Kugira ngo ubucuruzi butere imbere, birakenewe ko tutita ku byinjira gusa, ahubwo no ku biciro. Ibiciro bigabanijwemo inshuro imwe kandi byagenwe. Akenshi birimo kugura ibikoresho bishya, kwagura ibicuruzwa. Ba rwiyemezamirimo bamaze igihe kinini bakorana n’amagambo nka OPEX na CAPEX, kugirango wumve icyo ari cyo, birasabwa ko umenyera bimwe mubiranga.
OPEX ni iki (amafaranga yo gukora, amafaranga yo gukora) – amakuru rusange
Ba rwiyemezamirimo benshi ntibazi OPEX icyo aricyo, niyo mpamvu bakora amakosa mugihe cyo gufungura. Ijambo risobanura ikiguzi cyo gukora, gikubiyemo ibiciro isosiyete idashobora kwirengagiza mubikorwa byayo. Urugero:
- kwishyura ubukode bwamazu / ibikoresho;
- umushahara w’abakozi;
- kugura ibikoresho fatizo;
- ubwishingizi, imisoro;
- kwishyura ibikorwa byingirakamaro, andi mafaranga yakoreshejwe.
Usibye OPEX harimo kwishura serivisi zinzobere zo hanze. Kurugero, irashobora kuba abanyamategeko, abategura porogaramu. Bitandukanye na CapEx, amafaranga yo gukora agomba kugabanywa byuzuye kuruhande rwinjiza mugihe runaka, biterwa na kamere isanzwe.
CAPEX na OPEX – itandukaniro
Urebye CAPEX na OPEX, itandukaniro riri hagati yabo niyi ikurikira:
- Ibipimo byerekana ibiciro . Nkuko bisanzwe, kwishura amafaranga yakoreshejwe bisobanura umubare munini ugereranije na OPEX.
- Inshuro yo kwishyura yatanzwe . Ni ngombwa kumva ko amafaranga yo gukora arimo kohereza buri kwezi, igishoro – rimwe mu gihembwe, umwaka.
- Erekana muri raporo . Amafaranga yakoreshejwe asubizwa muburyo bwigiciro cyumutungo kandi akopororwa mugice cyimpapuro zerekana “Igishoro nububiko”. Mugihe kimwe, Opex iri kurutonde rwinyungu nigihombo.
Kuki ari ngombwa ko umushoramari atekereza kuri OPEX
Ba nyiri sosiyete iyo ari yo yose bashishikajwe no kugabanya cyane ibiciro kugirango bagabanye imisoro ku nyungu. Nyamara, umushoramari akeneye kumenya amakuru yizewe yinjiza amafaranga. Kubwibyo, amafaranga yo gukora ni isesengura ryamakuru ukurikije ibiciro. Abashoramari batekereza ku bikorwa by’isosiyete mu rwego rwo gusesengura igice gito cy’amafaranga yinjira n’ingaruka zayo ku nyungu. Kubera iyo mpamvu, igabanuka rya coefficient hamwe no kwiyongera icyarimwe inyungu zubukungu byerekana inzira nziza mugutezimbere ikigo. Niyo mpamvu, hakenewe kwiga amakuru ya raporo yubuyobozi hamwe numugereka wimpapuro zerekana “Inyungu nigihombo”, byerekana ibipimo nyabyo byinjira.
Nigute ushobora kwiga OPEX yikigo runaka, aho wasanga nicyo ushaka
Igikorwa nyamukuru cyamafaranga yakoreshejwe ni ugushiraho icyerekezo rusange icyarimwe nigipimo cyubwiyongere kidafite ingaruka mbi kumajyambere yikigo, mugihe icyarimwe kigera kurwego rwinjiza. Umubare wose ushingiye ku bintu bikurikira:
- ikigereranyo cyibicuruzwa byakozwe kandi byagurishijwe . Kongera ubushobozi bwo kubyaza umusaruro no kugurisha byizerwa ko bizamura ibiciro bihinduka, mugihe kugabanya ibiciro;
- agaciro kose mugihe cyibikorwa nigihe ntarengwa, ni kigufi, nigiciro cyo kwishyura inshingano zumwenda, kubika ibicuruzwa, gutakaza bisanzwe kubikoresho fatizo mubisosiyete;
- ibipimo nyabyo byerekana abakozi . Ibi bigira ingaruka ku buryo butaziguye ikiguzi cy’umushahara;
- urwego rwo guta agaciro k’umutungo utanga umusaruro .
Mubyongeyeho, birasabwa kwitondera ibintu byo hanze, bikunze kwitwa:
- ubwiyongere bw’ibiciro by’ibicuruzwa mu gihugu;
- uko ibintu byifashe ku isoko ryimbere mu gihugu ibicuruzwa na serivisi;
- igipimo cyo kwiyongera mubukode bwa buri kwezi.
Birakenewe kandi kuzirikana izamuka ry’ibiciro by’imisoro, bihita bisaba kwiyongera k’umutwaro w’amafaranga ku kigo.
Inzira yo kubara
Kugirango umenye agaciro k’igice cyinjiza cyinjiza, ugomba gukoresha formula:
NH u003d VP – CYANGWA, aho
- VP – inyungu rusange;
- CYANGWA – ikiguzi cyo gukora.
Inyungu rusange ikubiyemo amafaranga yinjira nta musoro ku nyongeragaciro (TVA). Amafaranga yo gukora ntabwo arimo:
- guta agaciro kuboneka – bikubiye mu mari shingiro;
- inyungu zabazwe ku nguzanyo zifunguye.
Ikigereranyo cyibiciro byakazi bigenwa na formula:
Cor = OR / VPx100%. Agaciro kavuyemo kagaragaza ijanisha nyaryo ryinjira ryakiriwe, rigamije gutegura imikorere ihamye yikigo. Ubwiyongere bw’amafaranga yinjira busaba kugabanuka muri Cor no kwiyongera icyarimwe inyungu rusange. Igipimo cyinjiza cyinjira cyerekana urwego rwinyungu rugaragaza igipimo cyijanisha ryijanisha ryinjiza ryimikorere ninyungu yikigo. Umwanya wimari no gutuza kwikigo muri rusange biterwa na GCD. Kubara bikorwa hakurikijwe formula:
Nop = OD / VPx100, aho
OD ikorera amafaranga yinjiza, itanga itandukaniro riri hagati yinjiza nyayo nigiciro cyibikorwa.
Icyangombwa: amafaranga yinjiza ninyungu zabanjirije imisoro ntabwo ari imyumvire imwe.
Kurandura amakosa asanzwe, nibyiza gukora ibarwa kurugero runaka. Isosiyete ikora ibikorwa byo gutanga serivisi zijyanye no gutwara imizigo. Amakuru yambere:
- kwishyura ibiro (ubukode) – miliyoni 1.275;
- amafaranga yo guhagarara mu masezerano y’ubukode – amafaranga ibihumbi 637;
- kugura ibikoresho byabigenewe kubinyabiziga – amafaranga ibihumbi 450;
- umushahara w’abakozi bahawe akazi – miliyoni 6.45;
- kwakira serivisi za banki – amafaranga ibihumbi 37.5;
- kwishura itumanaho rya selire – ibihumbi 412.5;
- andi yakoreshejwe – amafaranga ibihumbi 525;
- inyungu rusange ni miliyoni 12.
Ibarura rikorwa kuburyo bukurikira: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = miliyoni 9,78. Ukurikije amakuru yabonetse, coefficient irabaze: Kor = 9.78 / 12 = 81.5%. Muri uru rubanza, amafaranga yinjira mu bikorwa ni: miliyoni 21.78. (9.78 + 12). Ibisanzwe ni 18.4% (21.78 / 12). Kubwibyo, ibikorwa byinjira bishyirwa kuri 18.4% yinyungu ziboneka. Dushingiye ku makuru yabonetse, dushobora kuvuga twizeye ko isosiyete iyobora 81,6% isigaye kugirango yishyure amafaranga yo gukora.
Reba: inzira yo guhindura igipimo cyinjiza irasabwa cyane gukurikirana muburyo butaziguye. Mugihe cyo kwiyongera mubyerekana, turashobora kuvuga neza kubyerekeye iterambere ryihuse ryinyungu zubucuruzi runaka.
Byongeye kandi, igipimo cyinjiza giterwa nurwego rwisosiyete. Murugero rusuzumwa, ibipimo ntabwo byiyongera cyane, biterwa no kubura amahirwe yo kubaho hatabayeho amafaranga yo gukora. Kubera iyo mpamvu, abahanga bagaragaza ko umwihariko wakazi ufatwa nkikintu cyibanze kigomba kwitabwaho mugihe cyo kubara.
