Kukho okunye okuphawulekayo kulo mgaqo jikelele, kodwa oko kuya kufuna ukuhlaziywa okunzima kwezinto ezibizwa ngokuba yiDuPont Return on Equity formula , engaphaya kwesi sifundo.
Ingcaciso emfutshane neyolungileyo: Kunokwenzeka ukuba ishishini lenze inzuzo eyongezelelekileyo yenzuzo ngokubhekiselele ekunciphiseni i-margin yayo yenzuzo yomhlaba kunye nokuqhuba ukuthengiswa ngophahla njengoko abathengi bekhanga kwiivenkile zayo. U-Wal-Mart ungumzekelo ogqithiseleyo wale ndlela, njengoko inomlinganiselo ophantsi ophezulu wenzuzo (3% ukuya ku-4%) xa kuthelekiswa nomthengisi onjengeDallard (7% ukuya ku-8%), isitolo sezemigodi yesigodi, kodwa u-Wal -Mart ufumana imali engama-34x yenani elipheleleyo lentlawulo kuba lithengisa iimpahla ezininzi.
Kukho ingozi kule ndlela, ngakumbi xa ijongene neempawu eziphezulu. Ukunciphisa amaxabiso ukuqhuba ukuthengisa ngokuqhelekileyo kubizwa ngokuthi "ukuya emanzini." Xa umthengisi elahlekelwe yimeko engqondweni yomntu, ishishini lingaqala ukuhlupheka. Yiyo isizathu ongakaze usibone, kwaye akunakuze ubone, ukuthengisa okunye okanye isaphulelo kwiTiffany & Inkampani.
Indlela yokubala iMargin yeNzuzo yeNzuzo usebenzisa iNkcazo yeNgeniso
Ukubala umlinganiselo wenzuzo enkcazo evela kwingxelo ye ngeniso yenkampani, iincwadi ezininzi zemali, iisayithi kunye nezibonelelo zixelela umtyalo-mali ukuba athathe inzuzo yentlawulo emva kwentela ehlulwe ngetengiso.
Nangona oku kusemgangathweni kwaye ngokuqhelekileyo kwamkelekileyo, abanye abahlalutyi banqwenela ukongeza inzala encinci kwi-equation, ukunika ingcamango yemali eyenziwe yinkampani ngaphambi kokuhlawula abanikazi abancinci. Abanikazi bamancinci ngokuqhelekileyo ngabantu abanobambe isabelo esikhulu se-20% okanye ngaphantsi; umzekelo, intsapho ephumeleleyo eyathengisa i-80% yoshishino layo eBerkshire Hathaway , kodwa igcinwe isitoreji esisele njengento yokuzimela ngasese (njengokuba kunjalo kwintsapho yaseBlumkin e-Nebraska Ifowuni yeMpahla).
Nokuba kubalwa ukulinganiswa kwemali yokuncedisa inzuzo, nangona kufuneka uhambisane ngendlela yakho kwiifestile ukwenza i-apula-to-app comparing. Ufuna zonke iinkampani kufuneka zifaniswe ngokufanayo.
Ikhetho 1: Imali yeNgeniso emva kweeNtlawulo ÷ Ingeniso = iMargin yeNzuzo
Inketho yesi-2: (iNgeniso yeNtsalelo + yeNkcazo yeNcinane + yeNzala-Intlawulo ejongene noTshintsho) ÷ Ingeniso = Inzuzo yeNzuzo yeNzuzo
Kwakhona, kubalulekile ukuphindaphinda ukuba, kwezinye iimeko, ixabiso elincinci lemali elisezantsi limela isicwangciso-xabiso kwaye asiyikuhluleka kwicandelo lolawulo. Amanye amashishini, ngakumbi abathengisi, amahhotela athile amaxabiso, kunye nezinye iindawo zokutyela, angayaziwa ngeendleko zabo eziphantsi kweendleko eziphezulu. Kwezinye iimeko, i-marginal net profit margin ingabonisa intengo yemfazwe eyancipha inzuzo, njengokuba kunjalo kwinkampani yekhompyutheni yabuyela ngonyaka ka-2000.
Umzekelo Wokubala I-Margin yeNzuzo Yenzuzo
Ngo-2009, uDonna Manufacturing uthengisa ama-widgets ayi-100,000 ngama-$ 5 ngamnye, ngeendleko zeempahla ezithengiswa ngama-$ 2 nganye. Iqumrhu lalingama-$ 150,000 kwiindleko zokusebenza kwaye ihlawule i-$ 52,500 kwiirhafu zerhafu . Yiyiphi inzuzo yentengo?
Ukubala iimpendulo, kufuneka siqale ngokufumana ingeniso okanye ukuthengisa ngokupheleleyo. Ukuba uDonna wathengisa ii-widgets ezingama-100 000 kwi-5 nganye nganye, ivelise i-$ 500,000 kwingeniso.
Iindleko zeenkampani zentengiso zithengwa yi-$ 2 ngejethi, kwaye siyazi ukuba i-widgets ayi-100,000 kwi-2 yesikolo nganye iyalingana no-200,000 kwiindleko.
Oku kushiya inzuzo enkulu ye $ 300,000 (i-$ 500,000 engenayo - i-$ 200,000 ixabiso leempahla ezithengiswa = i-$ 300,000 inzuzo enkulu).
Ukukhupha iindleko eziyi-150,000 kwiindleko zokusebenza kwi-$ 300,000 inzuzo enkulu isishiya imali engama-150,000 engenayo ngaphambi kweerhafu.
Ukukhupha umrhumo werhafu we-$ 52,500, sishiywe ngenzuzo enenzuzo eyi-$ 97,500.
Ukufakela le ngcaciso kwi-formula yethu ye-margin benefit, sifumana:
I-$ 97,500 inzuzo enenzuzo ÷ $ 500,000 engenayo = 0.195 umlinganiselo wenzuzo, okanye i-19.5%
Impendulo, i-0.195, okanye i-19.5%, yinani lentengo yenzuzo. Gcinani engqondweni, xa wenza oku kubalwa kwisitatimende sangeniso sangeniso, uya kuba sele unayo yonke imirhumo ebalwa kuwe. Umsebenzi wakho kuphela ukuwafaka kwifomula.
Isizathu esithile sokuba ndihambe kuyo yonke loo msebenzi kwakukuqinisa iikhontrakthi esiye saxoxa ngazo ngoku, ngoko uyaqonda ukuba konke kuhambelana njani.