Chii chinonzi OPEX, mari yekushandisa inoverengerwa sei mukuita

Kuti ubudirire kubudirira kwebhizimisi, zvakakosha kufunga kwete chete mari, asiwo mari. Mitengo inokamurwa kuva imwe-nguva uye yakagadziriswa. Kazhinji zvinosanganisira kutengwa kwemichina mitsva, kuwedzera kwezvigadzirwa. Vanamuzvinabhizinesi vagara vachishanda nematemu akadai seOPEX neCAPEX, kuti unzwisise zvazvinoreva, zvinokurudzirwa kuti uzive zvimwe zvezvinhu.

Chii chinonzi OPEX (mari yekushandisa, mari yekushandisa) – ruzivo rwese

Vazhinji vanoda mabhizinesi havazive kuti OPEX chii, ndosaka vachikanganisa kana vachibvisa. Izwi iri rinoreva mari yekushandisa, iyo inosanganisira mari iyo kambani isingagoni kufuratira mukushanda kwayo. Semuyenzaniso:

• kubhadhara rendi yenzvimbo/midziyo;
• mubhadharo wevashandi;
• kutengwa kwezvinhu zvakabikwa;
• kubhadhara inishuwarenzi, mutero;
• kubhadhara zvekushandisa, mamwe mari yekushandisa.

Pamusoro peOPEX sanganisira kubhadhara kune masevhisi evanyanzvi vekunze. Somuenzaniso, inogona kuva magweta, mapurogiramu. Kusiyana neCapEx, mari yekushandisa iri pasi pekuderedzwa kwakazara kubva padivi remari yeimwe nguva, izvo zvinoenderana neyakajairwa hunhu.

CAPEX uye OPEX – musiyano

Tichifunga nezveCAPEX neOPEX, mutsauko uripo pakati pavo ndewekuti:

1. Zviratidzo zvemitengo . Semutemo, kubhadharwa kwekushandiswa kwemari kunoreva huwandu hwakakosha kana uchienzaniswa neOPEX.
2. Kuwanda kwekubhadhara kwakaitwa . Izvo zvakakosha kuti unzwisise kuti mari yekushandisa inosanganisira kuchinjirwa pamwedzi, capital – kamwe pakota, pagore.
3. Ratidza mukushuma . Mashandisirwo emari anofambiswa zvakarongeka kumutengo wezvinhu uye anodzokororwa muchikamu chebalance sheet “Capital and reserves”. Panguva imwecheteyo, Opex yakanyorwa muchikamu chePurofiti uye Kurasikirwa.

Mukuwedzera, kusiyana kunoonekwa mumanyuko emari. Mashandisirwo emari anopihwa mari kubva kumunhu wega, zvikwereti zvakanangwa kana investimendi kunyanya. Kana iri mari yekushandisa, kubva pamari yakagamuchirwa semugumisiro wemari kana chikwereti chekuzadza mari yekushanda. https://articles.opexflow.com/investments/capex.htm

Nei zvakakosha kuti investor afunge nezve OPEX

Varidzi vechero kambani vanofarira kudzikiswa kwakakosha kwemitengo kuitira kudzikisa huwandu hwemutero pane purofiti. Nekudaro, iyo investor inofanirwa kuziva ruzivo rwakavimbika nezve mambure ekushandisa mari. Naizvozvo, mari yekushandisa inonyanya kuongorora data maererano nemitengo. Vagadziri vemari vanotarisa zviitiko zvekambani maererano nekuongorora iyo yenguva pfupi chikamu chemari uye maitiro ayo pane mambure purofiti. Nekuda kweizvozvo, kuderera kweiyo coefficient pamwe nekuwedzera kumwe chete kwehupfumi hunobatsira kunoratidza maitiro akanaka mukusimudzira bhizinesi. Nokudaro, pane chido chekudzidza dhiyabhorosi yehutori hwekutarisira uye apendix kune chikamu chemari “Profit and Loss Statement”, iyo inoratidza zviratidzo zvechokwadi zvekuwana mari.

Maitiro ekudzidza iyo OPEX yeimwe kambani, kwekuwana uye yekutarisa

Basa guru rekushandisa mari ndeyekuumba chiratidzo chese panguva imwe chete nekukura kwemazinga asina kukanganisa mukusimudzira bhizinesi, panguva imwe chete ichisvika padanho remari yekushandisa. Huwandu hwese hunoenderana nezvinhu zvinotevera:

• chiyero chehuwandu hwezvinhu zvakagadzirwa nekutengeswa . Kuwedzera kwehuwandu hwekugadzira uye kutengesa kunovimbiswa kunosanganisira kuwedzera kwemitengo yakasiyana, uku ichideredza mitengo;
• kukosha kwese kwenguva yekushanda ndiyo nguva shoma, iyo ipfupi, inoderedza mari yekubhadhara zvisungo zvechikwereti, kuchengetedza zvigadzirwa, kurasikirwa kwechisikigo kwezvinhu zvakasvibirira mukati mekambani;
• zviratidzo zvechokwadi zvekushanda kwevashandi . Izvi zvinokanganisa zvakananga mutengo wemuhoro;
• mwero wekuderera kwezvigadzirwa zvekugadzira .

Mukuwedzera, zvinotarisirwa kutarisisa kune zvekunze zvinhu, izvo zvinowanzonzi:

• kuwedzera kwemitengo yezvigadzirwa munyika;
• iyo chaiyo mamiriro ezvinhu mumusika wepamba wezvinhu zvevatengi uye masevhisi;
• chiyero chekuwedzera kwerendi pamwedzi.

Izvo zvinodiwawo kufunga nezvekuwedzera kwemitero yemitero, iyo inongobatanidza kuwedzera kwemutoro wemari pane bhizinesi.

Calculation formula

Kuti uone kukosha kwechikamu chemari yekushandisa, unofanirwa kushandisa fomula:
NH u003d VP – OR, umo

• VP – purofiti yakawandisa;
• KANA – mari yekushandisa.

Gross purofiti inosanganisira mari isina value added tax (VAT). Mari yekushandisa haisanganisire:

• iripo depreciation – inosanganisirwa mumari yekushandisa;
• yakawedzera chimbadzo pazvikwereti zvakavhurika.

Mari yekushandisa inotarwa neformula:
Cor = OR / VPx100%. Iko kukosha kunoguma kunoratidza chikamu chaicho chemari yakagamuchirwa, iyo inotarisirwa kuronga kushanda kwakagadzikana kwekambani. Kukura kwemari inowanikwa kunosanganisira kudzikira kweCor uye kuwedzera panguva imwe chete yepurofiti. Mwero wemari yekushandisa unoreva mwero wemubairo unoratidza chiyero chakatarwa chechikamu chemari yekushandisa kune purofiti yekambani. Mamiriro emari uye kugadzikana kwebhizinesi rose zvaro zvakananga zvinoenderana neGCD. Iko kuverenga kunoitwa maererano neformula:
Nop = OD / VPx100, umo
OD iri kushanda mari, ichipa mutsauko pakati pemari chaiyo uye mari yekushandisa.

Zvakakosha: mari yekushandisa uye pre-mutero bhenefiti hadzina kufanana pfungwa.

Kuti ubvise zvikanganiso zvakajairwa, zvinokurudzirwa kuita kuverenga pane imwe muenzaniso. Iyo kambani iri kuita mukupihwa kwesevhisi yesangano rekutakura zvinhu. Data yekutanga:

• kubhadhara kwehofisi (rendi) – 1.275 mamiriyoni rubles;
• mari yekupaka pasi pechibvumirano chekurenda – 637 zviuru rubles;
• kutenga zvisara zvemotokari – 450 zviuru rubles;
• mihoro yevashandi vakabhadharwa – mamiriyoni 6.45 rubles;
• kugamuchira mabasa ebhengi – 37.5 zviuru rubles;
• kubhadhara kwekukurukurirana kwefoni – 412.5 zviuru rubles;
• zvimwe mari – 525 zviuru rubles;
• purofiti yakakura ndeye 12 miriyoni rubles.

Kuverenga kunoitwa sezvinotevera: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = 9,78 mamiriyoni rubles. Kubva pane data yakawanikwa, coefficient inotarwa: Kor = 9.78/12 = 81.5%. Muchiitiko ichi, mari yekushanda ndeye: 21.78 mamiriyoni rubles. (9.78 + 12). Chimiro chiri 18.4% (21.78/12). Naizvozvo, mari yekushandisa inoiswa pa18.4% yemari inowanikwa. Kutenda kune data rakawanikwa, tinogona kutaura nechivimbo kuti iyo yakasara 81.6% inoshandiswa nekambani kubhadhara mari yekushandisa.

Reference: maitiro ekushandura chiyero chemari inokurudzirwa zvakanyanya kuteedzera zvakananga mumasimba. Panyaya yekuwedzera kwechiratidzo, tinogona kutaura zvakachengeteka nezve kukurumidza kukura kwekubatsira kweimwe bhizinesi.

Mukuwedzera, chiyero chemari yakananga chinoenderana nehuwandu hwekambani. Mumuenzaniso uri kutariswa, chiratidzo hachiwedzere zvakanyanya, izvo zvinokonzerwa nekushaikwa kwekugona kuvepo pasina mari yekushandisa. Nekuda kweizvozvo, nyanzvi dzinoratidza kuti iyo chaiyo yebasa inoonekwa sechinhu chakakosha chinoda kuverengerwa panguva yekuverenga.