Izindleko variable

Ukuze ulawule nokuhlela yomsebenzi wezomnotho usebenzisa Ukwahlukaniswa izindleko ibhizinisi ngohlobo izindleko. Ushintsho okukhipha imikhiqizo izothandwa kuholela ukwehla esihambisanayo noma ukwanda ezingeni ezinye zalezi zilwane. Ngakho, izindleko variable kukhona abanye ukuba izinguquko ekuphakameni kwezwi ukukhiqizwa njalo. Bahlanganisa izindleko zokwakha, izinto zokusetshenziswa, zabasebenzi kukhona abasebenzi eyinhloko ibhizinisi, amafutha kanye namandla, yakhelwe ukucubungula ezisetshenziselwa ezentengiselwano.

Zonke izindleko variable - uhlobo izindleko ibhizinisi, isici esiyinhloko okuyinto zinyamalala okuphelele ngesikhathi sokumiswa zokukhiqiza. Abanye abantu bakholelwa ukuthi izindleko ezinjalo ngeke kuphela sikhule yemigqa (ithunzi elehlayo) ngekukhula amavolumu ukukhiqizwa futhi umkhiqizo yokuthengisa. Le ndlela isekelwe kubalwa "aphambane-ngisho iphuzu" ukukhiqizwa, okusikisela ukuthi izindleko variable ukwandisa ngokulingana ngempela ekwandeni okukhiphayo.

Iphuzu Breakeven kungenziwa enqunywe ngokomthetho izimpahla, imali ngokuya, ikhumbula inzuzo elindelekile. Limelela engenayo ubuncane, ekutholweni zazo zonke izindleko zokukhiqiza phindisela ngokugcwele ngesikhathi ukudayiswa kwemikhiqizo, kodwa kulokhu ayikho inzuzo. Bala kugqekezwa ngisho iphuzu, ngokuya ulwazi mayelana nazo zonke izindleko variable futhi egxilile okukhipha kanye umthamo yokuthengisa yayo isikhathi esithile:

Phula-ngisho iphuzu = (izindleko njalo / (isukela yokuthengisa - izindleko variable)) x yokuthengisa.

Inkomba akunika nokuhlola ukusebenza lenkampani.

Kuqondane ukuthi izindleko variable kungukuthi ukwandisa ngokulingana njalo nokwanda amavolumu ukukhiqizwa. Ngokwesibonelo, ngo-inqubo ukukhiqizwa, okuyinto adalwe abasebenzi ebusuku abafela, ukukhula izindleko variable kuyoba ngaphezu kwalawo akhiqizwa shift suku. Ahluke inani "ebusuku" amahora, zikhokhelwa ephakeme kunaleyo nsuku zonke.

izindleko variable zihlukaniswe lezi zinhlobo ezilandelayo:

- esihlelwe: ukwanda ngezinga elifanayo njengoba imiqulu ekukhiqizeni nokudayiswa yayo. Ngakho, okwandisa ukukhiqizwa umthamo ngo-10% Izindleko ezinjalo futhi ukwandisa ngo-10%.

- Progressive: zikhule ngokushesha okuningi kunalokho okukhiphayo. Ngokwesibonelo, begodu kukhula okukhipha ngo-10%, banda baba ngu-15%.

- Regression: izinga lokukhula izindleko ebangela ukwanda amavolumu ukukhiqizwa. Ngakho, i-umkhiqizo at 10% zalezi zindleko angavuka ngu-8% kuphela.

izindleko variable ubheke izindleko imikhiqizo ethile (amasevisi, isebenza) inhloso yazo, ngoba iningi la izindleko abhekwa iqondile main. Inani isiyonke variable izindleko sokukhuphula noma ukwehlisa, ngokulandelana, ukwandisa noma ukunciphisa ivolumu wokukhulula kwezimpahla. Kufika iphuzu elithile nekwandzisa umtsamo izindleko variable zikhulisa kancane, kodwa ke beqala ngokushesha ukwandisa ngokomthetho entela elinciphayo. Lokhu kusho ukuthi ukukhiqizwa iyunithi mikhiqizo izothandwa ngayinye idinga imithombo variable ngaphezulu.

Unit izindleko variable - kukhona izinto ezithile, izinto zokusetshenziswa, walandisa amayunithi kwezimpahla ithengiswe. Abakwazi zihlanganisa izindleko phezulu ibhizinisi.

Kukhona lolu hlobo izindleko njengoba semi onhlobonhlobo. Bayashintsha value abo ngezabelo ezahlukene ukushintsha izinkomba ezifana ivolumu zokukhiqiza kanye yokuthengisa imikhiqizo, ezomnotho ibhizinisi. Lokhu kuhlanganisa izindleko zokwakha, izinto zokusetshenziswa, amaholo abo abasebenzi zokukhiqiza, nokugcinwa nokulungiswa imishini, ongaphakeme-value namathuluzi ngokushesha-egqoke, ukwehla, amandla amandla.