Mtengo-phindu kusanthula gulu lirilonse - maziko a chitukuko

The zotsatira za ntchito ndi anayeza pa mawu awo mtheradi ndi wachibale. Chimodzi mwa zinthu zowonetsera ntchito ndi kuwunika mtengo-phindu. Ambiri, mfundo profitability zikutanthauza profitability. Ngati zotsatira kuchokera malonda upambana mitengo ya zinthu zake, kupanga kuchuluka kwa phindu, kampani akuti ndi yosafuna. Profitability ali chozama chilli chuma komwe kunasonyeza dongosolo lonse zizindikiro. Iwo amakhala wamba - phindu pa ruble wina padera mu chuma chachikulu. Onse masamba ndi amayezedwa mawu wachibale.

Kampani amatipatsa opaleshoni, kupatula ndi ndalama ntchito. Motero, kusanthula mtengo-phindu ikuchitika mwa zizindikiro monga kubwerera pa chuma, katundu, chuma kupanga ndalama ndi sheya.

Ndi zonse mtengo-mogwira kusanthula pafupifupi zokolola za mankhwala ndi motere:

- profitability a malonda,

- pa profitability kupanga.

kusanthula mtengo-phindu, motsutsana ndi kusanthula phindu, kwathunthu amasonyeza chifukwa cha kasamalidwe. Mlingo wa profitability, ndilo chiŵerengero cha phindu voliyumu ya ntchito anachita, amalola musayembekezere za ntchito mu nthawi ya malipoti fanizirani izo ndi zotsatira za ntchito nthawi isanafike. Izi kusanthula mtengo-phindu tsopano ntchito kuwunika ntchito ndi kukhazikitsa mfundo ndalama ndi mitengo.

Profitability mankhwala (RP) - chiŵerengero cha phindu kwa mtengo mtengo. Iwo masamu pogwiritsa ntchito njira:

RP = (PS / SP) * 100%

CN pamene mitengo ya zinthu,

PP - phindu kuchokera zogulitsa.

Za mtundu wina zothandiza kwambiri Analysis Profitability ndi kusanthula factorial wa profitability a ulimi. Ndi iwo anatsimikiza mmene zinthu zosiyanasiyana pa mlingo wa malonda phindu. Pakuti kuwerengetsera ngati ntchito njira:

- mmene ndalama malonda:

Δ Pp = PPG × (iv - 1)

kumene Δ PP - pachimake phindu kudzera ndalama

PPG - phindu la chaka chatha

Yves - Index of Revenue, masamu monga chiŵerengero cha ndalama za lipoti chaka (mu) kwa ndalama ya chaka chatha (Bn);

- mmene mlingo wa mtengo:

Δ Sal = C × Ives - Kwa,

kumene Δ Sal - pachimake phindu chifukwa mtengo,

Kuchokera komwe, C - ndalama Nkhani kupanga ndi nthawi yapita;

- mmene mlingo wa ndalama zaboma:

Puri Δ × IV = Wn - UB,

kumene Δ Puri - phindu kugwedezeka likuvutika mlingo ndalama zaboma,

Uro ndi Wn - mtengo loyang'anira ndi malipoti ndi nthawi yapita;

- mmene mlingo ndalama malonda:

RCC Δ = NGATI × IV - KPo,

kumene Δ RCC - pachimake phindu ndi kugulitsa ndalama,

Cros ndi PKK - ndalama malonda a malipoti ndi nthawi yapita;

Chiwerengero chonse cha kusintha kwa chinthu amapereka chifukwa cha kusintha ambiri phindu kwa nthawi zina:

Δ = Δ P + Δ Pp Sal + Δ + Δ Puri RCC.

Analysis wa kubwerera pa chilungamo ndi kuchita masamu malinga ndi magawo amenewa:

- kubwerera pa makampani likulu (RCP):

RCP = (SP / CP) * 100%

Kp - kuchuluka kwa likulu,

Pe - phindu ukonde;

Chizindikiro limasonyeza mphamvu ya likulu mudzagwiritse ndi linaŵerengera kuchuluka kwa phindu limene imagwera pa botolo la likulu. Kusintha mlingo wa kubwerera pa chilungamo nthawi zambiri amayamba chifukwa kusinthasintha mu mtengo katundu pa kuphana katundu. Choncho mtengo wapatali wa index wa si kuti mkulu adzabwerenso likulu;

- Bwererani pa padera likulu (Rick):

Rick = PP / IR * 100%

kumene IR - ndalama likulu.

chithunzi uwu ukuulula dzuwa la ndalama yaitali. phindu anatsimikiza ndi deta mlandu, monga Uwerenge ngongole yaitali chilungamo ma sheya hoda;

- pa profitability likulu onse a ogwira ntchito (Rokp):

Rokp = Pe / B * 100%

kumene B - zotsatira za bwino kwa nyengo.

chiŵerengero uwu ukuulula dzuwa la likulu okwana kumalo a ntchito. Pankhaniyi, mlingo kukula umaonetsa Mwachangu mkulu wa ntchito likulu. Nthawi zina kuchepetsa phindu la chiŵerengero imeneyi kungasonyeze kugwa mu ogula amafuna mankhwala kapena chuma chambiri.