Kodi OPEX ndi chiyani, momwe ndalama zogwirira ntchito zimawerengedwera pochita

Kuti bizinesi ikule bwino, m’pofunika kuganizira osati ndalama zokha, komanso ndalama. Mitengo imagawidwa nthawi imodzi ndikukhazikika. Nthawi zambiri amaphatikiza kugula zida zatsopano, kukulitsa kwazinthu. Amalonda akhala akugwira ntchito ndi mawu monga OPEX ndi CAPEX, kuti amvetse zomwe akunena, ndi bwino kuti mudziwe bwino zina mwazo.

Kodi OPEX (ndalama zogwiritsira ntchito, ndalama zogwirira ntchito) – zambiri

Amalonda ambiri omwe akufuna kuchita bizinesi sadziwa kuti OPEX ndi chiyani, ndichifukwa chake amalakwitsa polemba. Mawuwa amatanthauza ndalama zoyendetsera ntchito, zomwe zimaphatikizapo ndalama zomwe kampani siingathe kunyalanyaza pogwira ntchito zake. Mwachitsanzo:

• malipiro a lendi ya malo/zida;
• malipiro a antchito;
• kugula zinthu zopangira;
• malipiro a inshuwaransi, msonkho;
• malipiro a ntchito, ndalama zina zogwirira ntchito.

Kuphatikiza pa OPEX muphatikizepo malipiro a ntchito za akatswiri otumiza kunja. Mwachitsanzo, akhoza kukhala maloya, opanga mapulogalamu. Mosiyana ndi CapEx, ndalama zoyendetsera ntchito zimachotsedwa kwathunthu ku mbali ya ndalama zanthawi inayake, zomwe zimachitika chifukwa chanthawi zonse. [id id mawu = “attach_16064” align = “aligncenter” wide = “917”]
Ndalama zoyendetsera Apple za 2019-2020[/ mawu]

CAPEX ndi OPEX – kusiyana

Poganizira za CAPEX ndi OPEX, kusiyana pakati pawo kuli motere:

1. Zizindikiro za mtengo . Monga lamulo, zolipirira ndalama zazikuluzikulu zimatanthawuza kuchuluka kwakukulu poyerekeza ndi OPEX.
2. Malipiro omwe amaperekedwa pafupipafupi . Ndikofunika kumvetsetsa kuti ndalama zogwirira ntchito zimaphatikizapo kusamutsidwa kwa mwezi uliwonse, ndalama – kamodzi kotala, pachaka.
3. Kuwonetsa mu malipoti . Ndalama zoyendetsera ndalama zimasamutsidwa mwadongosolo kumtengo wazinthu ndikubwerezedwa mugawo la “Capital and Reserves”. Panthawi imodzimodziyo, Opex yalembedwa mu gawo la Phindu ndi Kutayika.

Kuonjezera apo, kusiyana kumawonedwa m’magwero a ndalama. Ndalama zomwe zimagwiritsidwa ntchito pazachuma zimaperekedwa ndi ndalama zaumwini, ngongole zomwe mukufuna kapena mabizinesi makamaka. Pankhani ya ndalama zogwirira ntchito, kuchokera ku ndalama zomwe zalandilidwa chifukwa cha ndalama kapena ngongole kuti muwonjezere ndalama zogwirira ntchito. https://articles.opexflow.com/investments/capex.htm

Chifukwa chiyani kuli kofunika kuti wogulitsa ndalama aganizire za OPEX

Eni ake a kampani iliyonse ali ndi chidwi ndi kuchepetsa kwakukulu kwa ndalama kuti achepetse kuchuluka kwa msonkho pa phindu. Komabe, wobwereketsayo ayenera kudziwa zambiri zodalirika za ndalama zogwirira ntchito. Chifukwa chake, ndalama zoyendetsera ntchito ndizowunikanso deta potengera mtengo. Otsatsa amaganizira zomwe kampani ikuchita powunika gawo lomwe lapeza kwakanthawi kochepa komanso momwe zimakhudzira phindu. Zotsatira zake, kuchepa kwa coefficient ndi kuwonjezeka munthawi yomweyo phindu lazachuma kukuwonetsa njira yabwino pakukula kwa bizinesi. Choncho, pakufunika kuphunzira zambiri za malipoti a kasamalidwe ndi zowonjezera ku “Profit and Loss Statement”, zomwe zimasonyeza zizindikiro zenizeni za ndalama.

Momwe mungaphunzirire OPEX ya kampani inayake, komwe mungapeze komanso zomwe mungayang’ane

Ntchito yayikulu yogwiritsira ntchito ndalama zogwirira ntchito ndikupanga chizindikiritso chonse nthawi imodzi ndi mitengo yakukula yomwe ilibe vuto pakukula kwa bizinesi, ndikufikiranso pamlingo wa ndalama zogwirira ntchito. Ndalama zonse zimatengera zinthu izi:

• chiŵerengero cha kuchuluka kwa zinthu zopangidwa ndi kugulitsidwa . Kuwonjezeka kwa kuchuluka kwa kupanga ndi kugulitsa kumatsimikizika kuti kuphatikizepo kukwera kwamitengo yosinthika, ndikuchepetsa mtengo;
• mtengo wonse wanthawi yogwirira ntchito ndi nthawi yocheperako, kufupikitsa kwake, kutsika mtengo kwa kubweza ngongole, kusungirako zinthu, kutayika kwachilengedwe kwazinthu zopangira mkati mwa kampani;
• zizindikiro zenizeni za ogwira ntchito . Izi zimakhudza mwachindunji mtengo wamalipiro;
• mlingo wa kutsika kwa mtengo wa katundu wopangidwa .

Kuphatikiza apo, ndikofunikira kulabadira zinthu zakunja, zomwe nthawi zambiri zimatchedwa:

• kukula kwamitengo yazinthu mdziko;
• zochitika zenizeni pamsika wapakhomo wa katundu wogula ndi ntchito;
• kuchuluka kwa renti pamwezi.

M’pofunikanso kuganizira kuwonjezeka kwa msonkho, zomwe zimangowonjezera kuwonjezeka kwachuma pa bizinesi.

Fomula yowerengera

Kuti mudziwe mtengo wa ndalama zogwirira ntchito, muyenera kugwiritsa ntchito ndondomekoyi:
NH u003d VP – OR, momwe

• VP – phindu lalikulu;
• OR – ndalama zogwirira ntchito.

Phindu lalikulu limaphatikizapo ndalama zopanda msonkho wowonjezera (VAT). Ndalama zoyendetsera ntchito siziphatikiza:

• kutsika kwamitengo komwe kulipo – kuphatikizidwira mu ndalama zazikulu;
• adapeza chiwongola dzanja pa ngongole zotseguka.

Chiŵerengero cha mtengo wa ntchito chimatsimikiziridwa ndi ndondomekoyi:
Cor = OR / VPx100%. Zotsatira zake zikuwonetsa kuchuluka kwenikweni kwa ndalama zomwe zalandilidwa, zomwe cholinga chake ndi kukonza kayendetsedwe kokhazikika kwa kampaniyo. Kukula kwa ndalama zonse kumabweretsa kuchepa kwa Cor komanso kuwonjezereka kwa phindu lalikulu. Ndalama zomwe munthu amapeza pogwira ntchito zimatanthawuza kuchuluka kwa phindu lomwe limawonetsa kuchuluka kwa zomwe amapeza pochita ndi phindu la kampani. Udindo wandalama ndi kukhazikika kwabizinesi yonse molunjika kumadalira pa GCD. Kuwerengera kumachitika molingana ndi ndondomekoyi:
Nop = OD / VPx100, momwe
OD ikugwiritsa ntchito ndalama, kupereka kusiyana pakati pa ndalama zenizeni ndi ndalama zogwirira ntchito.

Zofunika: ndalama zogwirira ntchito komanso phindu la msonkho usanakhalepo sizofanana.

Kuti muchepetse zolakwika zomwe zimachitika, ndikofunikira kuwerengera pa chitsanzo china. Kampaniyo ikugwira ntchito yopereka chithandizo kwa bungwe la zonyamula katundu. Zoyambira:

• malipiro a ofesi (yobwereka) – 1,275 miliyoni rubles;
• malipiro oimika magalimoto pansi pa mgwirizano wobwereketsa – 637,000 rubles;
• kugula zida zosinthira zamagalimoto – ma ruble 450,000;
• malipiro a ganyu – 6,45 miliyoni rubles;
• kulandira mabanki – 37.5 zikwi rubles;
• malipiro a kulankhulana ma cellular – 412,5 zikwi rubles;
• ndalama zina – 525 zikwi rubles;
• phindu lonse ndi 12 miliyoni rubles.

Kuwerengera kumachitika motere: OD = 1.275 + 0.637 + 0,45 + 6.45 + 0.0375 + 0.4125 + 0.525 = 9,78 miliyoni rubles. Kutengera zomwe zapezeka, coefficient imawerengedwa: Kor = 9.78/12 = 81.5%. Pankhaniyi, kuchuluka kwa ndalama zogwirira ntchito ndi: 21.78 miliyoni rubles. (9.78 + 12). Nthawi zonse ndi 18.4% (21.78/12). Chifukwa chake, ndalama zogwirira ntchito zimayikidwa pa 18.4% ya phindu lonse lomwe likupezeka. Chifukwa cha zomwe tapeza, tikhoza kunena molimba mtima kuti 81.6% yotsalayo imagwiritsidwa ntchito ndi kampani kuti iwononge ndalama zogwirira ntchito.

Reference: njira yosinthira kuchuluka kwa ndalama imalimbikitsidwa kwambiri kuti muzitsatira molunjika mumayendedwe. Pankhani ya kuwonjezeka kwa chizindikiro, tikhoza kulankhula bwinobwino za kukula kwachangu kwa phindu la bizinesi inayake.

Kuphatikiza apo, kuchuluka kwa ndalama zomwe amapeza mwachindunji kumadalira kukula kwa kampaniyo. Muchitsanzo chomwe chikuganiziridwa, chizindikirocho sichikuwonjezeka kwambiri, chifukwa cha kusowa kwa mwayi wokhalapo popanda ndalama zogwirira ntchito. Chotsatira chake, akatswiri amanena kuti zenizeni za ntchitoyo zimatengedwa kuti ndizofunikira kwambiri zomwe ziyenera kuganiziridwa panthawi yowerengera.