Profitability kufalitsidwa njira: koyefishienti chilinganizo, ndi kusanthula

Atsogoleri a gulu lirilonse chofunika kuti aziona ntchito za bungwe la ntchito ndi zachuma. Pa izi zimatengera ndi phindu ukonde wa kampani, bata ake. Chinthu chofunikira potaya mphamvu ya ntchito zake ndi kubwerera pa ntchito likulu. chithunzi Izi kwenikweni kufufuza ndi akatswiri.

Pamaziko a deta analandira zikukwaniritsidwa amayesetsa kusintha zinthu zachuma komanso kumalo a ntchito. chuma Current zimakhudzidwa kupanga katundu. Choncho, popanda mumayesto kampani sangathe kukonza ndondomeko ya zotsimikizira malonda awo molondola. Profitability index kumathandiza akatswiri ndi kasamalidwe kuganizira mmene chuma panopa kuchuluka kwa phindu nyengo malipoti.

Lingaliro la likulu ntchito

Akuyandama chuma amapangidwa ndi zinthu zimene kwathunthu amadya mkombero wina. Iwo amakhala mu mtengo. zolowa awo nthawi yochepa (miyezi zosakwana 12). The zikuchokera katundu chotero monga zipangizo, mankhwala theka-kusasanyiwa, utsi, komanso nkhani ndalama olandila ndi yochepa. chiwerengero chawo umamumvera kovuta.

Bwererani pa ntchito likulu adzakhala ambiri, chuma ochepa yocheza kampani pofuna kupindula kwambiri. Komabe, kuchuluka kwa chuma zoterezi akhale okwanira kulola ntchito yothandizira kupanga.

Choncho, ntchito ndalama ntchito kuti ndichepe mu chuma panopa Nkhani olandila, ntchito ikuyendera, m'matangadza. Kukhala miyeso bwino kusintha profitability index, mabuku mozama kusanthula ayenera kuchitika.

Lingaliro la profitability

phindu masamba mu kusanthula zachuma komanso zimathandiza kuti asa- mphamvu ya anthu kapena zinthu zina, ndiponso momwe anthu awo phindu. Inde, kupeza chifukwa ndalama zabwino mu nthawi ya malipoti, kupanga chiyenera kulinganizidwa m'njira kuti ndalama anauzidwa mu makope ochepa.

Koma nawonso, ndi kusowa ndalama kumabweretsa zolephera, kupanga downtime. Lilinso kungasokoneze phindu. Bwererani pa ntchito likulu amasonyeza mphamvu ya ntchito zawo kupanga mankhwala. Pamene kupenda chiŵerengero imeneyi tiyenela kuiganizila mphamvu kwa nthawi zingapo. N'zothekanso kuyerekeza ndi anthu kupikisana makampani.

mawerengedwe chilinganizo

Bwererani pa ntchito likulu, chilinganizo chimene ntchito mu kusanthula chuma ndi lophweka. Kumvetsa kumasulira zotsatira analandira za kafukufukuyo, m'pofunika kumvetsa akamanena za mawerengedwe izi. Dongosolo la ntchito likulu profitability chiri motere:

- ros = Pe / Os * 100, kumene Pe - phindu ukonde, opaleshoni dongosolo - kuchuluka pafupifupi likulu ntchito.

Data kwa mawerengedwe tikuonera mawonekedwe № 1 ndi 2 malipoti kulongosola. chuma apano - chingwe cha 1200 bwino. Net ndalama ili pa mzere 2400 OPiU.

Ngati m'kupita kwa kuwunika, chinapezeka kuti malire ndi wamkulu kuposa 0, ndiye ntchito chuma panopa bwino. The kampani mu zinthu zake phindu. Chifukwa zoipa limasonyeza kupanga pachithunzichi. Resources ntchito inefficiently.

Mwachitsanzo mawerengedwe

Profitability likulu ntchito, zomwe chilinganizo ankaona pamwamba, ankafufuza mphamvu. The chifukwa mawerengedwe ankayimiridwa ngati chiŵerengero kapena peresenti. Chimake chachiwiri Ndi bwino. Kwa kusanthula zolondola izi mawerengedwe chizindikiro ayenera Taganizirani chitsanzo chotsatirachi.

Mwachitsanzo, mu nthawi yapita, mtengo pachaka wa chuma panopa pa pepala bwino anakwana rubles 10 miliyoni, ndipo mu lipoti chaka -. Miliyoni 12,5 rubles. kampaniyo anaika phindu ukonde wa rubles okwana 2.5 miliyoni. onse m'mbuyomu ndi nyengo ilili. profitability The kuchita masamu mfundo pamwamba:

- Ros1 = 2.5 / 10 * 100 = 25%.

- Ros2 = 2.5 / 12.5 * 100 = 20%.

Mu nthawi kusanthula zimakwana anali positive. Koma mphamvu ya nkhani zokhudza kuchepetsa profitability. Kuwonjezeka kuchuluka kwa chuma panopa anali kuchititsa. Choncho, lolamulira matupi a kampani ayenera kuganizira bwino dongosolo ndi kudziwa zopinga chitukuko. Events ayenera kupita ku kuchepetsa kuchuluka kwa chuma panopa.

mfundo

Kuwonjezera kuganizira mphamvu ya chizindikiro, ayenera poyerekeza ndi mtengo muyezo. Pakuti nthambi iliyonse ali wake. Ichi ndi chifukwa mowa zipangizo kupanga. Makampani ndi mkulu. Ndipotu, kupanga zatsopano amafuna ndalama kwambiri a zipangizo, mphamvu ndi zina zotero. D. Bwererani pa ntchito likulu mu nkhani iyi kawirikawiri upambana 0.2.

Pakuti malonda yatsopano n'losaloleka null mtengo chizindikiro. Koma kwa amalonda malingana ntchito yeniyeni imatengedwa wabwinobwino ngati koyefishienti ranges kuchokera 0 kuti 0,8. Pankhaniyi, zotsatira kukuchitika nkhani dongosolo olandila. ndalama Zofunika pa nthawi yomweyo kochepa, zimakhudza kwambiri pa profitability, iwo alibe.

kakatundu kutembenuka mkombero

Current chuma - ndi chuma kwambiri madzi a kampani. Choncho, chiwerengero ayenera kukhala chokwanira pa kuthetsa yake ndi angongole. Koma pamene chuma sitiyenera kudziunjikira ndipo tinakakhala inventories ndi nkhani olandila. Choncho, mlingo zolowa amagwira ntchito yofunika kwambiri. Iyi ndi nthawi imene nkhani zina kapena kuika lonse la chuma panopa nchito yonse kupanga n'kukhala ndalama.

mlingo uwu nawonso amakhudza profitability. Mothamanga zolowa, ndi phindu kampani amlandira. Choncho, matupi lolamulira chidwi mu njira iliyonse amathandiza kuti kusintha chizindikiro ichi.

Profitability ndi zolowa

Profitability wa chachikulu kufalitsidwa njira zimadalira mlingo wa zolowa. Kuti timvetse chibwenzi, m'pofunika kuganizira njira kwa kuwerengetsa chizindikiro ichi. Izo zikuwoneka ngati izi:

- ros = Pp * Kobe, kumene: Pp - kubwerera pa malonda, Cobh - zolowa chiŵerengero cha chuma panopa.

Zolowa chiŵerengero kuchita masamu pogwiritsa ntchito njira:

- Kobe = BP / Os, kumene BP - chimaposa zogulitsa.

Pansi phindu malire zikutanthauza chiŵerengero cha ndalama kuchokera malonda ku mtengo wa katundu. chiŵerengero Izi amadziwika ndi dzuwa la ntchito ya kampani wonse.

mawerengedwe yopuma-ngakhale

Kuchita kusanthula mtengo-phindu la ntchito likulu, ndi m'ndandanda wa deta pa ntchito zachuma komanso gulu la kampaniyo. Pa maziko awo, mutakonzekera zichitike.

Poyamba chofunika kuwerengera yopuma, ngakhale mlingo. Ichi ndi mbali ya umene umawalekanitsa iwo ku profitability wa ogwira opanda pake. Pa nthawi imeneyi, chuma ntchito pa phindu ukondewo, sanafanane ndi izo. kampaniyo amalandira mu palibe phindu kapena imfa.

Tionenso mlandu deta yopuma-ngakhale mfundo anatsimikiza pa chiphaso cha phindu khoka kuchuluka kwa $ 0. Zimenezi zimathandiza kuti akonzekere osachepera ndalama zofunika azipereke, imene kupanga adzaswa ngakhale. Choncho masamu osachepera kuchuluka kwa ndalama (kuphatikizapo likulu ntchito).

Zinthu wa chikoka pa profitability wa

The chizindikiro cha profitability wa chuma panopa zimakhudza zinthu zambiri. Iwo akhoza kukhala kunja ndi mkati. Kudziwa profitability wa chuma ziliri pa nthawi dongosolo, kampani ziyenera nkhani.

zinthu zina kusonkhezera n'zosatheka, koma angawapatse kusintha n'zotheka. Zikuphatikizapo mtengo wa zipangizo, ntchito ndi mafuta, kusinthasintha nyengo mu ankafuna ndi mitengo mankhwala mpikisano. Komanso zinthu zina zokhudza profitability kuwerengera kufufuma.

njira zoweta chikoka kupezeka kwa eni. Choncho, pamene akukonzekera amayesetsa kusintha dzuwa la kumalo a ntchito, iwo kulipira mwapadera kuti. Zinthu mkati monga zokolola, gulu la kupanga njira kasamalidwe, ndi zina zotero.

Chifukwa cha mwaluso mfundo zoganizira ntchito wa kampani akhoza kupindula kwambiri ndi kuchepetsa ndalama.

Njira kusintha profitability

Pali malo zitatu zikuluzikulu zomwe zingathandize pa profitability wa chuma panopa. Kuchokera pa kusanthula mwatsatanetsatane za zochita za kampani pa kukhazikitsa miyezo ena kusintha kupanga dzuwa. Zikuphatikizapo mathamangitsidwe kukhazikitsa, kuchepetsa dala kuchuluka kwa likulu ntchito, kusintha mitengo mankhwala.

Ndi expediting gululi ayenera kumasonyeza kuchepetsa nthawi kuzungulira. Ataphunzira wake khwerero liri zotheka kuthandauza zopinga. Ndi kuchotsa iwo, kampani amatha imathandizira zolowa ndalama. Pa nthawi yomweyo anawombola ena zinthu zimene mukhoza kupita patsogolo mankhwala khalidwe, kuwonjezera kupanga.

Kuchepetsa kuchuluka kwa chuma panopa ayenera molondola masamu. Kupanda zotsatira chuma kupanga downtime, kuchepetsa solvency ndalama mlingo ndi kukhazikika. masitepe onse kumbali iyi ayenera bwino masamu. kusintha Price ikhale kutengera ndi momwe msika.

Njira kusintha profitability

Pali zingapo zinthu zikuluzikulu zimene mungathe amachita zosavuta ntchito likulu ntchito. Kuchepetsa zinthu kusintha nthawi ndalama za kampani mwina kupereka ulemu wapadera kwa katundu amene ali mu ankafuna kwambiri.

Padzakhala yoyenera kuonjezera osiyanasiyana mankhwala, kuchepetsa kufufuza mu nyumba yosungiramo katundu, ntchito luso katundu. Yofunika kwambiri ndi ankaimba ndi woyenera malonda kampeni.

Bwererani pa ntchito likulu chinawonjezeka ndi normalization yoyenera. Mawu oyamba a zipangizo ndi katundu bwino, kafukufuku wa sayansi ndi zofunika kwambiri.

kusintha mtengo komanso kunathandiza yaikulu phindu. Pa nyamuka zonse mu mtengo wa katundu adzakhala yoyenera, pakalibe mpikisano. Ngati msika ladzala ndi mmalo osiyanasiyana ndi mankhwala ofanana, muyenera kapena kuchepetsa ndalama (popanda kusemphana khalidwe) kapena kuchepetsa mtengo.

Ankadziwa zizindikiro monga kubwerera pa ntchito likulu, chimathandiza ziyenera woyenera mtima kwa chuma kupanga. Yachokera pa zotsatira za kafukufuku anatenga kukonzekera bwino, pali njira kusintha gulu la magalimoto. Zimenezi zimabweretsa ntchito zomveka chuma, kuchuluka kwa ndalama ukonde.