Falanqaynta margin iyo doorkeeda qaadan faa'iido ugu haatan

door muhiim ah ka xaq ah go'aanada maamulka ee noocyada kala duwan ee ganacsiga ciyaara falanqayn yarna. Magaciisa labaad - Falanqaynta kama dambaysta ah.

Hababka falanqaynta yarna uu ku salaysan yahay is barbardhig ee saddex kooxood oo dhaqaale oo muhiim ah: ". Kharashka - dakhliga - faa'iido ah" Sida ay natiijada waxbarasho noocan oo kale ah la saadaaliyo xaaladaha halista ah iyo qiimaha si mug leh kasta oo xuduudaheedu, kuwaas oo at qiimaha kale set. In habkan of xal maamulka xisaabinta iyo waxa uu leeyahay magac labaad - jebin xataa falanqaynta ama dakhliga gargaarka.

Falanqaynta yarna uma shaqayn karo sidii lagu helo isku darka ugu fiican ee u dhexeeya kharashka joogtada ah, kharashka variable halkii unit ee wax soo saarka, mugga iibka iyo qiimaha. Taasi waa sababta kharashka oo dhan waa in la kala qaybiyaa go'an iyo variable.

Yarna falanqaynta faa'iido fuliyey ee la xiriira margin u roon, oo waxaa loo xisaabiyaa sida kharashka variable laga jaray dakhliga iibka in dhici on hirgelinta this. Iyada oo ku saleysan qeexidda, waxaan dhihi karaa iyadoo la hubo in margin faa'iido ka mid ah labada kharashka joogtada ah iyo faa'iido.

Si aad u barato qodobada isbedelka iyo faa'iido hillaadiyo cadadka qiimaha fiicnayn falanqaynta yarna waxay bixisaa formula soo socda:

Pr = RR * (C - PerZ) - PZ, halkaas oo RR - mugga iibka alaabooyinka qaarkood, C - qiimaha unugga; PerZ - kharashka variable halkii unit of wax soo saarka; PP - kharashka joogtada ah wadarta guud ee mugga iibka ah nooca la mid ah wax soo saarka.

formula Tani waxaa loo isticmaali karaa in falanqaynta dakhliga ka soo jeeda iibinta badeecooyinka qaarkood. Si loo qiimeeyo isbedelka ay sabab u tahay tirada guud ee fulinta, heerka kharashka variable iyo go'an, iyo sidoo kale qiimaha. Xisaabinta Tani waxay xisaabta ku, marka lagu daro saameyn toos ah ku iibka faa'iido, iyo sidoo kale si aan toos ahayn. Sababo la sifooyinka sida codsiga xisaabinta kuwaas waxaa suurto gal ah in si sax ah loo ogaado saamaynta ay arrimaha ku saabsan isbeddelka xaddiga faa'iido.

Dadka abaabula ganacsiga, ay doonayaan kordhiyo joogto ah dakhliga saafiga, ie, loo yareeyo faraqa u dhexeeya dakhliyada iyo kharashyada. Si aad u gaadhaan hadafkooda ay bedeli kartaa dhimaya ah qaar ka mid ah hawlaha waa arrin muhiim ah oo loo yaqaan "xakameeyo variable".

Sidaas daraaddeed, haddii shirkadda ayaa ku hawlan wax soo saarka, madaxa laga beddeli karaa ama mugga ee wax soo saarka ama tirada khayraadka iibsaday. In the case of hawlaha ganacsiga sida variable gacanta ah u shaqayn kartaa sida xulashada ah mudnaanta iibsiga badeecadaha (ama cunto ama dhar).

Falanqaynta in yarna ka jawaabi karin su'aal ku cidhiidhinaya kasta oo ganacsade ah oo ku saabsan haddii ay noqon lahayd si aad u hesho natiijooyinka ugu badnaan la kordhiyo variable ay gacanta ku leeyahay ugu yaraan hal unug.

The mabaadiida aasaasiga ah ee falanqaynta in yarna waa:

- doorashada ee variable gacanta;

- xisaabinta of xadka dakhliga, taas oo ka mid ah heerka uu kordhay ee dakhliga guud ee halka laga kordhinayo variable gacanta by mid ka mid ah;

- xisaabinta kharashka la yareeyo, oo muujinaya heerka isbedelka kharashka guud ee halka laga kordhinayo variable gacanta by mid ka mid ah;

- Marka la barbardhigo ah oo ka mid ah laba tilmaamayaasha.

At badan dakhliga yarna ka badan kharashka ku kordhay in yarna variable baaritaan macquul ah, haddii kale - ma.

Iyada oo ku saleysan ku qorani, waxaannu ku tirinnaa karaa in falanqaynta yarna waxay ka caawisaa hay'ad ganacsi si loogu kalsoonaan karo qiyaaso natiijada hawlaha ganacsiga iyo in la saadaaliyo in ay qiimaha fiicnayn mustaqbalka.