Kiyi profitability zizindikiro: chilinganizo

Ntchito pa kampani aliyense afunika kuwunika zonse. Izi zimathandiza kudziwa mbali ofooka ndi amphamvu a gulu la ndalama, chuma ndi ntchito. Kuti tichite zimenezi, akatswiri ntchito njira zambiri. zofunika kwambiri dongosolo wounikira zatenga masamba, chilinganizo matanthauzo moti kupenda kuthekera wa kumalo a ntchito. Njira imeneyi adzatenge kufufuza zizindikiro zingapo. Izi adzalola tione mwatsatanetsatane pa boma la kosamalira ndalama. Kuti mumvetse bwino manambalawo profitability, tiyenera kufufuza chikhalidwe cha mawerengedwe mitunduyi awo.

Lingaliro la profitability

Kuwunika mlingo wa phindu limene kampani analandira mu nthawi ya malipoti, si kokwanira kuti tisanthule mphamvu zake. Ndipotu iye achuluke, koma chidzakula mtengo, ndipo mtengo wa katundu kupanga. Kuwerengetsera ntchito mitunduyi chizindikiro cha profitability kosamala, kudzakhala kotheka kudziwa zimene nyengo, kuchuluka likulu atathana ndi kufalitsidwa chuma anali ang'onoang'ono ndi kuwonjezeka mu phindu.

Profitability zizindikiro, chilinganizo cha tikambirana pansipa, imatipatsa chaka wachibale zizindikiro ntchito wa kampani. Izi zikhoza kuchitika amayerekezera kuchuluka kwa ndalama ndi zimakhudza awo pa nthawi ntchito.

Profitability - ndi wa profitability (profitability) la kumalo a ntchito. Chimodzi mwa zizindikiro zofunika kwambiri akatswiri, ndalama ndi kuzisamalira. Kuti timvetse bwino momwe kampani wagwira ntchito mu lipoti nthawi kulingana ndi muzochitika zosiyana za ntchito yake, ntchito chilinganizo cha zizindikiro zoyamba za profitability.

njira

Kuonanso mphamvu ya kampani, katswiri ayenera ikukhudzana phindu pa chuma kuti anapanga. Indicators wa profitability la kumalo a ntchito, chilinganizo kuti ntchito ndondomeko zimene tingasonyezere phindu lomwe chimabweretsa kupanga lonse, kapena unit padera mu likulu lake.

Malinga mtundu wa phindu poyerekeza ndi zinthu zina la kampani, ndi kusiyanitsa mitundu ya kuwunika. Anthu kaŵirikaŵiri anagwiritsa ali 4 koyefishienti:

• chuma;
• malonda;
• ndalama mwachindunji;
• ntchito ambiri.

Mukhozanso kuonanso bwino profitability ku likulu lawo.

Bwererani pa katundu

Profitability zizindikiro, tikutsata ndondomeko za bwino zimene zimapereka mpata kuti aone mphamvu ya ntchito likulu, anawerengetsera pa maziko kuvomerezedwa. Fungulo ntchito zizindikiro. Njira imeneyi amaweruza nzeru ya mfundo zoyendetsera m'dera la likulu ndalama. Apa ife kulingalira za kuchuluka kwa okwana muyezo pepala. Kuti timvetse molondola za matabwa ake, ntchito njira zina kwa ziyenera mawunikidwe.

Kuwerengetsa deta muyenera kuganizira ziganizo ndalama chilli ndi, monga mtundu nambala 1, yakuti "Kusamala" ndi maonekedwe nambala 2, chimene chimatchedwa "Malonda ndi Loss".

Chilinganizo Bwererani pa katundu ali mawu awa:

PA = Pe / (VBnp VBkp +) / 2, pamene Pe - imfa muukonde kapena phindu, VBnp, VBkp - muyezo pepala pachiyambi ndi mapeto a nthawi ya malipoti.

kubwerera pa malonda

Chilinganizo chizindikiro cha profitability wa malonda muja chinthu chofunika kwambiri kuphunzira mphamvu ya kampani.

Timatha inu kuwunika ndalama zimene phindu akulandira gulu lililonse unit wa malonda.

Indicators wa profitability wa malonda, chilinganizo chimene pansipa, amatithandiza kudziwa mmene ndalama angasunge kampani pambuyo ndalama mtengo wa mankhwala kusasanyiwa, kupereka msonkho ndi chidwi pa udindo ngongole. Njira imeneyi imasonyeza amasulidwe profitability, kulola kulemera cholowa mu malonda.

Chilinganizo kubwerera pa malonda:

RP = PP / BP kumene Pe - imfa muukonde kapena phindu, BP - ndalama kwa malonda.

The profitability wa ndalama mwachindunji

Chotsatira mu kusanthula profitability mokomera ndalama mwachindunji. Timatha inu kuwunika wotani kubwerera akubweretsa likulu okwana kampani, amene nazo. E. Ndi mwayi wabwino kuwunika, kuzindikira za kuchuluka kwa ndalama zimene anapitiriza ndi kampani mu gulu la ulimi ndi malonda mankhwala.

Profitability, amene mawerengedwe chilinganizo nkhani zotsatirazi, azipereka kuthekera kwa ntchito deta likulu ndi kusonyeza kuchuluka kwa chuma anakhala kwa kampani phindu ukonde.

Ndondomeko ili:

EBL = SP / C, kumene Pe - imfa muukonde kapena phindu, C - mtengo mtengo.

Mukhoza kuona mu kachitidwe mmalo mwa ndalama amakumana ndi phindu ukonde, zotuluka, ndi zina zotero. D. izi zidalira pa zolinga za katswiri ndalama.

Bwererani ntchito okwana

Chophweka njira amayang'anitsitsa profitability wa kampani panthawi malipoti ndi mawerengedwe a profitability la kumalo a ntchito. Ndondomeko ndi anapereka m'munsimu. Kuti timvetse akamanena za njira izi, m'pofunika kumvetsa akamanena za zinthu poyerekeza kupanga nambala 2.

Iyi ndi njira yofunika kwambiri dongosolo, zomwe ndi waukulu profitability zizindikiro. Chilinganizo kudziwa profitability wonse wa kampani poyerekeza ndi kuchuluka kwa phindu chisanadze msonkho ndi chimaposa kugulitsa katundu mu nyengo ya malipoti. Izo zikuwoneka ngati izi:

Ndodo = PN / BP kumene Mon - phindu (imfa), amene muli kampani msonkho ngongole zake, BP - revenues (ndalama) kuchokera zogulitsa.

Bwererani pa ngongole mwini

Nkofunika onse ndalama ndi kayendetsedwe ka kampani ndi kudziwa profitability ku likulu lawo. Limatisonyeza mmene zambiri phindu ndi eni mabizinezi ndi unit padera ntchito ku likulu lawo. Ndondomeko ili:

RAC = BP / (VBnp VBkp +) / 2 komwe BP - kuchuluka kupanga VBnp, VBkp - ndalama bwino pa chiyambi ndi mapeto a nthawi.

The profitability wa kampani nkhani mwini wa ndalama mokwanira zambiri anafotokoza mu chilinganizo mulole Dupont. Iwo akhoza anafotokoza motere:

DGC = PP / BP BP × / × WB WB / SC, kumene Pe - imfa muukonde kapena phindu; WB - kuchuluka kwa chuma ndi; BP - revenues (ndalama) kuchokera zogulitsa; Luso ndi ndani - ngongole mwini.

Kodi kuganizira

Profitability zizindikiro, chilinganizo chimene anali kuperekedwa pamwamba zikusonyeza kuti tiyeni tione zinthu.

• Analysis nthawi. ndondomeko izi kuganizira momwe polojekitiyi mpaka kalekale kugwiritsa ntchito ndalama yaitali. Bwino ganizilani zinthu mu mphamvu.
• Kupanda comparability mayunitsi ndalama. phindu umalimbikitsa zotsatira za ntchito pano, ndipo likulu (moyenera) chinapangidwa zaka. Olondola ziyenera ayenera kuganizira kufunika msika wa katundu wa kampani.
• Mkulu profitability chingapezeke ndi kuwonjezeka kwambiri chiopsezo. Choncho ndikofunikira awerengere nambala ya zizindikiro ofanana (chuma, ntchito ndalezo, dongosolo la ndalama panopa ndi kukhazikika ndalama).

Trends mitunduyi akhala anapereka okhudza mbali zosiyanasiyana za ziyenera a Mulimbikitseninso pamaziko a kampani. Poyerekeza kuchuluka kwa ndalama kufunika zotsatira analandira chifukwa iwo, tingathe kumvetsa mabizinezi yopindulitsa kapena ntchito ya oyang'anira anali osamveka mu nthawi kusanthula kale. Mogwirizana angapo mbali cholinga kafukufuku wofanana, akatswiri Zotsatira n'ngolondoladi. Mawuwo kukopedwa pa maziko a kuwerengetsera ankatha kusintha chilichonse bungwe.