Sɛ adwuma bi bɛkɔ so yiye a, ɛnyɛ sika a wonya nko na ɛho hia sɛ wosusuw ho, na mmom ɛka nso. Wɔakyekyɛ ɛka ahorow mu ayɛ no bere koro mu ne nea wɔahyɛ da ayɛ. Mpɛn pii no, ɛfa nnwinnade foforo a wɔbɛtɔ, nneɛma a wɔtrɛw mu ho. Nnwumayɛfo fi bere tenten de nsɛmfua te sɛ OPEX ne CAPEX ayɛ adwuma, sɛnea ɛbɛyɛ a wobɛte nea ɛfa ho ase no, wɔkamfo kyerɛ sɛ wubehu nneɛma no bi yiye.
Dɛn ne OPEX (adwumayɛ ho ka, adwumayɛ ho ka) – nsɛm a ɛfa ho nyinaa
Nnipa pii a wɔpɛ sɛ wɔyɛ nnwuma no nnim nea OPEX yɛ, ɛno nti na wodi mfomso bere a wɔreyɛ decrypt no. Nsɛmfua no kyerɛ adwumayɛ ho ka, a ɛka a adwumakuw bi ntumi mmu n’ani ngu so wɔ ne dwumadi mu ka ho. Nhwɛsoɔ:
- sika a wotua ma dan/adwinnade a wɔde tua ho ka;
- akatua a wɔde ma adwumayɛfo;
- nneɛma a wɔde yɛ nneɛma a wɔde yɛ nneɛma a wɔde yɛ nneɛma;
- insurance a wotua, towtua;
- nneɛma a wɔde di dwuma ho ka, adwumayɛ ho ka afoforo.
Wɔ OPEX akyi no, nea ɛka ho ne sika a wotua wɔ nnwuma a adwumayɛfo a wɔde wɔn kɔ amannɔne ho abenfo yɛ ho. Sɛ nhwɛso no, ebetumi ayɛ mmaranimfo, nhyehyɛeyɛfo. Nea ɛnte sɛ CapEx no, adwumayɛ ho ka no, ɛsɛ sɛ wotwa mu koraa fi sika a wonya no fã a ɛwɔ bere pɔtee bi mu no mu, a efi sɛnea ɛte daa no.
CAPEX ne OPEX – nsonsonoee no
Sɛ yɛhwɛ CAPEX ne OPEX a, nsonsonoe a ɛda wɔn ntam no te sɛ nea edidi so yi:
- Nneɛma a ɛkyerɛ sɛnea wɔbɔ ka . Sɛ mmara no, sika a wotua ma sika kɛse a wɔsɛe no no kyerɛ sɛ wɔde sika kɛse toto OPEX ho a.
- Mpɛn dodow a wotua ho ka . Ɛho hia sɛ yɛte aseɛ sɛ adwumayɛ ho ka no bi ne bosome biara sika a wɔde kɔma obi foforɔ, sika kɛseɛ – pɛnkoro wɔ bosome mmiɛnsa mu, afe biara.
- Da no adi wɔ amanneɛbɔ mu . Wɔde sika kɛse a wɔde di dwuma no kɔ agyapade bo so wɔ nhyehyɛe kwan so na wɔyɛ no abien wɔ ɔfã a ɛwɔ akontaabu krataa no mu “Kapital ne sika a wɔde asie” no mu. Bere koro no ara mu no, wɔakyerɛw Opex din wɔ Mfaso ne Adehwere ɔfã no mu.
Dɛn nti na ɛho hia sɛ obi a ɔde ne sika hyɛ mu no susuw OPEX ho
Adwumakuw biara wuranom ani gye ho sɛ wɔbɛtew ɛka so kɛse sɛnea ɛbɛyɛ a wɔbɛtew tow a wotua wɔ mfaso a wonya so no so. Nanso, ɛsɛ sɛ nea ɔde ne sika hyɛ mu no hu nsɛm a wotumi de ho to so a ɛfa sika a wonya fi adwumayɛ mu ho. Enti, adwumayɛ ho ka yɛ nsɛm a wɔhwehwɛ mu titiriw wɔ ɛka ho. Sikakorafo susuw adwumakuw no dwumadi ahorow ho wɔ sika a wonya no fã a ɛyɛ bere tiaa mu nhwehwɛmu ne nkɛntɛnso a enya wɔ mfaso a wonya so no mu. Nea efi mu ba ne sɛ, nsusuwii no so tew a sikasɛm mu mfaso a ɛkɔ soro bere koro mu no kyerɛ sɛ adwumayɛkuw no nkɔso rekɔ so yiye. Enti, ɛho hia sɛ wosua nsɛm a ɛfa adwumayɛfoɔ amanneɛbɔ ho ne nkaebɔ a ɛwɔ sikasɛm ho akontaabuo “Mfaso ne Adehwereɛ ho Nsɛm”, a ɛkyerɛ sika a wɔnya ankasa ho nsɛnkyerɛnneɛ.
Sɛnea wobesua adwumakuw pɔtee bi OPEX, baabi a wobehu ne nea ɛsɛ sɛ wɔhwehwɛ
Adwuma titiriw a εfa adwumayɛ ho ka ho ne sε εbεhyε adeε nyinaa ho adeε a εfa nkɔsoɔ ho a εnnya nkɛntɛnsoɔ bɔne wɔ adwumakuo no nkɔsoɔ so, berε korɔ no ara mu no, εbεduru adwumayɛ mu sika a εbεba no gyinabea. Sika dodow no nyinaa gyina nneɛma a edidi so yi so:
- nneɛma dodow a wɔyɛ ne nea wɔtɔn no dodow a wɔde bɛyɛ adwuma no . Wɔahyɛ bɔ sɛ nneɛma a wɔyɛ ne nea wɔtɔn no bɛkɔ soro no bɛma ɛka a ɛsakra no akɔ soro, bere a ɛtew ɛka so no;
- adwumayɛ bere no bo nyinaa yɛ bere tenten a ɛba fam koraa, dodow a ɛyɛ tiaa no, dodow no ara na ɛka a wɔbɔ wɔ ɛka a wɔde tua ho, nneɛma a wɔde sie, nneɛma a wɔde yɛ adwuma a wɔhwere wɔ adwumakuw no mu no ho adebɔ mu adehwere;
- adwumayɛfo adwumayɛ ho nsɛnkyerɛnne ankasa . Eyi ka akatua ho ka tẽẽ;
- sɛnea nneɛma a wɔyɛ no bo kɔ fam dodow .
Nea ɛka ho no, wɔhwehwɛ sɛ wɔde wɔn adwene si nneɛma a efi akyi so, a wɔtaa frɛ no:
- nkɔso a ɛba wɔ nneɛma bo mu wɔ ɔman no mu;
- tebea ankasa a ɛwɔ nneɛma ne nnwuma a wɔde di dwuma wɔ ɔman no mu gua so;
- rate a ɛkɔ soro wɔ ɔsram biara dan ka mu.
Ɛho hia nso sɛ wosusuw towtua a ɛkɔ soro no ho, a ɛno ara na ɛma sikasɛm mu adesoa a ɛda adwuma no so no kɔ soro no ho.
Nkontaabu ho nhyehyɛe
Sɛ wopɛ sɛ wohunu boɔ a ɛwɔ adwumayɛ mu sika a wonya no fã a ɛyɛ pɛpɛɛpɛ no so a, ɛhia sɛ wode fomula yi di dwuma:
NH u003d VP – OR, a ɛwɔ mu
- VP – mfaso a wonya nyinaa;
- ANAA – adwumayɛ ho ka.
Mfaso a wonya nyinaa ka ho ne sika a wonya a wontua tow a wɔde ka ho (VAT). Adwumayɛ ho ka nka ho:
- depreciation a ewo ho – a wode ka ho wo sika kɛseɛ a wɔde di dwuma no ho;
- mfɛntom a wɔaboaboa ano wɔ bosea a wɔabue ano ho.
Wɔnam ɔkwan a wɔfa so yɛ adwuma no so na ɛkyerɛ adwumayɛ ho ka dodow:
Cor = OR / VPx100%. Bo a efi mu ba no kyerɛ sika a wonya no ɔha biara mu nkyem ankasa, a ne botae ne sɛ wɔbɛhyehyɛ adwumakuw no dwumadi a ɛyɛ den no. Sika a wonya nyinaa mu nkɔanim no ma Kor so tew na mfaso a wonya nyinaa kɔ soro bere koro no ara mu. Adwumayɛ mu sika a wonya no kyerɛ mfaso dodow bi a ɛkyerɛ ɔha biara mu nkyem a wɔada no adi wɔ adwumayɛ mu sika a wonya ne adwumakuw no mfaso ho. Sikasɛm tebea ne adwuma no nyinaa a ɛbɛgyina pintinn no gyina GCD no so tẽẽ. Wɔyɛ akontabuo no sɛdeɛ nsusuiɛ no teɛ:
Nop = OD / VPx100, a
OD yɛ adwumayɛ mu sika, a ɛma nsonsonoeɛ a ɛda sika a wɔnya ankasa ne adwumayɛ ho ka ntam.
Nea ɛho hia: sika a wonya fi adwumayɛ mu ne mfaso a wonya ansa na wɔabɔ tow no nyɛ nsusuwii ahorow a ɛyɛ pɛ.
Nea ɛbɛyɛ na wɔayi mfomso ahorow a ɛtaa ba no afi hɔ no, ɛyɛ papa sɛ wubebu akontaa wɔ nhwɛso pɔtee bi ho. Adwumakuw no de wɔn ho ahyɛ nnwuma a wɔde ma ma nhyehyɛe a ɛfa nneɛma a wɔde fa nneɛma ho no mu. Nsɛm a edi kan:
- sika a wotua ma ɔfese no (dan ka) – 1.275 ɔpepem rubles;
- kar a wɔde besisi hɔ ho ka wɔ apam a wɔde agye dan ase – 637 mpem rubles;
- kar ahorow a wɔde bedi dwuma a wɔbɛtɔ – ruble mpem 450;
- akatua a wɔde ma adwumayɛfo a wɔafa wɔn adwuma – 6.45 ɔpepem rubles;
- sikakorabea nnwuma a wogye – rubles mpem 37.5;
- sika a wotua ma telefon so nkitahodi – 412.5 mpem rubles;
- ɛka afoforo – 525 mpem rubles;
- mfaso a wonya nyinaa yɛ ruble ɔpepem 12.
Wɔyɛ akontaabu no sɛnea edidi so yi: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = ruble ɔpepem 9.78. Wogyina nsɛm a wɔanya no so bu akontaa sɛ: Kor = 9.78/12 = 81.5%. Wɔ eyi mu no, sika a wonya fi adwumayɛ mu no yɛ: rubles ɔpepem 21.78. (9.78 + 12) na ɛwɔ hɔ. Nneɛma a ɛwɔ hɔ no yɛ 18.4% (21.78/12). Enti, wɔde sika a wonya fi adwumayɛ mu no asi hɔ sɛ 18.4% wɔ mfaso a ɛwɔ hɔ nyinaa mu. Esiane nsɛm a yɛanya no nti, yebetumi de ahotoso aka sɛ 81.6% a aka no na adwumakuw no de tua adwumayɛ ho ka.
Nkyerɛkyerɛmu: nhyehyɛe a wɔde sesa sika a wonya no dodow no yɛ nea wɔkamfo kyerɛ kɛse sɛ wonni akyi tẽẽ wɔ nkɔso mu. Wɔ nkɔanim a ɛba wɔ sɛnkyerɛnnede no mu no, yebetumi aka mfaso a ɛwɔ adwuma pɔtee bi mu no nkɔso ntɛmntɛm no ho asɛm dwoodwoo.
Nea ɛka ho no, sika dodow a wobenya no gyina adwumakuw no kɛse so tẽẽ. Wɔ nhwɛsoɔ a yɛresusu ho no mu no, nsɛnkyerɛnneɛ no nkɔ soro kɛseɛ, a ɛfiri sɛ ɛrentumi nyɛ yie sɛ ɛbɛtena hɔ a adwumayɛ ho ka biara nni mu. Ne saa nti, abenfo kyerɛ sɛ wobu adwuma no ho nsɛm pɔtee sɛ ade titiriw a ɛsɛ sɛ wosusuw ho bere a wɔrebu akontaa no.
