Menene OPEX, yadda ake ƙididdige kuɗin aiki a aikace

Don ci gaban ci gaban kasuwanci, ya zama dole a la’akari ba kawai samun kudin shiga ba, har ma da farashi. An raba farashi zuwa lokaci ɗaya kuma ƙayyadaddun. Sau da yawa sun haɗa da sayan sababbin kayan aiki, fadada samfurori. ‘Yan kasuwa sun dade suna aiki da irin wadannan sharuddan kamar OPEX da CAPEX, don fahimtar abin da ke tattare da shi, ana ba da shawarar ku san kanku da wasu fasalolin.

Menene OPEX (kudaden aiki, kashe kuɗin aiki) – cikakken bayani

Yawancin masu sha’awar kasuwanci ba su san menene OPEX ba, wanda shine dalilin da ya sa suke yin kuskure yayin yanke bayanan. Kalmomi na nufin farashin aiki, wanda ya haɗa da farashin da kamfani ba zai iya yin watsi da shi ba a cikin ayyukansa. Misali:

• biyan kuɗin hayar gidaje / kayan aiki;
• albashi ga ma’aikata;
• sayan albarkatun kasa;
• biyan kuɗi na inshora, haraji;
• biyan kayan aiki, sauran kudaden aiki.

Baya ga OPEX sun haɗa da biyan kuɗin sabis na kwararrun waje. Misali, yana iya zama lauyoyi, masu shirye-shirye. Ba kamar CapEx ba, kuɗin aiki yana ƙarƙashin cikakken cirewa daga ɓangaren samun kudin shiga na wani lokaci, wanda ya faru ne saboda yanayin yau da kullun. [taken magana id = “abin da aka makala_16064” align = “aligncenter” nisa = “917”]
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CAPEX da OPEX – bambanci

Idan aka yi la’akari da CAPEX da OPEX, bambancin da ke tsakaninsu shi ne kamar haka:

1. Alamun farashi . A matsayinka na mai mulki, biyan kuɗi don kashe kuɗi na babban birnin yana nuna adadi mai yawa idan aka kwatanta da OPEX.
2. Yawan biyan kuɗi da aka yi . Yana da mahimmanci a fahimci cewa kudaden aiki sun haɗa da canja wurin kowane wata, babban birnin – sau ɗaya a cikin kwata, shekara.
3. Nuna a cikin rahoto . Ana canza kashe kashe kuɗi ta hanyar tsari zuwa farashin kadarorin kuma an kwafi su a cikin sashin ma’auni na “Babban kuɗi da tanadi”. A lokaci guda, an jera Opex a cikin sashin Riba da Asara.

Bugu da ƙari, ana lura da bambance-bambance a cikin hanyoyin samun kuɗi. Ana ba da kuɗaɗen kuɗaɗen kuɗi daga babban jari na mutum, lamuni da aka yi niyya ko saka hannun jari musamman. A cikin yanayin kashe kuɗi na aiki, daga adadin da aka samu a sakamakon abin da aka samu ko lamuni don sake cika jarin aiki. https://articles.opexflow.com/investments/capex.htm

Me yasa yake da mahimmanci ga mai saka hannun jari yayi la’akari da OPEX

Masu kowane kamfani suna da sha’awar rage yawan farashi don rage yawan haraji akan riba. Koyaya, mai saka jari yana buƙatar sanin ingantaccen bayani game da kuɗin shiga na aiki. Don haka, kashe kuɗin aiki da farko bincike ne na bayanai dangane da farashi. Masu zuba jari suna la’akari da ayyukan kamfanin dangane da nazarin ɓangaren gajeren lokaci na samun kudin shiga da kuma tasirinsa akan ribar net. Sakamakon haka, raguwar ƙididdiga tare da haɓakar fa’idodin tattalin arziƙin lokaci guda yana nuna kyakkyawan yanayin ci gaban kasuwancin. Sabili da haka, akwai buƙatar yin nazarin bayanan bayanan gudanarwa da kuma ƙarin bayani game da ma’auni na ma’auni “Bayanin Riba da Asara”, wanda ke nuna ainihin alamun samun kudin shiga.

Yadda ake nazarin OPEX na wani kamfani, inda za a samo da abin da za a nema

Babban aikin kashe kudi na aiki shine samar da wata alama gabaɗaya a lokaci guda tare da haɓakar haɓakar haɓaka waɗanda ba su da wani mummunan tasiri ga ci gaban kasuwancin, yayin da lokaci guda ya kai matakin samun kudin shiga na aiki. Jimlar adadin ya dogara da abubuwa masu zuwa:

• rabon juzu’i na kayayyaki da aka samarwa da sayar da su . An tabbatar da haɓaka ƙarfin samarwa da tallace-tallace don haifar da haɓakar farashin canji, yayin da rage farashin;
• jimlar ƙimar lokacin aiki shine mafi ƙarancin tsawon lokaci, ya fi guntu, ƙananan farashin don biyan bashin wajibai, adana samfuran, asarar dabi’a na albarkatun ƙasa a cikin kamfanin;
• ainihin nuna alamun aiki na ma’aikata . Wannan kai tsaye yana shafar farashin albashi;
• matakin raguwar kadarorin samarwa .

Bugu da kari, ana buƙatar kula da abubuwan waje, waɗanda galibi ana kiran su:

• karuwar farashin kayayyaki a kasar;
• ainihin halin da ake ciki a kasuwannin gida na kayan masarufi da sabis;
• yawan karuwar haya a wata.

Har ila yau, wajibi ne a yi la’akari da karuwar kudaden haraji, wanda ta atomatik ya haifar da karuwa a cikin nauyin kudi a kan kamfani.

Ƙididdigar ƙididdiga

Don ƙayyade ƙimar sashin yanar gizon samun kudin shiga, kuna buƙatar amfani da dabarar:
NH u003d VP – OR, wanda a ciki.

• VP – babban riba;
• OR – farashin aiki.

Babban riba ya haɗa da kudaden shiga ba tare da ƙarin harajin ƙima ba (VAT). Kudin aiki bai haɗa da:

• rangwamen da ake samu – an haɗa shi cikin kashe kuɗi;
• ribar riba a buɗaɗɗen lamuni.

An ƙaddara rabon farashin aiki ta hanyar dabara:
Cor = OR / VPx100%. Ƙimar da aka samu tana nuna ainihin adadin kuɗin da aka samu, wanda ke nufin tsara tsarin aiki na kamfani. Haɓaka kuɗin shiga net ya haɗa da raguwa a cikin Cor da haɓakar ribar gaba ɗaya a lokaci guda. Adadin kudin shiga na aiki yana nuna matakin ribar da ke nuna adadin kaso na yawan shiga aiki zuwa ribar kamfani. Matsayin kuɗi da kwanciyar hankali na kamfani gaba ɗaya kai tsaye ya dogara da GCD. Ana yin lissafin bisa ga ma’auni:
Nop = OD / VPx100, wanda
OD ke aiki da kudin shiga, yana ba da bambanci tsakanin kudaden shiga na gaske da farashin aiki.

Muhimmi: samun kudin shiga na aiki da fa’idar haraji kafin haraji ba iri ɗaya bane.

Don kawar da kurakurai na yau da kullun, yana da kyau a yi lissafi akan takamaiman misali. Kamfanin yana tsunduma cikin samar da ayyuka don ƙungiyar jigilar kaya. Bayanan farko:

• biya don ofishin (hayar) – 1.275 miliyan rubles;
• kudin ajiye motoci a karkashin yarjejeniyar haya – 637,000 rubles;
• sayan kayayyakin gyara ga motoci – 450,000 rubles;
• albashi ga ma’aikata – 6.45 miliyan rubles;
• karbar sabis na banki – 37.5 dubu rubles;
• biya don sadarwar salula – 412,5 dubu rubles;
• sauran kudi – 525,000 rubles;
• Babban riba shine 12 miliyan rubles.

Ana yin lissafin kamar haka: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = 9.78 miliyan rubles. Dangane da bayanan da aka samu, ana ƙididdige ƙididdiga: Kor = 9.78/12 = 81.5%. A wannan yanayin, adadin kudin shiga na aiki shine: 21.78 miliyan rubles. (9.78 + 12). Matsakaicin shine 18.4% (21.78/12). Don haka, an saita kuɗin shiga aiki a kashi 18.4% na ribar da ake samu. Godiya ga bayanan da aka samu, za mu iya amincewa da cewa sauran 81.6% na kamfanin yana amfani da shi don biyan farashin aiki.

Magana: ana ba da shawarar aiwatar da canza canjin kuɗin shiga don bin diddigin kai tsaye a cikin kuzari. Game da karuwa a cikin mai nuna alama, za mu iya magana lafiya game da saurin girma na riba na wani kasuwanci.

Bugu da kari, adadin kudin shiga kai tsaye ya dogara da iyakokin kamfanin. A cikin misalin da aka yi la’akari, mai nuna alama ba ya karuwa sosai, wanda shine saboda rashin yiwuwar kasancewa ba tare da kudaden aiki ba. A sakamakon haka, masana sun nuna cewa ana daukar takamaiman aikin a matsayin wani abu mai mahimmanci wanda ya kamata a yi la’akari da shi yayin lissafin.