Kharashka variable: tusaale ahaan. kharashka warshadaha

kharashka shirkadu yaabaa in loo tixgeliyo in falanqaynta dhinacyo kala duwan. Ay kala soocidda ku salaysan yahay muuqaalada kala duwan. Marka laga eego dhinaca saamaynta qiimaha dakhli soo saarka waxaa laga yaabaa in ku tiirsan ama madax banaan korodhka iibka. kharashka variable, tusaale ka mid ah go'aan ka soo baxay taas oo u baahan taxadir tixgelin, u ogolaan madaxa shirkadda si ay u maareeyaan by badaneyso ama ay yaraaneyso iibka alaabta dhammeeyey. Sidaa darteed, waxay muhiim u yihiin garashada ururka habboon oo ka mid ah hawlaha shirkada kasta.

sifooyinka Guud

Variables kharashka shirkadda (Kharashka Doorsoome, VC) waa kharashka kuwa ururka in la beddelo iyada oo la kordhiyo ama hoos u dhac ku koritaanka in iibka alaabooyinka kuwaas. Tusaale ahaan, at joojinta shirkadda, kharashka variable waa in ay eber. Enterprise si ay u fuliyaan howlaha ay ku ool ah, waxay u baahan yihiin in si joogto ah loo qiimeeyo waxqabadka kharashka. Ka dib oo dhan, waxay saameyn ku yeelan cadadka qiimaha alaabta ku dhameysatay iyo isbeddelkaas.

Waayo, kharashka variable ka mid ah waxyaabaha sida.

• Qiimaha waday alaabta ceeriin, tamarta, qalabka, kuwaas oo si toos ah wax soo saarka ee alaabta dhammeeyey.
• Qiimaha alaabta wax soo saarka.
• Mushaharka shaqaalaha, iyada oo ku xiran fulinta qorshaha.
• Interest ka hawlaha maamulayaasha iibka.
• Cashuurta: VAT, on gebagaboobaya UST.

Fahamka kharashka variable

Si aad si sax ah wax sida sida ay ogaadaan kharashka variable, tusaale u ah qeexidda waa in la tixgeliyaa in faahfaahin dheeraad ah. Sidaas darteed, wax soo saarka ee waxqabadka barnaamijyada wax soosaar ay qaataan xaddi gaar ah oo qalabka lagu samayn doono wax soo saarka dhamaadka. kharashka waxaa loo saarin karaa in kharashka si toos ah variable. Laakiin qaar ka mid ah iyaga ka mid ah waa in la kala soocay. Waxyaabaha sida korontada, iyo loo saarin karaa in kharashka joogtada ah. Haddii aad xisaabta lagu darsado in kharashka meesha caymiska, waa in ay ku dhicin this category. Korontada toos ah ugu lug-socodka ah ee wax soo saarka warshadaha, waxaa loola jeedaa kharashka variable-gaaban.

Waxaa sidoo kale jira kharashka, taas oo ku xiran isbeddelkaas, laakiin ma aha in saamiga si toos ah habka wax soo saarka. janjeera Tani waxaa keeni kara la'aanta ciriiriga (ama xad-dhaaf ah) jaanqaadayn Production awoodda design ay.

Sidaa darteed, in la ogaado waxtarka shirkadda ee maamulka kharashka ay tahay in la tixgeliyo qiimaha variable sida garaaf line hoose on bareeg ah oo ku saabsan awoodda caadiga ah hawlgalka.

kala soocidda

Waxaa jira dhawr nooc oo kala soocidda kharashka variable. Iyadoo isbedelka kharashka hirgalinta waa distinguished:

• kharashka qalanta kuwaas oo sii kordhaya si la mid ah sida mugga of-soo-saarka;
• kharashka sii kordhaya Progressive ah u aragto dhakhso badan xaqiijinta;
• kharashka degressively oo kordhin la sii kordhaya heerka wax soo saarka xawaare hoose.

Tilmaamayaasha tirokoobka oo ka mid ah kharashka variable ee shirkadda ka mid ah:

• guud (Total Qiimaha Doorsoome, Kaaban), kuwaas oo loo xisaabiyaa on kala duwan oo dhan wax soo saarka;
• dhexdhexaad ah (AVC, Celceliska Qiimaha Doorsoome), xisaabsan unit ee alaabta.

Sida laga soo xigtay habka ay u tirinayay in qiimaha alaabta la dhammeeyayna ay yihiin distinguished variable kharashka tooska ah (si fudud loo gudbiyaa kharashka) iyo aan toos ahayn (adag tahay in la cabbiro ay ka qayb qaateen in kharashka).

Marka laga soo saarka geedi socodka waxaa laga yaabaa in wax soo saarka (shidaalka, alaabta ceeriin, tamarta, iyo D. sidaas on.) Oo aan wax soo saar (gaadiidka, boqolkiiba, iyo D. si dhexdhexaadiyaha.).

kharashka variable Common

wax soo saarka shaqada la mid tahay kharashka variable. Waxaa si joogto ah. Marka si ay u falanqeeyaan kharashka oo dhan la isku keeno, helay wadarta guud ee kharashka variable ah oo dhan wax soo saarka shirkadda.

Marka lagu daro variable total iyo kharashka joogtada ah, waxaa soo baxday in ay lacagta guud ee shirkada. Xisaabinta Tani waxaa la sameeyaa si loo ogaado ku tiirsanaanta ee kharashka variable of-soo-saarka. Dheeraad ah, sida ay doorsoomayaasha formula waa kharashka yarna uu:

MS = ΔVC / ΔQ, halkaas oo:

• MC - kharashka variable yarna;
• ΔVC - kordhay kharashka variable,
• ΔQ - kordhiyaan wax soo saarka.

Xiriirka Tani waxay noo oggolaaneysaa in ay xisaabi saamaynta kharashka variable in natiijada guud ee iibka alaabta.

Xisaabinta kharashka celceliska

Celceliska qiimaha variable (AVC) - waxaa loo qaatay unit wax soo saarka khayraadka shirkadda ka. In badan oo ka mid ah koritaanka saarka waxa ay leedahay saameyn ah kuma laha iyaga on. Laakiin marka awoodda design ay bilaabaan si ay u koraan. Habdhaqankan waxa lagu sharaxay by heterogeneity ee kharashka factor iyo kororka wax soo saarka ballaaran.

tilmaame la soo bandhigay waxaa loo xisaabiyaa sida soo socota:

AVC = VC / Q, halkaas oo:

• VC - Tirada kharashka variable,
• Q - cadadka wax soo saarka.

Beegyada uu qiyaaso kharashka celceliska variable in muddo gaaban ay la mid tahay isbedelka ku dhacay celceliska kharashka guud ahaan. The ka weyn wax soo saarka ee alaabta la dhammeeyayna, weyn ee kharashka guud ee uu bilaabay in uu la kulmo korodhka kharashka variable.

Xisaabinta kharashka variable

Iyada oo ku saleysan kor ku xusan, waxaan u qeexi karaan formula kharashka variable ah (VC):

• VC = Qiimaha qaydhiin Qalabka + + + Shiidaalka Korontada Premium + mushaar + xiisaha uga imaanaya wakiilada iibka.
• VC = Gross margin - kharashyada go'an.

Inta ay kharashka variable iyo go'an waa loo siman yahay si index oo ka mid ah kharashka guud ee ururka.

kharashka variable, tusaale u ah xisaabinta kaas oo kor lagu soo bandhigay, ayaa ku lug leh in formation of ay tiradaasi guud ahaan:

Total kharashka = kharashka Doorsoome + kharashka go'an.

go'aan TUSAALE

Si aad si fiican u fahmaan mabda'a xisaabinta kharashka variable, ka fiirso tusaale ahaan ka mid ah xisaabinta. Tusaale ahaan, shirkadda waxaa lagu gartaa in ay wax soo saarka waxyaabaha ay ka mid:

• Kharashka qalabka iyo alaabta ceeriin.
• kharashka wax soo saarka Energy.
• Mushaharka shaqaalaha soo saaridda alaabta.

Waxaa lagu eedeeyay in kharashka variable yihiin si toos ah saamiyeed si ay u koraan kordha alaabta dhammeeyey. Dhab ahaantii Tani waa la tixgeliyaa si loo go'aamiyo dhibic jabsaday xataa.

Tusaale ahaan, waxaa lagu qiyaasay in ay dhibic jabsaday xitaa of 30 kun. Units. Haddii aan u dhisaan garaaf, heerka fasax-xitaa wax soo saarka waxay noqon doontaa si siman u eber. Haddii mugga waa la dhimay, hawlaha shirkadda ee unprofitability ee diyaarada ku dhaqaajiyaan. Waa saasoo kale la sii kordhaya Muga urur-soo-saarka ay awoodaan si ay u helaan natiijo fiican in faa'iido net noqon doonaa.

Sida loo yareeyo kharashka variable

Kordhiyo tayada ee shirkadu isticmaali kartaa istiraatiijiyad ah "dhaqaalaha ee heerka", taas oo u muuqato la sii kordhaya Muga ee wax soo saarka.

The sababaha ay u dhacdo waa sida soo socota.

1. Isticmaalka sayniska iyo tiknoolajiyada, cilmi baaris in hagaajinaysaa manufacturability.
2. kharashka mushaharka hoos maamulayaasha.
3. takhasuska cidhiidhi ah ee wax soo saarka, kuwaas oo kuu ogolaanaya inaad si ay u qabtaan tallaabo kasta oo ka mid ah hawlaha wax soo saarka si fiican. Tani waxa ay yaraynaysaa heerka diido.
4. hordhaca ah ee khadadka teknoolajiyada la mid ah ee wax soo saarka, kuwaas oo siin doona isticmaalka awooda dheeraadka ah.

Xaaladdan oo kale, saamiga koritaanka of kharashka variable arkay hoos koritaanka iibka. Tani waxay kor u qaadayaan tayaynta shirkadda.

Markuu barasho la arinkii, sida kharashka variable, tusaale ka mid ah xisaab taas ayaa la sheegay in this article, falanqeeyayaasha dhaqaale iyo maamulayaasha qaadi karaan tiro ka mid ah si loo yareeyo qiimaha guud ee wax soo saarka iyo in la yareeyo kharashka soo saarka. Tani waxay awood u siin doona maamulka ku ool ah heerarka dakhli ganacsi.