Bwererani pa chuma - chizindikiro yofunika ya dzuwa la kupanga

Mmodzi mwa makhalidwe ofunika kwambiri za ntchito ya gulu lirilonse ndi kupeza phindu. Komabe, pamaso pa phindu sangathe kudziwiratu kuweruza mphamvu ya kampani, monga chizindikiro mtheradi. Kodi kupanga chiweruzo zambiri pa maziko a masamba, amene advantageously yodziwika ndi dzuwa wachibale wa zinthu zosiyanasiyana. bungwe Cholinga ntchito gawo la chuma kuti zimakhudzira mzake, ndi chifukwa amapangidwa kupanga. Choncho ndikofunika kudziwa profitability wa gawo makamaka za chuma ndi: ndi profitability wa chuma mapulani chuma panopa kapena Mwachitsanzo, onse katundu wonse.

Mu mabizinezi ambiri lonse ndondomeko kupanga zimadalira ena chuma mapulani kutanthauza kuti ayenera kugwiritsidwa ntchito ngati efficiently ngati nkotheka. Tingamasulire mlingo wa dzuwa ndi kuwerengetsa ndi ROI, amene kugawa phindu ukonde akamagwira Mtengo wa katundu wake. Pakuti mayiko anawonjezera kuti nambala tingasonyezere monga anthu a. Bwererani pa chuma chimasonyeza kuti alionse a phindu ukonde pa aliyense unit wa phindu.

Monga mukuonera pa njira ya mawerengedwe, zizindikiro ntchito mu numerator ndi chimene chachititsa atengedwa mu osiyana lipoti mitundu, ndi okhudzidwa mavuto. chakuti phindu ukonde anazindikira mu mawu ndalama (phindu kapena imfa), masamu pa accrual maziko ndipo umaimira phindu lonse udachita msambo. Komano, mtengo wa mbewu ndi zipangizo, anapereka bwino pepala ndi phindu pa tsiku linalake, choncho zikhoza zosiyanasiyana pa nthawi. Ngati mufuna zambiri koposa monga kuwerengera profitability wa chuma mapulani mungathe kugwiritsa ntchito ndalama za mapeto a nthawi. Komabe, yolondola kwambiri ntchito mu mawerengedwe a mtengo pafupifupi kwa nyengo.

Atathana chuma kuimira gawo la katundu, koma chilichonse wotseka kupenda mphamvu ya ntchito phindu lonse la chuma cha. Bwererani pa chuma zingadziŵike chimodzimodzi mu njira yomweyo ndi chiŵerengero cha phindu kuti mtengo wa malowo. Kusiyana komwe kulipo ndi chakuti nthawi zina mu numerator wa chizindikiro cha phindu pamaso msonkho mmalo mwa zopeza asanachotse. Pamene kuwerengetsa chizindikiro ichi, kwambiri, musaiwale kulabadira zimene mtengo wa mtengo wa katundu ntchito: pakati kapena pa mapeto a nthawi.

Mphamvu ya ntchito katundu wa kampani amadziwika monga malo kupanga, koma sachita zinthu ngati mmene nkwabwino kwa mwini. Kuwunika achisangalalo izi kuphunzira kubwerera pa chilungamo. N'zoonekeratu kuti kuchita masamu kuti chiŵerengero cha phindu udachita khoka mtengo umwini likulu. Mtengo wa udindo uwu monga ulamuliro kawirikawiri zimasintha, choncho mavuto, monga momwe zilili ndi chuma Sadzathandiza.

Categories ankaona zinthu sizingafanane ndi mfundo normative chifukwa kulibe awo. Gwirizanani, n'zovuta kuchepetsa profitability wa chuma mulibe ena mfundo zina, chifukwa mabizinesi onse osiyana, ndipo wina akhoza kupindula kwambiri popanda chuma ndi zina - nkomwe adzaswa ngakhale pamaso pa zipangizo zodula kapena zapamwamba, nyumba ndi monga, chokhazikika pa maziko a mbali kupanga. Mu ichi ulemu, zizindikiro za profitability kawirikawiri poyerekeza mu mphamvu, komanso makampani ndi zaka. Komanso Dziwani kuti adzabweranso pa chuma ndi kubwerera pa chilungamo zambiri pansi amaganiza kusanthula ntchito njira ndi kachitidwe ku DuPont.