Imajini - nesilinganiso ...: ifomula. Ngomphetho wekhasi kulokho izimpahla

Ngomphetho wekhasi kulokho izimpahla limelela imali net nomthengisi. Inani layo kunqunywa esekelwe isakhiwo emakethe, umkhiqizo umthengi ithengiswe izakhiwo. Ukuze umsebenzi zokuhweba awuzange ukulahlekelwa imali, ukubaluleka eziseceleni lihlelwe ngendlela yokuthi ihlanganisa zonke izindleko nomthengisi, eziphathelene ukuthengwa izinto zokusetshenziswa, ekukhiqizeni ngamanani amancane kanye ukuthuthwa kwezimpahla. Kafushane, uphawu-up - ukuthi value added, obonakaliswe ukwanda okwakuzolandela amanani yokugcina izimpahla noma amasevisi. It okhokhela izindleko lenkampani bese imvumela ukuba akhokhe izintela futhi wenze inzuzo.

indzima yembuso kwetinhlavu nokulawula imingcele ku izimpahla namasevisi

Sikhishwe yokuthi WaseRussia iyizwe, okuyinto isisekelo ukusebenza lo mshini emakethe wesi kwaneliswe isidingo, yendima yayo ekuqhubeleni kumiswa eziseceleni ngemikhiqizo namasevisi ithengiswe kuphela kungagcini ukwengamela imisebenzi.

Ngakho, uphawu-up on izimpahla - igunya okukhethekile amabhizinisi kanye nezinhlangano ezisebenza ukuhweba kunemnotfo (ngokuvumelana nezincomo methodological kwi ukwakheka yamanani imikhiqizo). I oyisisekelo - ke kumelwe nezindleko umdayisi, kanye nenani ezibanjwayo (izintela, umshuwalense).

Isimo futhi iziphathimandla zayo kungenzeka ukuthi abeke umkhawulo isayizi yayo kuphela amaqembu athile kwezimpahla (okukhethekile igunya Government of the Russian Federation). I-margin esitolo, inkampani, inkampani kwimikhiqizo senzelwe ukusetshenziswa usana (ubisi losana), ezinye izinhlobo nemithi (amadivaysi ezokwelapha) inqunywe neziphathimandla esiphezulu endaweni ethile. Lokhu kuyadingeka ukuze kuvinjelwe ukwanda ngokungenasizathu kwamanani impahla ebalulekile. Lokhu kulandelwa ogunyazwe ngokukhethekile emizimbeni indawo ye Antimonopoly Izikhungo.

Ukuhweba margin: ifomula ukubala inzuzo (jikelele) ibhizinisi

okudayisa, wholesale, izindlela ezingezona zokuthenga: Kuyaziwa ukuthi kukhona amanani eziningana izimpahla namasevisi ezaziwayo. Ahluke indlela yokudla kanye ukugcwaliseka eminye imikhiqizo. margin ukubala ziyakuhlushwa ibalwa ngezindlela ezahlukene. Kunezindlela ezimbili eziyinhloko sibalo: ku inzuzo inani on the uhla. Ngamunye wabo isetshenziswa kanjani esimweni esithile, ngakho-ke abakwazi kubhekwe jikelele. Nokho, kukhona isimiso jikelele - kuzo zonke izimo ohlangothini okudayisa kubhekwa njengento sibalo eliphelele, futhi lubonakaliswa ifomu yenzuzo.

margin ukubala limelela fomula elandelayo:

• Imali isiyonke = (Imininingwane ukuhweba volume) x (kubalwa nesabelo ukuhweba) 100. ubukhulu bale ebalisisiwe nesabelo ukuhweba nesabelo = (100 +% e nesabelo ukuhweba) x 100 Ngokuhlanganisa amafomula ezimbili sithola indlela kuhlaziywa eziseceleni inzuzo Imininingwane: WA = (Imininingwane inzuzo-trade mark x e%) (+ 100% uphawu-e).

Le ndlela singasetshenziswa kuphela icala uma lokhu kudingekile ukuze uthole ukubaluleka eziseceleni ezimpahleni adayiswa, okungaba anezici eyohlobo. Ngamafuphi nje, kungaba kokubili ukudla uphuzo oludakayo. Kubalulekile ukwakha imikhiqizo akazange ihluke nomunye futhi, kuhle, waba ukubaluleka ukuhweba eziseceleni, ufuna ukubala ngezimali.

Ukubalwa eziseceleni okunezinhlobonhlobo inzuzo

Izitolo eziningi okudayisa ezinkulu enikeziwe imikhiqizo ahlukahlukene. Lokhu kusho ukuthi i-inzuzo ibhizinisi for izigaba ezahlukene imikhiqizo adayiswa has ngamunye izici nemibhalo ehambisanayo eceleni. Ukuze abale ubukhulu isamba eliqinisekisiwe kuwo wonke izimpahla, nezinye izinkomba kumele kusetshenziswe. Ngakho, i-margin ngoba lezimpahla kungenzeka ebalwe fomula elandelayo:

• engenayo isiyonke = (T1 x PH1 + T2 x PH2 + ... Tn x PHn): 100.
  
  Lapha, njengokubukiwe T1 ukubaluleka eqenjini elithile kwezimpahla inzuzo, njengoba PH1 - kulinganiselwa ukuhweba angabonelela iqembu. PHn ungakwazi ukubala le ndlela elandelayo:
  
  PHn = THn: (100 + THn) x 100 Lapho THn - ukuhweba nesabelo ukubaluleka amaqembu womkhiqizo% imigomo.

Ekuphetheni, kufanele kuphawulwe ukuthi uphawu-up - ke yingqikithi yomholo bezakhamuzi inkampani noma ifemu, obonakaliswe imali futhi ihlanganisa izindleko saziso izimali zikahulumeni kanye nezindleko. Ukubalwa kule formula kungenzeka inqobo eqenjini ngalinye imikhiqizo, ukusebenza ukuhweba inethiwekhi noma ibhizinisi, has eziseceleni ezahlukene ezidlula, ngaphezu kwalokho, kudingeka ukuthi agcine irekhodi lazo emabhokisini afanele-balance sheet.

izindlela Nontraditional kokubala eziseceleni on izimpahla namasevisi ngephesenti isilinganiso

Le ndlela eziseceleni kubalwa libhekene malula obala. Ingasetshenziselwa tekubala kunoma iyiphi, ngisho inhlangano encane. Nokho, kukhona eyodwa ethile enkulu - idatha etholwe alinganiselwa, futhi ifomula ngokwayo ayikwazi ukusetshenziswa ukubala usayizi intela (Article 268 we Tax Code.). Imali ephelele iphesenti isilinganiso simiswe ngalendlela lelandzelako:

• Vd = (usayizi inzuzo (T) x iphesenti isilinganiso semali isiyonke (P)): 100.
  
  Ubukhulu bale vd kusho amaphesenti ine uhlobo: P = (ukuhweba nesabelo ekuqaleni sekubika + angabonelela ukuhweba izimpahla ukubika isikhathi - nesabelo ukuhweba bungaveli imikhiqizo ukuzungeza): (T + izimpahla ezisalayo ekupheleni kwesikhathi sokubika) x 100.

Kumele kuqashelwe ukuthi le ifomula ohlangothini - lesi silinganiso Ngokwesilinganiso, kubalwa ne ikhumbula inzuzo inkampani kanye ukusebenza langempela ngesikhathi ukubala (mark-up umkhiqizo ezisalayo eliqinisekisiwe ezimpahleni yiyona inzuzo). Amanani etholwe ayikwazi lisetshenziswe yokubika olusemthethweni, kunikelwe ngayo kwabanye emagunyeni intela. Kungaba babhekene emihle ngenxa yokuntula ezimali izinhlangano ezifanele ukuthi angaphansi intela. Ngaphezu kwalokho, kungase kubhekwe njengokwelapha ngomzamo uzifihla intela, okuyinto kunqatshelwe ngokomthetho.

Izici kokubala inani kwendibilishi for esele assortments ibhizinisi kwezimpahla

Ukubala yenzuzo ngesikhathi esisele izimpahla ingashintsha kuphela ngemva yokusungula, okumele kwenziwe ekupheleni kwenyanga ngayinye. Njengoba indices ibalwa zisebenzisa idatha izindleko kwamasabatha izimpahla ekupheleni kwenyanga futhi izindleko izimpahla ithengiswe. Ngakho, inani engenayo kuyoba:

• HP = (uphawu-ngosuku lokuqala lwenyanga lokukhokhisa + ukuhweba angabonelela kwesikhathi lwamanje - nesabelo bungaveli imali kwezimpahla) - nesabelo ukuhweba ngesikhathi esisele izimpahla ekufakweni imiphumela.

Le ndlela sibalo kunengqondo ukusebenzisa amabhizinisi amancane noma izinkampani ukuthi ugcine amarekhodi ibha amakhodi. Ngesisekelo kule formula, singaphetha ngokuthi uphawu-up - inani inzuzo yebhizinisi, amafemu, izikhungo, Kubalwa njengoba asalile.

isiphetho

Kufanele kuqashelwe ukuthi ngisho nomqondo onjalo, ubukhulu eziseceleni noma wekhasi ibhizinisi, amabhizinisi isetshenziswa imuphi usayizi inzuzo. Le nkomba sizonikeza idatha olunembile lemali engenayo, kanye nokulahlekelwa sikhungo. Ngokuvamile, i-margin - lena inzuzo net wenkampani, ngaphandle izindleko: intela, izinkokhelo izimali, izindleko eziqhubekayo. ukuphathwa ngendlela efanele balance sheet kuzovumela ukuba bafinyelele esiphethweni mayelana inzuzo yezinkampani isidingo ukukhiqiza olunye kwezimpahla.