Binciken Farashi da Fa'idodi a Tsarin Samarwa
Tsarin samarwa muhimmin bangare ne na gudanar da ayyuka, wanda kwararru ke ganin yana taka muhimmiyar rawa a nasarar kamfani. A duniyar kasuwanci mai gasa, nazarin farashi da fa'ida muhimmin abu ne. Wannan bincike ba wai kawai yana taimakawa wajen yanke shawara mai kyau ba, har ma yana tabbatar da ingantaccen aiki da kuma tanadin farashi mai kyau.
Fahimtar Nazarin Farashi da Fa'idodi
Binciken Farashi da Kuɗi (CBA) wata dabara ce da ake amfani da ita don kimantawa da kimanta tasirin tattalin arziki na shawarwarin kasuwanci. Wannan tsari ya ƙunshi gano da kwatanta jimillar kuɗaɗen da ake buƙata don gudanar da aiki ko samarwa tare da jimillar fa'idodin da aka samu daga aikin.
Binciken fa'idar farashi da riba yana da mahimmanci a cikin tsara samarwa domin yana taimakawa wajen samar da dabarun da suka dace da inganci waɗanda ke ƙara riba. Misali, ta hanyar fahimtar farashi da fa'idodi, manajojin samarwa za su iya tantance mafi kyawun adadin samarwa, zaɓar mafi kyawun kayan aiki, kafa jadawalin samarwa mai inganci , da sauransu.
Abubuwan Binciken Farashi
1. Kuɗaɗen da aka Kayyade
Kuɗaɗen da aka ƙayyade farashi ne da ba su canzawa ba ko da kuwa matakin samarwa ne. Misalai sun haɗa da haya, albashin ma'aikata, da inshora. Duk da cewa farashin da aka ƙayyade yana da daidaito tare da yawan samarwa, suna taka muhimmiyar rawa a cikin jimillar kuɗaɗen kamfani kuma dole ne a yi lissafin su daidai a cikin nazarin farashi da fa'ida.
2. Kuɗin da ba su da canji
Farashin da ba ya canzawa yana canzawa gwargwadon matakin samarwa. Misalai sun haɗa da kayan aiki, ma'aikata kai tsaye, da kuɗin amfani kamar wutar lantarki da ruwan da ake amfani da shi wajen samarwa. tsarin samarwa. A ciki tsarin samarwa, dole ne a tsara farashin da za a iya canzawa ta yadda za a inganta ingancin farashi.
3. Kuɗin da ba za a iya canzawa ba
Farashin rabin-canzawa yana da abubuwa masu tsayayye da masu canzawa. Misali, farashin wutar lantarki a masana'anta na iya samun wani abu mai tsayayye amma zai ƙaru yayin da samarwa ke ƙaruwa.
4. Kuɗin Kai Tsaye da na Kai Tsaye
Kuɗin kai tsaye suna da alaƙa kai tsaye da samar da wani takamaiman samfuri, kamar kayan aiki da aiki kai tsaye. Kuɗin kai tsaye, a gefe guda, ba za a iya danganta su kai tsaye ga takamaiman samfuri ba, kamar kuɗaɗen gudanarwa da kuma kuɗin da ake kashewa.
Abubuwan Binciken Fa'idodi
1. Kuɗin shiga
Kuɗin shiga shine adadin kuɗin da ake samu daga tallace-tallacen samfura. Abubuwa kamar farashin siyarwa, yawan tallace-tallace, da zagayowar rayuwar samfura na iya shafar kudaden shiga.
2. Tanadin Kuɗi
Wannan rage farashi ne da aka samu daga ƙara inganci aiki, kamar amfani da fasahar zamani ko dabarun siyan kayan masarufi mafi kyau.
3. Fa'idodi marasa Ma'ana
Waɗannan fa'idodin ba koyaushe suke da sauƙin aunawa a fannin kuɗi ba amma har yanzu suna da mahimmanci. Misalai sun haɗa da ƙaruwar riba ingancin samfur, gamsuwar abokan ciniki, da kuma suna a kamfani. Duk da cewa waɗannan fa'idodin suna da wahalar ƙididdigewa, akwai buƙatar a haɗa su cikin nazarin farashi da fa'ida don samar da cikakken hoto.
Matakai wajen Gudanar da Binciken Farashi da Fa'idodi
1. Gano Kuɗi da Fa'idodi
Mataki na farko shine a gano duk farashi da fa'idodi da ke tattare da yanke shawara kan aiki ko samarwa. Wannan yana nufin ƙirƙirar cikakken jerin duk abubuwan da ake kashewa da kuma yiwuwar samun kuɗaɗen shiga ko tanadi.
2. Aunawa da Kimantawa
Bayan gano ɓangarorin farashi da fa'idodi, mataki na gaba shine aunawa da kuma sanya darajar kuɗi ga kowane abu. Daidaito a cikin ma'auni yana da mahimmanci don samar da bincike mai amfani.
3. Rangwame na Nan Gaba
Saboda yawancin kuɗaɗe da fa'idodi a cikin tsara samarwa suna faruwa a nan gaba, yana da mahimmanci a rage su zuwa ƙimar da suke da ita a yanzu. Ana yin wannan ta amfani da ƙimar rangwame mai dacewa don samun ƙimar yanzu ta Net (NPV).
4. Kwatanta Farashi da Fa'idodi
Sannan za a kwatanta jimillar kuɗaɗen da jimillar fa'idodin da aka rage don tantance fa'idar kuɗi ta hanyar yanke shawara kan aiki ko samarwa. Idan fa'idodin sun wuce kuɗin, to aikin zai yiwu.
5. Nazarin Jin Daɗi
Ana gudanar da nazarin hankali don tabbatar da daidaiton sakamakon binciken farashi da fa'idodi, ta hanyar bincika yadda sakamakon ke canzawa tare da canje-canje a cikin zato ko bayanai daban-daban.
Nazarin Shari'a: Aiwatar da Sabuwar Fasaha a Tsarin Samarwa
A ce wani kamfanin masana'antu ya yanke shawarar haɓaka injunan samarwa da sabuwar fasahar zamani. Za a ɗauki waɗannan matakai a cikin nazarin farashi da fa'idarsa:
1. Gano farashi: Ya haɗa da farashin sabbin injuna, shigarwa, horar da ma'aikata, da kulawa. Waɗannan kuɗaɗen za a iya rarraba su a matsayin kuɗaɗen da aka gyara, masu canzawa, ko masu canzawa na rabin-canzawa bisa ga halayensu.
2. Gano fa'idodin: Waɗannan sun haɗa da ƙaruwar yawan samarwa, ƙaruwar inganci, rage lokacin samarwa, da rage yawan kayayyakin da ke da lahani. Idan sabuwar na'ura ta ƙara yawan aiki da kashi 20%, wannan zai iya fassara kai tsaye zuwa ƙaruwar kuɗin shiga.
3. Aunawa: Kudin sabuwar na'urar shine $500,000, farashin shigarwa da horarwa shine $50,000, kuma farashin kulawa na shekara-shekara shine $10,000. Sakamakon haka, kamfanin ya kiyasta karuwar kudaden shiga na shekara-shekara na $150,000 daga karuwar fitarwa, da kuma tanadin dala $20,000 na shekara-shekara daga raguwar kayayyakin da suka lalace.
4. Rangwame a nan gaba: Ta amfani da ƙimar rangwame na 5%, kamfanin yana ƙididdige ƙimar yanzu na fa'idodin shekara-shekara a cikin shekaru 5 sakamakon amfani da sabuwar na'urar.
Misalin Lissafi:
– NPV na fa'idodin shekara-shekara ($170,000) na tsawon shekaru 5 = Σ (170,000 / (1 + 0.05)^t) daga t = 1 zuwa 5
– Idan Σ NPV na fa'idodi > NPV na jimillar kuɗaɗen, maye gurbin fasaha yana yiwuwa.
5. Binciken hankali: Sakamakon gwaji tare da canje-canje a cikin ƙimar rangwame, bambance-bambance a cikin farashin shigarwa, ko hasashen samun kuɗi mai ƙasa/mafi girma.
A ƙarshe kamfanin zai yanke shawara bisa ga wannan bincike, yana tabbatar da cewa farashin maye gurbin injin ya dace idan aka kwatanta da fa'idodin da za a samu na dogon lokaci.
Kammalawa
Binciken fa'idar farashi da fa'ida a cikin tsarin samarwa kayan aiki ne mai mahimmanci wanda ke taimaka wa kamfanoni su yanke shawara waɗanda suka dace da manufofin kuɗi da na aiki. Ta hanyar ƙididdige duk farashi da fa'idodi kai tsaye da na kai tsaye, kamfanoni za su iya tabbatar da cewa shawarwarinsu sun isar da mafi girman darajar tattalin arziki. Bugu da ƙari, wannan nazarin yana taimakawa wajen gano haɗarin da rashin tabbas da za su iya faruwa da kuma yadda za a magance su. Don haka, tsarin samarwa bisa ga nazarin farashi da fa'ida ba wai kawai yana inganta inganci da inganci na aiki ba, har ma yana tallafawa nasarar kamfanin na dogon lokaci a cikin yanayin kasuwanci mai rikitarwa da gasa.
