Yintoni i-OPEX, zibalwa njani iindleko zokusebenza xa kusenziwa

Ukuze kuphuhliswe ngempumelelo ishishini, kuyimfuneko ukuqwalasela imali engenayo kuphela, kodwa kunye neendleko. Iindleko zihlulwe zibe lixesha elinye kwaye zilungisiwe. Ngokuqhelekileyo zibandakanya ukuthengwa kwezixhobo ezitsha, ukwandiswa kweemveliso. Oosomashishini kudala besebenza ngemigaqo efana ne-OPEX kunye ne-CAPEX, ukuze uqonde ukuba imalunga nantoni, kuyacetyiswa ukuba uziqhelanise nezinye zeempawu.

Yintoni i-OPEX (iindleko zokusebenza, inkcitho yokusebenza) – ulwazi ngokubanzi

Oosomashishini abaninzi abanomdla abayazi ukuba yintoni i-OPEX, yiyo loo nto besenza iimpazamo xa becoca. Isigama sithetha iindleko zokusebenza, ezibandakanya iindleko inkampani engenakuzihoya kwimisebenzi yayo. Umzekelo:

• intlawulo yerenti yendawo/yezixhobo;
• imivuzo yabasebenzi;
• ukuthengwa kwemathiriyeli ekrwada;
• iintlawulo ze-inshurensi, irhafu;
• intlawulo yezinto eziluncedo, ezinye iindleko zokusebenza.

Ukongeza kwi-OPEX ibandakanya intlawulo yeenkonzo zeengcali zokuthumela ngaphandle. Umzekelo, inokuba ngamagqwetha, abadwelisi benkqubo. Ngokungafaniyo neCapEx, iindleko zokusebenza zixhomekeke ekutsalweni ngokupheleleyo kwicala lengeniso lexesha elithile, ngenxa yemeko eqhelekileyo.

I-CAPEX kunye ne-OPEX – umahluko

Ukuqwalasela i-CAPEX kunye ne-OPEX, umahluko phakathi kwazo ulandelayo:

1. Iimpawu zeendleko . Njengomthetho, iintlawulo zenkcitho enkulu zithetha iimali ezibalulekileyo xa zithelekiswa ne-OPEX.
2. Ukuphindaphindwa kweentlawulo ezenziweyo . Kubalulekile ukuqonda ukuba iindleko zokusebenza ziquka ukutshintshwa kwenyanga, inkunzi – kanye ngekota, ngonyaka.
3. Bonisa kwingxelo . Iinkcitho ezinkulu zikhutshelwa ngokucwangcisiweyo kwixabiso le-asethi kwaye ziphindwe kwicandelo le-balance sheet “I-Capital and reserves”. Kwangaxeshanye, i-Opex idweliswe kwicandelo leNzuzo kunye neLahleko.

Ukongeza, iyantlukwano ibonwa kwimithombo yenkxaso-mali. Iinkcitho ezinkulu zixhaswa ngemali kwinkunzi yomntu, iimali-mboleko ekujoliswe kuzo okanye kutyalo-mali ngokukodwa. Kwimeko yeendleko zokusebenza, ukusuka kwiimali ezifunyenweyo ngenxa yemali efunyenweyo okanye imali-mboleko yokuzalisa inkunzi yokusebenza. https://articles.opexflow.com/investments/capex.htm

Kutheni kubalulekile ukuba umtyali-mali athathele ingqalelo i-OPEX

Abanini bayo nayiphi na inkampani banomdla ekuthotyweni okubonakalayo kweendleko ukuze kuncitshiswe isixa serhafu kwingeniso. Nangona kunjalo, umtyali-mali kufuneka azi ulwazi oluthembekileyo malunga nengeniso yokusebenza. Ke ngoko, iindleko zokusebenza ziluhlalutyo lwedatha ngokweendleko. Abatyali-mali baqwalasela imisebenzi yenkampani malunga nokuhlalutya inxalenye yengeniso yexesha elifutshane kunye nefuthe layo kwinzuzo eseleyo. Ngenxa yoko, ukuhla kwe-coefficient kunye nokunyuka kwangaxeshanye kwinzuzo yezoqoqosho kubonisa indlela efanelekileyo yokuphuhliswa kweshishini. Ngoko ke, kukho imfuneko yokufunda idatha yengxelo yolawulo kunye nesihlomelo kwi-balance sheet “Ingxelo yeNzuzo kunye nelahleko”, ebonisa izikhombisi zengeniso yangempela.

Uyifunda njani i-OPEX yenkampani ethile, ungayifumana phi kwaye ujonge ntoni

Umsebenzi oyintloko weendleko zokusebenza kukwenza isalathisi ngokubanzi ngexesha elifanayo namazinga okukhula angenayo impembelelo embi ekuphuhlisweni kweshishini, ngelixa kwangaxeshanye lifikelela kwinqanaba lengeniso yokusebenza. Imali iyonke ixhomekeke kule miba ilandelayo:

• umlinganiselo weempahla eziveliswayo nezithengisiweyo . Ukunyuka kwamandla okuvelisa kunye nokuthengisa kuqinisekisiwe ukuba kubangele ukunyuka kweendleko eziguquguqukayo, ngelixa kuncitshiswa iindleko;
• Ixabiso lilonke lexesha lokusebenza lelona xesha lincinci, lifutshane, lisezantsi iindleko zokuhlawula izibophelelo zetyala, ukugcinwa kweemveliso, ilahleko yendalo yezinto eziluhlaza ngaphakathi kwenkampani;
• izalathi zentsebenzo yokwenyani yabasebenzi . Oku kuchaphazela ngqo iindleko zemivuzo;
• inqanaba lokuhla kwexabiso lempahla yemveliso .

Ukongeza, kuyafuneka ukuba kuthathelwe ingqalelo izinto zangaphandle, ezidla ngokubizwa ngokuba:

• izinga lokukhula kwamaxabiso emveliso elizweni;
• imeko yokwenyani kwimarike yasekhaya yeempahla kunye neenkonzo zabathengi;
• izinga lokunyuka kwirenti yenyanga.

Kwakhona kuyimfuneko ukuqwalasela ukunyuka kweerhafu zerhafu, okubandakanya ngokuzenzekelayo ukunyuka komthwalo wemali kwishishini.

Ifomula yokubala

Ukumisela ixabiso le-net yengeniso yokusebenza, kufuneka usebenzise ifomula:
NH u003d VP – OKANYE, apho

• I-VP – inzuzo enkulu;
• OKANYE – iindleko zokusebenza.

Ingeniso epheleleyo ibandakanya ingeniso ngaphandle kwerhafu eyongeziweyo (i-VAT). Iindleko zokusebenza azibandakanyi:

• ukuhla kwexabiso elikhoyo – kubandakanywa kwiinkcitho ezinkulu;
• yenzala kwimali-mboleko evulekileyo.

Umlinganiselo weendleko zokusebenza umiselwa yifomula:
Cor = OKANYE / VPx100%. Ixabiso lesiphumo libonisa ipesenti yokwenene yengeniso efunyenweyo, ejoliswe ekuququzeleleni ukusebenza okuzinzileyo kwenkampani. Ukukhula kwengeniso eshiyekileyo kubandakanya ukuhla kwe-Cor kunye nokunyuka kwangaxeshanye kwingeniso epheleleyo. Izinga lengeniso yokusebenza lithetha inqanaba lenzuzo ebonisa umlinganiselo wepesenti ochaziweyo wengeniso yokusebenza kwinzuzo yenkampani. Ubume bemali kunye nozinzo lweshishini ngokubanzi luxhomekeke ngokuthe ngqo kwi-GCD. Ubalo lwenziwa ngokwefomula:
Nop = OD / VPx100, apho i-
OD isebenza ingeniso, inika umahluko phakathi kwengeniso yangempela kunye neendleko zokusebenza.

Kubalulekile: ingeniso yokusebenza kunye nenzuzo yangaphambi kwerhafu ayizozinto ezifanayo.

Ukuphelisa iimpazamo eziqhelekileyo, kuyacetyiswa ukuba wenze izibalo kumzekelo othile. Inkampani ibandakanyeka ekuboneleleni ngeenkonzo zombutho wokuthuthwa kwempahla. Idatha yokuqala:

• intlawulo yeofisi (irenti) – i-ruble ye-1.275 yezigidi;
• imali yokupaka phantsi kwesivumelwano sokuqeshisa – i-ruble eyi-637 lamawaka;
• ukuthengwa kweendawo ezisetyenziselwa izithuthi – ii-ruble ezingama-450 lamawaka;
• imivuzo yabasebenzi abaqeshwayo – i-ruble ye-6.45 yezigidi;
• ukufumana iinkonzo zebhanki – i-ruble eyi-37.5 lamawaka;
• intlawulo yonxibelelwano lweselula – i-ruble eyi-412.5 lamawaka;
• ezinye iindleko – 525 amawaka eeruble;
• inzuzo enkulu yi-ruble yezigidi ezili-12.

Ukubala kwenziwa ngolu hlobo lulandelayo: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = 9.78 million ruble. Ngokusekelwe kwidatha efunyenweyo, i-coefficient ibalwa: Kor = 9.78/12 = 81.5%. Kule meko, inani lemali engenayo yokusebenza: 21.78 yezigidi zeeruble. (9.78 + 12). Isiqhelo yi-18.4% (21.78/12). Ngoko ke, ingeniso yokusebenza ibekwe kwi-18.4% yengeniso epheleleyo ekhoyo. Siyabulela kwidatha efunyenweyo, sinokuthi ngokuzithemba ukuba i-81.6% eseleyo isetyenziswe yinkampani ukuhlawulela iindleko zokusebenza.

Isalathiso: inkqubo yokutshintsha izinga lengeniso inconywa kakhulu ukulandelela ngokuthe ngqo kwi-dynamics. Kwimeko yokunyuka kwesalathisi, sinokuthetha ngokukhuselekileyo malunga nokukhula ngokukhawuleza kwenzuzo yeshishini elithile.

Ukongeza, izinga lengeniso ngokuthe ngqo lixhomekeke kububanzi benkampani. Kumzekelo oqwalaselwayo, isalathisi asinyuki kakhulu, ngenxa yokungabikho kobukho ngaphandle kweendleko zokusebenza. Ngenxa yoko, iingcali zichaza ukuba iinkcukacha zomsebenzi zibhekwa njengento ebalulekileyo ekufuneka ithathelwe ingqalelo ngexesha lokubala.