Mmphepete - malire ... chilinganizo. The malire pa katundu

The malire pa katundu akuimira ndalama ukonde wa wogulitsa. Mtengo wake anatsimikiza zochokera dongosolo msika, ogula mankhwala anagulitsa katundu. Kwa malonda ntchito sanali kutaya ndalama, mtengo wa masamba amayikidwa mu njira yakuti limafotokoza ndalama zonse za wogulitsa, zokhudza kugula zipangizo, kupanga ndi mayendedwe a katundu. Mwachidule, ndi chizindikiro pamwamba - izo anawonjezera phindu, anafotokoza mu kuwonjezeka kwa mtengo chomaliza cha katundu. Kulipira kwa ndalama za kampani ndi lilili kulipira misonkho kupanga phindu.

udindo wa boma mu mapangidwe ndi ulamuliro wa masamba pa katundu

Popeza kuti ku Russia ndi dziko, ndilo maziko kugwira ntchito limagwirira msika wa lamulo la okwanira ndi kufunika, mbali yake mu mapangidwe masamba pa katundu ndi ntchito anagulitsa yekha okha woyang'anira ntchito.

Choncho, chizindikiro pa katundu - ulamuliro yekha mwa makampani ndi mabungwe kugwira ntchito mu malonda ndi ntchito zachuma (malinga ndi malangizo methodological pa mapangidwe tariffs zopangidwa). Ulamuliro zofunika - ayenera kuphimba ndalama za wogulitsa, komanso kuchuluka kwa amachotsera (misonkho, inshuwalansi premiums).

Boma ndi akuluakulu ake amalowerera malire pa kukula kwake kokha magulu ena a katundu (a yekha ulamuliro wa Boma la Chitaganya cha Russia). Mphepete mu sitolo, kampani, kampani pa katundu anafuna mwana mowa (woŵirikiza), mitundu ya mankhwala (zipangizo zogwiritsa) unakhazikitsidwa ndi maulamuliro wamkulu mu m'dera makamaka. Izi ndi zofunika pofuna kupewa kuwonjezeka umasinthasintha mitengo ya uphungu wofunikira. Pamakhala mwapadera ovomerezeka matupi Kupititsa wa Antimonopoly Service.

Malonda mphepete: chilinganizo cha kuwerengetsa ndi zolowa (general) a ogwira ntchito ndi

Amadziwika kuti pali mitengo yambiri ya katundu: ritelo, yogulitsa, zogula. Iwo amasiyana njira kupeza ndi kukwaniritsa zina za mankhwala. mmphepete mawerengedwe ndipo adzatengedwa masamu m'njira zosiyanasiyana. Pali njira ziwiri zikuluzikulu za mawerengedwe: pa zolowa n'komwe za mitundu. Aliyense wa iwo ntchito pa nkhani ina, ndipo kotero iwo akhoza kukhala konsekonse. Komabe, pali mfundo ambiri - milandu onse mphepete ritelo imatengedwa ngati chimunthu mtheradi, ndipo chimaoneka mu mawonekedwe a ndalama aakulu.

mmphepete mawerengedwe akuimira chilinganizo zotsatirazi:

• Gross Revenue = (okwana malonda buku) × (masamu gawo malonda) 100. The ukulu wa Calculated gawo malonda gawo = (100 +% mu gawo malonda) X 100. Mwa kaphatikizidwe mitunduyi awiri timapeza njira kwa kuwerengetsa masamba okwana zolowa: Wa = (okwana chizindikiro zolowa malonda × mu%) (+ 100% chizindikiro mu).

Njira imeneyi imagwira ingagwiritsidwe okha ngati m'pofunika kupeza masamba mtengo katundu kugulitsana, omwe ndi makhalidwe homogeneous. Kunena mwachidule, zingakhale onse chakudya ndi mowa. Nkofunika kupanga mankhwala sanali amasiyana mzake ndipo, Choncho, adali ndi mtengo wa masamba malonda, mukufuna kudziwa mawu ndalama.

Yowerengera masamba assortment zolowa

Mu malo ogulitsira yaikulu ritelo anapereka mankhwala osiyanasiyana. Izi zikutanthauza kuti pa profitability wa ogwira osiyana- siyana mankhwala amagulitsidwa ali zinthu payekha malire. Kuwerengetsa okwana kukula kwa surcharge pa katundu yense, zizindikiro zina ayenera kugwiritsidwa ntchito. Choncho malire chifukwa chofunika mwina masamu ndi chilinganizo zotsatirazi:

• ndalama Gross = (T1 × PH1 + T2 × PH2 + ... TN X PHn): 100.
  
  Apa, pamene ankaona T1 kufunika kwa gulu lapadera la katundu zolowa, monga PH1 - Akuti malonda titsate gulu. PHn mukhoza kuwerengera chilinganizo zotsatirazi:
  
  PHn = THn: (100 + THn) X 100. Kodi THn - magulu mankhwala malonda gawo phindu mawu%.

Pomaliza, tisaiwale kuti chizindikiro pamwamba - ndi okwana ndalama lalikulu la kampani kapena olimba, m'kukoma ndalama ndi kuphimba mtengo wa chindapusa kuvomerezedwa boma ndi ndalama. Mawerengedwe a chilinganizo zimenezi zingatheke malinga lililonse gulu la mankhwala, akuyendera malonda maukonde kapena ogwira ntchito, ali masamba osiyana ukulu Komanso chofunika kukhalabe mbiri ya mabokosi zogwirizana bwino pepala.

njira Nontraditional wa kuwerengetsa masamba pa katundu ndi kuchuluka pafupifupi

Njira imeneyi kuwerengetsa masamba amakhala ndi m'chiyero ndi chilungamo. Thiabendazole angagwiritsidwe ntchito pa anapezazo mu iliyonse, ngakhale mu gulu laling'ono. Komabe, pali drawback yaikulu - deta analandira ndi pafupifupi ndi chilinganizo yokha sangathe ntchito kuwerengera kukula kwa msonkho (Article 268 la Tax Code.). Ndalama n'kugwiritsa kuchuluka avareji motere:

• VD = (zolowa kukula (T) X pafupifupi kuchuluka choipitsitsa ndalama (P)): 100.
  
  Ukulu wa zikutanthauza peresenti VD ali mawonekedwe: P = (malonda gawo pa chiyambi cha nyengo malipoti + gawo katundu malonda malipoti nyengo - gawo malonda kuchotsedwa malonda aziyenda): (T + zotsalira katundu kumapeto kwa nyengo ya malipoti) X 100.

Tikumbukenso kuti dongosolo ili mphepete - mtengo uwu pafupifupi, masamu ndi kutenga nkhani ya zolowa wa kampani ndi ntchito zenizeni pa nthawi ya mawerengedwe (chizindikiro mmwamba mankhwala zotsalira surcharge pa katundu ndi zolowa). Mfundo analandira sangathe ntchito mu lipoti boma anapereka kwa akuluakulu a msonkho. Iwo akanatha kulimbana ndi zabwino chifukwa chosowa mabungwe yake kuyankha kuti imvera misonkho. Komanso akhoza ankamuona ngati pofuna kubisa kuchokera msonkho, amene ndikoletsedwa ndi lamulo.

Features wa kuwerengetsa ndalama mlandu owonjezera yotsala ya assortments ntchito za bizinesi ya katundu

The mawerengedwe ndalama aakulu kwa yotsala ya katundu mwina anachita pokhapokha kufufuza, amene zizichitidwa kumapeto kwa mwezi uliwonse. Monga masamu akalozera ntchito deta pa mtengo wa apuma katundu kumapeto kwa mwezi ndi mtengo wa katundu anagulitsa. Choncho, kuchuluka kwa ndalama kukhala:

• HP = (chizindikiro tsiku loyamba la mwezi zolipiritsa + gawo malonda nyengo apano - gawo kuchotsedwa ndi zolowa za katundu) - malonda titsate yotsala ya katundu pa zotsatira kulingalira.

Njira imeneyi imagwira wa mawerengedwe bwino ntchito kwa mabizinesi ang'onoang'ono kapena makampani kuti kusunga malipoti a zizindikiro bar. Pamaziko a chilinganizo ichi, tinganene kuti chizindikiro pamwamba - ndi kuchuluka kwa phindu malonda, Makampani, mabungwe Calculated monga yotsalira.

Pomaliza

Tikumbukenso kuti lingaliro, ukulu wa masamba kapena malire malonda, makampani ntchito iliyonse kukula kwa zolowa. chizindikiro ichi adzapereka deta yolondola kuchuluka kwa ndalama komanso imfa ya m'banja. Ambiri, mphepete - izi ndi phindu ukonde wa kampani, popanda ndalama iliyonse: misonkho, malipiro kwa ndalama, ndalama mosalekeza. kasamalidwe kabwino ka pepala bwino adzalola kuti ajambule mapeto za profitability a ogwira ntchito ndi kufunika kupanga zina za katundu.