Umnikelo Oseceleni

Ukuhlaziywa kwe-break-even kuphinde kuphathe ne-margin yomnikelo yomkhiqizo. Inani eleqile phakathi kwenani lokuthengisa kanye nenani eliphelele lezindleko eziguquguqukayo libizwa ngokuthi umkhawulo womnikelo.

Isibonelo, uma intengo yomkhiqizo ingu-€100, izindleko eziguquguqukayo seziphelele zingu-€60 ngomkhiqizo ngamunye futhi izindleko ezingashintshi zingu-€25 ngomkhiqizo ngamunye, umkhawulo womnikelo womkhiqizo ungu-€40 (€100 – € 60). Le €40 imelela imali engenayo eqoqwe ukumboza izindleko ezingashintshi.

Ekubaleni umkhawulo womnikelo, izindleko ezingashintshi azinakwa.

Kusetshenziswa nini ukuhlaziywa kokulinganisa

Ukuqala ibhizinisi elisha: Ukuqala ibhizinisi elisha, ukuhlaziya okulinganayo kubalulekile. Lokhu akugcini nje ngokunquma ukuthi umqondo wokuqala ibhizinisi elisha uyasebenza yini, kodwa kuzophoqa ukuqalisa ukuthi kube ngokoqobo mayelana nezindleko, futhi kunikeze isisekelo sesu lentengo.

Ukwakhiwa komkhiqizo omusha: endabeni yebhizinisi elikhona, ibhizinisi kufanele lihlale lenza ukuhlaziya ngaphambi kokwethula umkhiqizo omusha, ikakhulukazi uma lowo mkhiqizo uzokwengeza izindleko ezinkulu.

Ukushintsha imodeli yebhizinisi: Uma inkampani isizoshintsha imodeli yebhizinisi layo, njengokushintsha ukusuka kweyokuthengisa kuya kweyokuthengisa, kufanele kwenziwe ukuhlaziya okulinganayo. Izindleko zingashintsha kakhulu futhi ukuhlaziywa kwe-break-ven kuzosiza ukusetha intengo yokuthengisa.

Ukuhlaziywa kwe-break-even kusiza ngenxa yezizathu ezilandelayo:

• Kuyasiza ukucacisa umthamo osele/ongasetshenziswanga webhizinisi uma sekufinyelelwe iphuzu lokulinganisa. Lokhu kuzosiza ukukhombisa inzuzo enkulu kumkhiqizo/isevisi ethile engakhiqizwa.
• Iphuzu lokulinganisa lisetshenziselwa ukunquma umthelela wenzuzo wokuthuthela kumshini ozenzakalelayo (izindleko ezigxilile zingena esikhundleni sezindleko eziguquguqukayo).
• Kuyasiza ukunquma ushintsho enzuzweni uma intengo yomkhiqizo ishintshile.
• Kuyasiza ukunquma inani lokulahlekelwa okungenzeka uma kwenzeka ukwehla kwentengiso.

Ngaphezu kwalokho, ukuhlaziywa kwenzuzo kusiza kakhulu ukwazi amandla enkampani wonke okwenza inzuzo. Endabeni yebhizinisi lapho i-break- even point iseduze nezinga eliphezulu lokuthengisa, lokhu kusho ukuthi cishe akunakwenzeka ukuthi ibhizinisi lenze inzuzo ngisho nangaphansi kwezimo ezinhle kakhulu.

Ngakho-ke, kuyisibopho sabaphathi ukuqapha njalo iphuzu lokulinganisa. Lokhu kwengamela ngokuqinisekile kwehlisa iphuzu lokuphumula noma nini lapho kungenzeka.

Izindlela zokuqapha iphuzu le-break-ven

Ukuhlaziywa kwentengo: nciphisa noma uqede ukusetshenziswa kwamakhuphoni noma ezinye izinhlinzeko zokwehliswa kwentengo, njengoba amasu anjalo okukhangisa enyusa iphuzu lokuhlukana.

TheUkuhlaziywa kwezobuchwepheshe: ukuqaliswa kwanoma ibuphi ubuchwepheshe obungathuthukisa ukusebenza kahle kwebhizinisi, ngaleyo ndlela kwandise umthamo ngaphandle kwezindleko ezengeziwe.

I-athikili okufanele ifundwe: Yini okufanele ukwazi ngokuhweba nge-Forex njengesiqalo?

Ukuhlaziywa kwezindleko: Ukuqhubeka nokubuyekeza zonke izindleko ezigxilile ukuze ubone ukuthi zikhona yini ezingaqedwa kungasiza. Futhi hlola izindleko eziguquguqukayo eziphelele ukuze ubone ukuthi zingaqedwa yini. Lokhu kuhlaziya kuzokwandisa umkhawulo futhi kunciphise iphuzu lokuhlukana.

Ukuhlaziywa kwemajini: Phusha ukuthengiswa kwezinto ezinemajini ephezulu (imali engenayo ephezulu) futhi unake kakhulu amamajini omkhiqizo, ngaleyo ndlela wehlise iphoyinti lokuhlukana.

Ukusebenzela ngaphandle: Uma umsebenzi uqukethe izindleko ezigxilile, zama ukukhipha lowo msebenzi (lapho kunokwenzeka), okunciphisa iphuzu lokuhlukana.

Izinzuzo zecala lebhizinisi

Thola izindleko ezingekho : Uma ucabanga ngebhizinisi elisha, kungenzeka ukuthi ukhohlwe ezinye izindleko. Ngakho-ke, ukuhlaziywa kwekhefu kungakusiza ubuyekeze zonke izibopho zezimali ukuze unqume iphuzu lakho lokuhlukana. Lokhu kuhlaziya ngokuqinisekile kukhawulela inani lezimanga emgwaqeni noma okungenani kubalungiselela ibhizinisi.

Setha imigomo yemali engenayo: Uma ukuhlaziya i-break-even sekuqediwe, uzokwazi ukuthi udinga malini ukuze uthengise ukuze wenze inzuzo. Lokhu kuzokusiza wena nethimba lakho lokuthengisa nibeke imigomo yokuthengisa ephathekayo.

Yenza izinqumo ezihlakaniphile: osomabhizinisi bavame ukwenza izinqumo ngebhizinisi labo ngokusekelwe emizweni yabo. Umzwelo ubalulekile, okungukuthi, lokho okuzwayo, ngisho noma kungenele. Ukuze ube usomabhizinisi ophumelelayo, izinqumo kufanele zisekelwe emaqinisweni.

Ngezimali ibhizinisi lakho: Lokhu kuhlaziya kuyingxenye ebalulekile yanoma yiluphi uhlelo lwebhizinisi. Lokhu kuvame ukuba yimfuneko uma ufuna abantu ongabazi baxhase ibhizinisi lakho. Ukuze uxhase ibhizinisi lakho, kufanele uqinisekise ukuthi uhlelo lwakho luyasebenza. Futhi, uma ukuhlaziya kubukeka kukuhle, uzokhululeka ngokwanele ukuthatha umthwalo wezindlela ezahlukahlukene zezimali.

Intengo engcono kakhulu: Ukuthola indawo yokuphumula kuzosiza ukuhlola kangcono imikhiqizo. Leli thuluzi lisetshenziswa kakhulu ukunikeza intengo engcono kakhulu yomkhiqizo ongakhiqiza inzuzo enkulu ngaphandle kokwenyusa intengo ekhona.

Khava izindleko ezingashintshi: ukwenza icala lebhizinisi kusiza ukumboza zonke izindleko ezingaguquki.

Ngaphambi kokuthi uhambe, nansi ukuqeqeshwa kwe-premium okukuvumela ukuthi wenze kanjalo yakha ibhizinisi lakho ku-inthanethi.

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