Iyini i-OPEX, ukuthi izindleko zokusebenza zibalwa kanjani ekusebenzeni

Ukuze kuthuthukiswe ngempumelelo ibhizinisi, kubalulekile ukucabangela imali engenayo kuphela, kodwa nezindleko. Izindleko zihlukaniswa ngesikhathi esisodwa futhi zilungisiwe. Ngokuvamile zibandakanya ukuthengwa kwemishini emisha, ukunwetshwa kwemikhiqizo. Sekuyisikhathi eside osomabhizinisi besebenza ngamagama afana ne-OPEX ne-CAPEX, ukuze uqonde ukuthi imayelana nani, kuyanconywa ukuthi uzijwayeze ezinye zezici.

Iyini i-OPEX (izindleko zokusebenza, izindleko zokusebenza) – ulwazi olujwayelekile

Osomabhizinisi abaningi abasafufusa abazi ukuthi iyini i-OPEX, yingakho benza amaphutha lapho besusa ukubethela. Amagama asho izindleko zokusebenza, ezihlanganisa izindleko inkampani engeke ikwazi ukuziba ekusebenzeni kwayo. Ngokwesibonelo:

• inkokhelo yokuqashwa kwezakhiwo/impahla;
• umholo wabasebenzi;
• ukuthengwa kwezinto ezingavuthiwe;
• izinkokhelo zomshwalense, intela;
• ukukhokhwa kwezinsiza, ezinye izindleko zokusebenza.

Ngaphezu kwe-OPEX faka inkokhelo yezinkonzo zochwepheshe bokukhishwa kwemisebenzi. Isibonelo, kungaba abameli, abahleli bezinhlelo. Ngokungafani ne-CapEx, izindleko zokusebenza zingaphansi kokudonswa ngokugcwele ohlangothini lwemali engenayo yesikhathi esithile, okubangelwa imvelo evamile. [i-id yamagama-ncazo = “okunamathiselwe_16064″ align=”aligncenter” wide=”917″]
Izindleko zokusebenza ze-Apple zango-2019-2020[/caption]

I-CAPEX ne-OPEX – umehluko

Uma kucatshangelwa i-CAPEX ne-OPEX, umehluko phakathi kwabo umi kanje:

1. Izinkomba zezindleko . Njengomthetho, izinkokhelo zezindleko ezinkulu zisho amanani abalulekile uma ziqhathaniswa ne-OPEX.
2. Imvamisa yezinkokhelo ezenziwe . Kubalulekile ukuqonda ukuthi izindleko zokusebenza zihlanganisa ukudluliselwa kwanyanga zonke, imali – kanye ngekota, ngonyaka.
3. Bonisa ekubikeni . Izindleko ezinkulu zidluliselwa ngendlela ehlelekile enanini lezimpahla futhi ziphindwa kabili esigabeni sebhalansi ethi “Capital and reserves”. Ngesikhathi esifanayo, i-Opex isohlwini lwengxenye yenzuzo neyokulahlekelwa.

Ngaphezu kwalokho, umehluko uyabonakala emithonjeni yezimali. Izindleko ezinkulu zixhaswa ngemali yomuntu siqu, imali mboleko ehlosiwe noma ukutshalwa kwezimali ikakhulukazi. Endabeni yezindleko zokusebenza, kusukela emananini atholwe ngenxa yenzuzo noma imalimboleko yokugcwalisa imali yokusebenza. https://articles.opexflow.com/investments/capex.htm

Kungani kubalulekile ukuthi abatshalizimali bacabangele i-OPEX

Abanikazi banoma iyiphi inkampani banentshisekelo ekwehlisweni okukhulu kwezindleko ukuze kwehliswe inani lentela yenzuzo. Kodwa-ke, umtshali-zimali udinga ukwazi ulwazi oluthembekile mayelana nemali engenayo yokusebenza. Ngakho-ke, izindleko zokusebenza ngokuyinhloko ziwukuhlaziywa kwedatha ngokwezindleko. Abatshalizimali bacabangela imisebenzi yenkampani mayelana nokuhlaziya ingxenye yesikhathi esifushane yemali engenayo kanye nomthelela wayo enzuzweni yonke. Ngenxa yalokho, ukwehla kwe-coefficient ngokunyuka ngesikhathi esisodwa kwezinzuzo zezomnotho kubonisa ukuthambekela okuhle ekuthuthukisweni kwebhizinisi. Ngakho-ke, kunesidingo sokutadisha idatha yokubika kwabaphathi kanye nesithasiselo ku-balance sheet “Isitatimende Senzuzo Nokulahlekelwa”, esibonisa izinkomba zangempela zemali engenayo.

Uyitadisha kanjani i-OPEX yenkampani ethile, ungayithola kuphi nokuthi ungayibheka ini

Umsebenzi oyinhloko wezindleko zokusebenza ukwenza inkomba iyonke ngesikhathi esifanayo namazinga okukhula angenawo umthelela omubi ekuthuthukisweni kwebhizinisi, ngesikhathi esifanayo efinyelela izinga lemali engenayo yokusebenza. Inani eliphelele lincike ezintweni ezilandelayo:

• isilinganiso somthamo wezimpahla ezikhiqiziwe nezidayisiwe . Ukwenyuka kwamandla okukhiqiza kanye nokuthengisa kuqinisekisiwe ukuthi kuzobandakanya ukwenyuka kwezindleko eziguquguqukayo, kuyilapho kunciphisa izindleko;
• inani eliphelele lesikhathi sokusebenza ubude besikhathi obuncane, uma buba mfishane, zehlisa izindleko zokukhokhwa kwezibopho zezikweletu, ukugcinwa kwemikhiqizo, ukulahlekelwa kwemvelo kwezinto zokusetshenziswa ngaphakathi kwenkampani;
• izinkomba zokusebenza zangempela zabasebenzi . Lokhu kuthinta ngqo izindleko zamaholo;
• izinga lokwehla kwenani lezimpahla zokukhiqiza .

Ngaphezu kwalokho, kuyadingeka ukunaka izinto zangaphandle, ezivame ukubizwa ngokuthi:

• izinga lokukhula kwamanani entengo ezweni;
• isimo sangempela sezindaba emakethe yasekhaya yezimpahla namasevisi abathengi;
• izinga lokukhuphuka kwerenti yanyanga zonke.

Kudingeka futhi ukucabangela ukukhuphuka kwamazinga entela, okubandakanya ngokuzenzakalelayo ukwanda komthwalo wezezimali ebhizinisini.

Ifomula yokubala

Ukunquma inani lesamba sengxenye yemali engenayo yokusebenza, udinga ukusebenzisa ifomula:
NH u003d VP – NOMA, lapho

• I-VP – inzuzo enkulu;
• NOMA – izindleko zokusebenza.

Isamba senzuzo sihlanganisa imali engenayo ngaphandle kwe-value added tax (VAT). Izindleko zokusebenza azibandakanyi:

• ukwehla kwenani elikhona – kufakwe ezindlekweni ezinkulu;
• enqwabelene inzalo emalini ebolekiwe evulekile.

Isilinganiso sezindleko zokusebenza sinqunywa ifomula:
Cor = NOMA / VPx100%. Inani eliwumphumela libonisa iphesenti langempela lemali engenayo etholiwe, okuhloswe ngayo ukuhlela ukusebenza okuzinzile kwenkampani. Ukukhula kwemali engenayo kuhlanganisa ukwehla kwe-Cor kanye nokwenyuka ngasikhathi sinye kwisamba senzuzo. Izinga lemali engenayo yokusebenza lisho izinga lenzuzo elibonisa isilinganiso samaphesenti esibonisiwe semali engenayo yokusebenza nenzuzo yenkampani. Isimo sezezimali kanye nokuzinza kwebhizinisi lilonke kuncike ngqo ku-GCD. Ukubala kwenziwa ngokwefomula:
Nop = OD / VPx100, lapho i-
OD isebenza khona, ihlinzeka ngomehluko phakathi kwemali engenayo yangempela nezindleko zokusebenza.

Okubalulekile: imali engenayo yokusebenza kanye nenzuzo yangaphambi kwentela akuyona imiqondo efanayo.

Ukuze kuqedwe amaphutha avamile, kuhle ukubala ngesibonelo esithile. Inkampani ibambe iqhaza ekuhlinzekweni kwezinsizakalo zenhlangano yokuthutha impahla. Idatha yokuqala:

• inkokhelo yehhovisi (irenti) – ruble ayizigidi ezingu-1.275;
• imali yokupaka ngaphansi kwesivumelwano sokuqashisa – ruble ayizinkulungwane 637;
• ukuthenga izingxenye ezisele zezimoto – ruble ayizinkulungwane 450;
• amaholo abasebenzi abaqashiwe – 6.45 million ruble;
• ukuthola izinsiza zebhange – ruble ayizinkulungwane 37.5;
• inkokhelo yokuxhumana kwamaselula – ruble ayizinkulungwane 412,5;
• ezinye izindleko – ruble ayizinkulungwane 525;
• inzuzo ethe xaxa ngama-ruble ayizigidi eziyi-12.

Ukubala kwenziwa kanje: OD = 1.275 + 0.637 + 0.45 + 6.45 + 0.0375 + 0.4125 + 0.525 = 9.78 million ruble. Ngokusekelwe kudatha etholiwe, i-coefficient ibalwa: Kor = 9.78/12 = 81.5%. Kulokhu, inani lemali engenayo yokusebenza: 21.78 million ruble. (9.78 + 12). Okujwayelekile kungu-18.4% (21.78/12). Ngakho-ke, imali engenayo yokusebenza isethwe ku-18.4% wenzuzo yonke etholakalayo. Ngenxa yedatha etholiwe, singasho ngokuqiniseka ukuthi i-81.6% esele isetshenziswa inkampani ukumboza izindleko zokusebenza.

Ireferensi: inqubo yokushintsha izinga lemali engenayo inconywa kakhulu ukulandelela ngokuqondile ku-dynamics. Endabeni yokwanda kwenkomba, singakhuluma ngokuphepha ngokukhula okusheshayo kwenzuzo yebhizinisi elithile.

Ngaphezu kwalokho, izinga lemali engenayo ngokuqondile lincike kububanzi benkampani. Esibonelweni esicatshangelwayo, inkomba ayikhuli kakhulu, okubangelwa ukungabi khona kokuba khona ngaphandle kwezindleko zokusebenza. Ngenxa yalokho, ochwepheshe babonisa ukuthi imininingwane ethile yomsebenzi ibhekwa njengento eyisisekelo okufanele icatshangelwe ngesikhathi sokubala.