Formula profitability of zvebhizimisi

Chero zvebhizimisi mukufamba upfumi basa ruchigona kubatsirwa mabasa ayo. Yakanaka payakavakirwa chero basa iri kuwana mari yakawanda uye mari kuti zvishoma mari.

Chii inoshandiswa kuongorora?

kushandisa dzakasiyana-siyana zvoupfumi uye zvemari zviratidzo nokuda kunyatsoongorora zvavakanga vachida kuita; kugadzirwa mari, profitability chinhu okuwana, Sales varikumahombekombe, ari turnover mari, kufamba guru, uyewo vamwe vakawanda. Nokuti mumwe nomumwe zviratidzo izvi ine nzira yayo pamusoro kukarukureta Somuenzaniso, rinoshandiswa kuona profitability pakati profitability payakavakirwa ndiwo basa chikuru zvavakanga vachida kuita.

Production uye profitability of zvebhizimisi

Shoko rokuti "profitability" rine midzi German uye rinoreva "goho." Tiine tinyatsonzwisisa profitability vanogona vafunga pamusoro kubudirira kushandiswa mari iri kambani. Asi sei kuverenga profitability?

paakati ichi anoyera kunobatsireiko, yaiva mugadziri kwavo chikwata mari. Kureva, somuenzaniso, kana kumahombekombe ari 20%, kambani vakagamuchira 20 rubles kwemubairo mumwe nomumwe Ruble, iro rave rwapedzwa kugadzirwa kwacho kwenhumbi kana urongwa mabasa. Rezasi kumahombekombe, kashoma kambani anowana mumwe mwero chairema kugadzirwa. zvichemo izvi anosimbisa nzira profitability yacho vachida.

Profitability zviratidzi ainziwo zviratidzo zviri profitability. Kutaura zvazviri, zvinoita kuona kunyatsoshanda uye unhu management panguva zvebhizimisi, pakuverenga ari profitability huru mabasa zvavakanga vachida kuita. The yemaitiro nokuti kukarukureta inopiwa gare gare munyaya ino. Kana usina kujaira rationally pfuma zvavakanga vachida kuita, ipapo mumucheto achaita kudukupiswa. Uye pamwe inobudirira uye mari kushandisa yakatsvuka zvinhu uye zvimwe zvinhu izvozvo kuchawedzera.

profitability okuwana payakavakirwa kuchabatsira kuziva padanho profitability, naro unogona kutonga kana zvinobatsira kuita mabasa akadai kana kudiwa kugadzirisa kugadzirwa nekwakewo. Nemamwe mashoko, achibatsirwa masvomhu anogona kuratidza kwokugamuchirwa kana zvakaipira kuita izvi kana kuti mhando yebasa.

kukarukureta kuti profitability

Formula profitability of zvebhizimisi, izvo zvichaguma muchimiro mubereko, sezvinotevera:

P _Est. = ((Operating purofiti) / (mari inoshandiswa + Production mari + Administrative mari)) * 100%

apo:

• Uchishandisa purofiti = (zvebhizimisi zveminda ne basa guru) - (mari inoshandiswa + Production mari + Administrative mari).
• mari inoshandiswa - rakananga mutengo pakuita bhizimisi (mari uye mhosva pamusoro mubairo vashandi dzinoshanda pakugadzira kwacho, mari nokuti kutengwa uye chokuendesa mbishi zvinhu zvaparadzwa kugadzirwa uye nevamwe.).
• Panhongonya mari - zvinosanganisira mari kuti magetsi, utilities, bepa, janitorial mabasa, remuneration yevashandi vasina chokuita kugadzirwa muitiro zvakananga, asi haana kuwanikwa mumabhizimisi basa pezvakaitwa (vanyori, wevanamakanika, cleaners, magadhi nevamwe), uyewo dzimwe mari kuti hazvigoni kunzi kutungamirira.
• Administrative mari - mutengo yokuchengeta administrative mudonzvo, misangano uye Misangano, achikurudzira vashandi nekuda kwakasimba kubudirira, vakabata mazuva zvemitambo uye zvimwe zviitiko, achienda Misangano siyana kuti vatungamirire, uyewo dzimwe mari chakakonzerwa namaneja zvavakanga vachida kuita musangano iri kugadzirwa kwacho.

Kuona chikonzero yokuita profitability pamusoro zvebhizimisi rinowanikwa pasina kuwedzera 100%.

In musimboti, kukarukureta iri uyewo akakodzera dzimwe mhando mutengo-kushanda, asi vamwe kuchinja. Somuenzaniso, kugadzirwa profitability payakavakirwa iri sezvinotevera:

P _St. = ((The purofiti kubva pakutengeswa kwenhumbi) / (Cost okuwana kwenhumbi + Production mari iri kugadzirwa zvinhu + Administrative nemari pagadzirwe nenhumbi)) * 100%.

Chii pamwero profitability anonzi chakaipa?

Chinhu chokutanga ndechokuti funga inokosha netsika profitability zviratidzo. The profitability rokuvhiya mabasa, izvo kukarukureta payakavakirwa kunopiwa kumusoro, anogona kutora zvakasiyana siyana tsika. Kana reshiyo iri pazasi razero, zvinoratidza kuti kambani iri kupedza mari iri kugadzirwa zvinhu kana mabasa kupfuura kuwana pamusoro rokutengesa dzavo.

The coefficient of 0 inoratidza kuti breakeven pfungwa. Izvi zvinoreva kuti kambani uye anogamuchira pasina mubereko, asi haagamuchiri chinhu Nokurasikirwa nemari mabasa ayo.

Kana kumahombekombe ari kupfuura 0, kambani unoshanda parizvino vari zvakaoma.

Yeuka kuti pane musoro kudzoka musi makirisito bhizimisi rayo, inova kukarukureta payakavakirwa hurukuro nezvazvo zvakasiyana munzvimbo dzebhizimisi. Ko indasitiri yauri kuda kufukidza uye ngozi yakanga yakatarisana mugadziri mune dzimwe nzvimbo kwayakaita.

Russia hakuna anosara. In emakambani kuti vari kuita mabasa akasiyana, profitability kungava zvikuru akasiyana. Hakusi nguva dzose ebhizimusi hwakaderera profitability achava zvishoma ibudirire. Izvi nokuda kwezvikonzero zvinoverengeka chokuita turnover pamusoro guru uye zvimwe zviri kushanda emakambani mumaindasitiri siyana.

Normal profitability mumunda zvokuvakisa uye nezvimwe kugadzira

Somuenzaniso, muminda zvokuvakisa, uyewo avo kuti ave mukuru zvinogona kuti chokufambisa kune dzimwe nyika, avhareji varikumahombekombe vari unotevera chechetere:

• vanoparadza mapaipi (80-90%) mafuta uye gasi;
• kugadzirwa esimende zvigadzirwa (80-85%);
• Fetiraiza Kugadzirwa (80-85%);
• kugadzirwa uye kubudiswa non-ferrous simbi (60-65%);
• kugadzirwa jira simbi zvigadzirwa (35-40%).

Normal profitability ari rwezvemabhengi bhora

Munzvimbo rwezvemabhengi uye mari nemasangano vakachengeta zvinotevera zviratidzi iri Russian Federation:

• Kupishinura Services (65-70%);
• basa kutengeserana pamisika mari (55-60%);
• yokunyoresa rubatsiro pamusoro kuchengetedzeka pamusika (40-45%).

Normal profitability munhu kunwa zvinhu

Kugadzirwa zvinhu kuti ufungisise yevagari, ane varikumahombekombe:

• gadzira mishonga fodya (40-42%);
• Kuitika (25-30%);
• mhuri midziyo yemagetsi (20-25%).

Ngozi yacho Royi

Nepo makirisito basa profitability payakavakirwa iri nyore kunzwisisa uye yakananga, nechepasi mutsetse haigoni kuonekwa nenzira yakarurama mutsetse.

Nzira mutengo-kubatsirwa pachisara kune vazhinji zvaizobatsira zvakawanda rakasiyana-siyana parameters ayo.

Kutanga, zvinokosha kuti vaongorore uye kuenzanisa kutengesa vhoriyamu rwevamwe nguva, uyewo chamber ari profitability iwayo nguva. Kakawanda, apo basa rakanaka uye zvinovimbisa anova hazvikubatsiriyi pamusana sizvo yokutaura kuti tinyatsonzwisisa anodiwa Vhoriyamu kugadzirwa uye rokutengesa nhumbi uye mabasa.

Somuenzaniso, kambani ipi chigadzirwa uchida kuwedzera mari yacho zvebhizimisi, kwete nokuderedza kugadzirwa mari, uye nokuwedzera vhoriyamu mishonga.

Formula profitability okuwana panguva goho kunoratidza kuti kumahombekombe anogona akadonhedza yekudyidzana kana kuva asina kunaka. Ndechipi chikonzero? Zvakawanda. Pane nguva dzose mukana kurasikirwa misika kana unorema kukundikana kwavo. Dai achiipa nokuda vanotengesa kana kungoti dzikabereka Vhoriyamu kugadzirwa haafaniri pamusika, sezvo kudiwa ishoma. Mumashoko nyore, kana hapana kutengesa chigadzirwa, nei haachafaniri kubereka. Kana zvakawandisa kugadzirwa nhumbi zvichaita nyore vanovandira dzokuchengetera uye zviteshi.

Unofanirawo kufunga mwero guru turnover. Nokuti muenzaniso wokutanga, zvinokosha kuongorora nguva pakati pokuiswa kutenga yakatsvuka zvinhu uye pfungwa kuti kugadzirwa zvigadzirwa vakagamuchira mari. Izvi achapedzisa kurimwa yatinofema. Item 1 kugadzirwa profitability zvinogona Somuenzaniso, 50%. Kana paine nguva refu turnover zvigadzirwa, uyewo zvishoma kugadzirwa vhoriyamu, Purofiti chaiwo kunge diki kubhadhara zvose kushanda mari. Kureva profitability pamwero 50% hakusi anoratidza kubudirira zvebhizimisi, asi kungoti achaita munguva specificity pamusoro bhizimisi uye kugadzirwa nzira.

Sei kushandisa chinoratidza profitability okuwana?

Ichokwadi profitability ndechimwe chezvinhu zvinokosha zviratidzi iyo munhu anogona kuongorora chokupika zvavakanga vachida kuita uye kuti chero kugumisa pamusoro kugadzirwa rikurumidze.

Kuongorora basa chero zvebhizimisi hakuna kukwana kuziva sei kuverenga profitability pamusoro paro mabasa, tinofanira kuyeuka, uye zvimwe zviratidzo, uyewo siyana nzira tsvakurudzo zvoupfumi. Hazvibviri kubvisa profitability yose ezvinhu zviratidzi kuti icho ndohwavo. Kugadzikana ichi zvemari uye liquidity, solvency, etc. Uyezve, zvinokosha kuita kutwasuka uye zvido zvevanhu Kuongorora nepakati jira, kushandisa zviratidzo zvemari, dzakadai turnover pakati guru, kufamba pfuma.

Chete nenzira iyi chinogona nezvemabatiro profitability indekisi, kuona zvinhu zvakadaro chechetere uye sei kuti zvinobudirira kuwedzera.