Phindu mawerengedwe: kuwerengera phindu zachuma

Analysis zochita za gulu lililonse malonda pogwiritsa ntchito njira ziwiri, amene conventionally amatchedwa zachuma ndi mlandu. wachiwiri zachokera kusanthula ndalama zimene anapanga mfundo zachuma. Pakuti kuwunika chuma si ya malipoti ntchito zenizeni dziko, ndi ndalama mwayi, kuti ndi phindu kuti anazindikira anataya.

Features terminology

Pansi mlandu ndalama kwenikweni chifukwa malipiro amene anapangidwa kwa zolembedwa ndi. Ngati ndalama kwa ndalama deductible mlandu, ndiye adzakhala mawerengedwe a mlandu phindu. Ndiponso, chofunika deduct msonkho ndi ndalama zina zinafunika, amene amapereka ukonde chifukwa phindu, koma akutumikira monga gwero kubwerera ka ndalama, ndi n'komwe ndi akuluakulu a msonkho.

Ngati Calculated phindu mlandu ndi chuma, m'pofunika kudziwa kuti kuwonjezera pa zachuma mtengo mlandu ndi pachikhalidwe silinatchulidwe kapena mkati, ndiye mwayi mtengo wa zipangizo zimene zilipo kuti wazamalonda lapansi. Kufufuza ndalama izi mkati wapangidwa malingana ndi maluso a ntchito zina.

Mwachitsanzo, wazamalonda akhoza kugwiritsa ntchito galimoto yanu zolinga kupanga. Chuma amakhulupirira kufunikira mlandu ndalama zimenezi, koma akauntanti sangakhoze kuchita izo, chifukwa palibe mfundo ya malipiro kwa munthu wina. Izi si zimaonekera kulembamo mlandu. Kuyambira chuma ayenera kuti ankakhulupirira kuti galimoto akanatha ntchito mosiyana Mwachitsanzo, wazamalonda ali ndi mwayi kubwereka izo, amene adzalandira lendi. Choncho, chuma uncollectible rents chimatengedwa ngati mtengo mkati.

makhalidwe a

Choncho, ngati tiganizira za phindu mlandu ndi chuma, ndi Dziwani kuti yotsirizira amaimira kusiyana ndalama ndi ndalama zachuma. Kuchepetsa kusiyana pakati pa ndalama zachuma ndi mlandu chofunika kukonza yowerengera ndalama molondola, ngakhale zambiri kusiyana uwu sungakhoze kusanduka ziro. Koma ngakhale pamene phindu zachuma zochepa chuma, ndipo ngakhale amamuchititsa ziro, wazamalonda akadali kupitiriza ntchito, kulandira mlandu phindu.

chitukuko mbiri

M'nthawi ya 19 ankatengedwa osiyana mitundu ya ndalama: ndi zachuma, ndiyeno panali zoonekeratu kusiyana m'malo amphamvu pakati pa awiri. Zinali ndiye kuti Alfred Marshall anayamba chizindikiro choyamba phindu zachuma. Iwo anali chimatanthauza kusiyana zopeza asanachotse ndi ndalama za mwini likulu, ndi zonse izi amatchedwa ndalama yotsalira. Ngakhale kuwerengetsera akuoneka yosavuta, kuchita likukhalira kuti muyenera kupeza khamu lonse la zinthu zothandiza cholinga ichi.

Kutsindika waukulu anaikidwa pa Alfred Marshall kuti akamaona mtengo wa kampani unakhazikitsidwa mu nthawi imeneyo, m'pofunika kuganizira ndalama osati kokha, kumene zikugwirizananso ndi kulembamo mlandu, komanso mwayi mtengo kugwirizana ndi kulera likulu.

Kwa nthawi yaitali chitukuko cha Marshall sanali anthu, ndi mtengo wa phindu zachuma sizinali choncho chachikulu. Komabe, mu 80s Mu zaka zapitazo ndi chiyambi cha kudalirana ndi outflow likulu m'mayiko anayamba kuganizira losiyanasiyana ndalama: ndi zachuma. Iwo pofuna kusonyeza njira zizindikiro ntchito wa kampani kuti kukopa ndalama zambiri.

phindu zachuma

Zinali iye amene anali ngati mmodzi wa zizindikiro zomwe kukopa nawo ntchito yatsopano. Omwe mtengo owonjezera likulu padera adzakhala analenga kokha pamene kukula kwa ndalama chenicheni kuposa mwayi mtengo likulu. Mukhoza wosalira tanthawuzo motere: phindu zachuma alipo Koma ngati pa mfundo ya chifukwa chifukwa ndalama adzakhala upambana ntchito onse njira ya likulu pansi kulingalira.

Kodi kugwiritsa ntchito njira?

Ngakhale mapangidwe phindu kampani anazindikira yekha kwa zolembedwa mlandu. phindu Economic si chitakhazikitsidwa mu mchitidwe zoweta anapezazo, ndipo ichi pali zifukwa zingapo. Choyamba tikulankhula osati kudziwa momwe ntchito lingaliro ili mu zochita oyang'anira anthu ogwira. Aliyense ntchito yosanthula kulongosola phindu, kotero ntchito kampani zimaoneka kudzera mu prism wa chinthu ichi. Ndipo anthu makampani kuti kusankha kugwiritsa ntchito njira imeneyi, kusankha ntchito anatengera mfundo za msonkho zachuma phindu ndi mlandu.

mfundo mawerengedwe

Pa mphindi, kwa mawerengedwe a phindu ntchito chilinganizo chimene likukwaniritsa mfundo mayiko a mlandu ndi malipoti, komanso mfundo American. Pakati pawo, iwo ali ndi n'zogwirizana, pakuti ntchito mfundo za akawunti ndi malipoti, ndi pa nkhani zina njira sizinatchulidwe bwino mfundo za American.

Zofunikira za mfundo mayiko zopeleka ndi malamulo a dongosolo la mfundo malipoti azachuma, ndi mlandu boma ogwirizana. Amaona kuti m'pofunika kufotokoza zotsatira amakampani ntchito m'njira kuzikwanitsa. Komabe, njira US zachokera za kuchuluka kwa zimene zikuchitika, kotero makampani American ali ndi chizolowezi zonse ntchito m'malo bwino pa kusinthasintha m'munsi lililonse gulu payekha.

Pa nthawi, phindu zachuma mu pepala bwino zambiri alibe zotsatira, koma kuwerengetsera ake za sayansi kapena chatsekedwa chikhalidwe. Chitukuko cha ntchito zake ponseponse amavutika chifukwa standardization mawu chuma ndi zina conservatism mu mlandu.

Zochitika za phindu la zachuma

Pamene ntchito yotsalira ndalama index, umene bungwe Marshall, makampani ndi mavuto ndi kufanizitsa deta yaiwisi: mtengo likulu adzakhala kuganizira zokolola anachokera ndi ogwira pamaziko a mtengo msika, ndi phindu ukonde akutumikira monga mau okhudza kuwerengera ndalama akuti, masamu pamaziko a mtengo buku. Mwachibadwa, chitukuko cha chuma dziko ndi ubwenzi msika kwachititsa aggravation kusiyana pakati pa msika ndi mlandu phindu la kampaniyo, nchifukwa chake ntchito yotsalira chithunzi ndalama anali sangathe.

mitundu phindu

Osiyana mlandu, chuma ndi wabwinobwino phindu. Childs, phindu chuma kusiyana okwana ndalama ndi ndalama: kunja ndi mkati. Pankhaniyi, chiwerengero cha ndalama mkati ndi phindu yachibadwa zili m'gulu limene limaimira amalipiritsa kochepa kukumbukira talente entrepreneurial. Phindu limene masamu pa maziko a mlandu mudziwe kusiyana pakati ndalama za mitundu yosiyanasiyana ya zochitika ndalama zakunja. The phindu lenileni - ndi ndalama yotsala nkhani abwana.

Pa mlandu uwu nthawi zimaphatikizapo kugwiritsa ntchito mitundu isanu ya ndalama: phindu aakulu kwa malonda, phindu pamaso msonkho, phindu pa wamba ntchito, phindu ukonde. Gross - kusiyana anapeza kuchokera kugulitsa katundu, mankhwala, ntchito ndi mtengo wa anagulitsa katundu, ntchito, misonkhano ndi mankhwala. Revenue, amene analandira kuchokera kugulitsa katundu, ntchito, misonkhano ndi mankhwala otchedwa ndalama kuchokera ntchito wamba. Chilinganizo phindu mu nkhani iyi ndi iyi:

P (kutsinde) = BP - C, kumene XB - ndalama kuwapeza kugulitsa; C - Mtengo wa malonda.

Zapadera za mtundu uliwonse wa ndalama

Phindu pa malonda - ndi zotuluka opanda malonda ndi ndalama zaboma.

Phindu pamaso msonkho ndi phindu pa malonda , kutenga nkhani zofunika zina ndi ndalama kuti mwina ntchito ndi osakhala. Ndi zikugwira ntchito revenues monga revenues kuti imakhudzana ndi makonzedwe a chuma bungwe kwa malipiro ntchito zosakhalitsa. Non-opaleshoni ndalama anazindikira ndalama ndi chilango kuphwanya mfundo mgwirizano, chuma analandira kwaulere, zasungidwa kwa zaka zam'mbuyo chaululidwa nyengo malipoti.

Phindu pa ntchito wamba analandira mwa Kuchotsera chisanadze msonkho phindu la ndalama oumiriza ndi misonkho.

The phindu ukonde ndi phindu pa ntchito wamba, wokhala ndalama zapadera ndalama. Pansi ndalama zapadera amatanthauza revenues, amene angapeze pamene chifukwa cha zinthu zikuluzikulu za ntchito zachuma. Pansi ndalama zapadera limanenedwa ngati mtengo wokhudzana ndi mavuto ofanana.

"Ife kuvina" kwa ndalama

Ngati tikulingalira ndalama, chuma ndi wabwinobwino phindu, ndi Dziwani kuti ambiri phindu limanenedwa ngati kusiyana okwana ndalama ndi mtengo weniweni. Izi ndi zovuta ndi ambiri buku la mawerengedwe, amene zambiri angagwiritsidwe ntchito.

Tsopano muyenera kulabadira ndalama. Ndi zachuma phindu zikusonyeza mosiyana amenewa. Sami ndalama akhoza kukhala kunja ndi mkati. Gulu loyamba zikuphatikizapo ndalama kwa ogulitsa kunja. Pamene Kuchotsera iwo ku ndalama okwana kupezeka ku mlandu phindu. Koma izo kuganizira ndalama mkati, amene yovomerezeka:

• ndalama kugwirizana ndi zinthu zimene ziri mwa chuma ogwira ntchito;
• phindu yachibadwa kuti zimadalira gwero lofunika kwambiri - luso entrepreneurial.

phindu Economic analandira pambuyo mlandu adzachotsedwa ndalama mkati.

The kusiyana kwakulu kwambiri

Iwo likukhalira kuti buku phindu cholinga yekha kuwerengera ndalama kunja ndi chuma anatsimikiza mtima Kuchotsera ndalama ngakhale mkati. Kuchuluka kwa ndalama mkati ndi kunja mawonekedwe a zachuma, iwo amatchedwa zina. Izi zikutanthauza kuti kudziwa kuchuluka kwa phindu lenileni ziyenera kuchokera pa mtengo wa ndalama zomwe zikanati analandira ngati mwiniwake wa ntchito yabwino. Mapangidwe phindu kampani nkhaniyi amapezeka kaya njira mawerengedwe ake. Koma m'pofunika kudziwa kuti njira yabwino adzakhala kuonjezera ndi phindu zachuma.