I-SGA: Ukuthengisa, jikelele, kunye noLawulo lweNdleko

Icandelo elilandelayo lemali yengeniso esiya kuxoxisana nayo ibandakanya ukuthengisa, i-General, kunye neendleko zoLawulo, okanye iindleko ze-SGA.

Iindleko ze-SGA ziquka iindleko zokuhlawula ezidibeneyo (umvuzo, ii-commissions, kunye neendleko zokuhamba zabaphathi, abathengisi kunye nabasebenzi) kunye nokukhangisa kudlulisa inkampani inomdla wokufuna ukuthengisa. Iindleko eziphezulu ze-SGA zingabangela ingxaki enkulu malunga nantoni na.

Ulawulo olulungileyo luza kuzama ukugcina iindleko ze-SGA zincinci kwipesenti ethile yemali engenayo , nangona eso sibalo singahluka kakhulu phakathi kwecandelo kunye noshishino , kunye nenkampani-kwinkampani, njengeefisi ezahlukileyo zijolise kwiimodeli zenkonzo zabathengi ezahlukeneyo.

Umzekelo wale ndlela yenziwe ngayo ibhanki ye-Wells Fargo ityala kakhulu kumaziko angcono kumsebenzi wabathengi kunamanye amabhanki amaninzi, ngoko ke iindleko zayo ziphezulu kodwa ngokubanzi kunenzuzo, njengokuba ukusebenzisana kwamakhasimende kunceda kube lula kwi-giant banking ukuba iqoke iifomethi , ngenise abathengi kwiinkampani zayo zokulawula i-asethi , kwaye ufumane aboboleki ukuba bathathe imali mboleko. Ukufumana umgca ophezulu ungakhohlisa, nangona kunjalo; xa iindleko ze-SGA zikhula kakhulu, iinkampani kufuneka zihlaziywe kwizicwangciso zokulungiswa kwakhona, ukulungiswa kweendleko kunye nokuchithwa kwabasebenzi.

Kukho amaqela amaninzi kwixesha elidlulileyo apho ukuthengiswa kwebhanki, izindleko eziqhelekileyo kunye neendleko zolawulo ziye zabiza ngokoqobo abanini-mali abanini-mali kwiirhafu.

Ngokutsho kukaRoger Loweinstein, kwiminyaka yee-1980, i-network ye-TV ABC yayichitha imali engama-60,000 ngamawaka kubakhuthali, kunye nokubonelela iimos kunye neendawo zokudlela zangasese kubaphathi bayo. Babengabanini-masabelo ababethelela i-bill. Mhlawumbi kakhulu, ngelo xesha, aba baphathi be-ABC bachitha inkunzi-mali yabanini-zimali ngeendleko zokulawula ngaphandle kokulawula.

Babenempahla yokufumana imali ngokuthengisa i-Jackson Pollack yokuqala kunye neWillem de Kooning imizobo yomnatha, ukugcina abo manani ukuze bakwazi ukuphepha umkhosi wabo wokuphela kwesitimela!

Iindleko ze-SGA kunye neFixed vs. Variable Cost Structure

Xa kuziwa kwiindleko ze-SGA, kukho umehluko omkhulu phakathi kwenkampani enesakhiwo esindayo sakhiwo kunye neyesakhiwo esinexabiso elibi. Inkampani eneendleko eziphezulu zikhankanywe ukuba zinomgangatho ophezulu wokusebenza ngenxa yokuba inkampani ilahlekelwa yimali ukuya kwinqanaba-kwaye yenze inzuzo ngaphaya kwelo nqanaba.

Umzekelo ogqityiweyo nguMranchise kaMcdonald. Ngenxa yeendleko zokuqalisa zokuqala ezikhusele isakhiwo, izixhobo zokupheka, iindawo zokuhlala zokutyela, iindawo zokuhlala zokudlela, nezinye izinto ezidityanisiweyo, mhlawumbi kuya kufuneka ukuba ungenise ngaphezu kwe-$ 1,000,000 kwiintengiso zonyaka ukuze uphule. Ngaphandle kwelo xesha, iindleko zakho zifihliwe ukwenzela ukuba uvelise inzuzo ephezulu kakhulu. Okokuthi, ukuthengiswa ngalunye kukubaluleke kakhulu kuwe, njengomnini. Esinye sezizathu zoshishino zingaphumeleli xa imali ingenayo i-$ 2,000,000 ukuya kwii-800,000 zamawaka, nangona kunjalo isayizi ngobukhulu ngemigangatho yamashishini amancinci .

Isakhiwo seendleko eziguquguqukileyo yinto apho iindleko zokuthengisa, eziqhelekileyo kunye nezolawulo zihamba ngokuhamba kunye nentengiso.

Cinga ngomthumeli wefenitshala ongekho phantsi kweendleko ngaphandle kwekhomishini ye-15% ehlawulwa kubathengisi beendlela ezizimeleyo. Ukuba kuthengiswa kweentengiso, iindleko ziwela kumgca, ukukhusela ishishini kunye nabanini-nxaxheba. Iinkampani ezinezakhiwo ezibiza iindleko eziguquguqukayo zithi zinexabiso eliphantsi lokusebenza. Yonke into elinganayo, amashishini anemilinganiselo ephantsi yokusebenza iya kuba phantsi kokhuphiswano olungakumbi, kodwa banokuphila ngokulula kokuncipha kweengeniso kunye nokuhamba kwemali njengoko ishishini ngokwemvelo kunye nobukhulu becala ngokwalo ngokwenza izigqibo ezinzima.

Enye ingxaki enokuyenza xa uhlalutya ingxelo yengeniso onokuhlangabezana nayo njengoko uthelekisa iifemu ezimbini kwishishini elifanayo kukuba ezinye iindleko zingabalwa phantsi kweendleko zeempahla ezithengiswa kwicandelo okanye ukuthengisa, ngokubanzi, kunye necandelo lolawulo.

Oku kungenza umgama ophezulu wenzuzo kunye nomda wokusebenza wenzuzo kubonakala uhluka uma ukuba amashishini anjalo ngokwezoqoqosho.