Yadda Ake Yin Nazarin Koma-baya na Hutu
Binciken daidaiton daidaito yana ɗaya daga cikin kayan aiki mafi amfani a cikin tsarin kasuwanci don tantance lokacin da kasuwanci ke "ƙara daidai" - ma'ana jimlar kuɗin shiga daidai yake da jimillar kuɗaɗen da aka kashe, don haka ribar ta kasance sifili amma kasuwancin ba ya ƙara jawo asara. Ta hanyar fahimtar ma'aunin daidaiton ...
1. Fahimci manufar ma'anar daidaito tsakanin abubuwa
Ma'anar rashin daidaituwa shine lokacin da:
– Jimlar Kuɗi = Jimlar Kuɗin Shiga
– Riba = 0
Kafin a daidaita daidaito, kasuwanci yana fuskantar asara saboda kudaden shiga ba su isa su biya farashi ba. Bayan an daidaita daidaito, duk wani ƙarin tallace-tallace (idan aka yi la'akari da tsarin farashi mai ƙayyadadden farashi) zai fara samar da riba.
Ana yin nazarin Break even a hanyoyi biyu:
1. Matsakaicin daidaito a cikin raka'a (adadin kayayyaki/ayyukan da za a sayar)
2. Matsakaicin maki a cikin rupiah (mafi ƙarancin adadin juyawa)
Dukansu suna da mahimmanci. Raka'o'i suna taimaka muku saita manufofin tallace-tallace, yayin da rupiah ke taimaka muku kimanta buƙatun kasuwa da dabarun tallatawa.
2. Kayyade abubuwan da suka shafi farashi: farashi mai ƙayyadadden farashi da kuma farashi mai canzawa
Mabuɗin yin nazari kan daidaito tsakanin farashi shine a raba farashi zuwa rukuni biyu:
a) Kuɗaɗen da aka ƙayyade
Kuɗaɗen da aka ƙayyade farashi ne waɗanda ba sa canzawa sosai tsawon lokaci, ba tare da la'akari da adadin kayayyaki da kuke sayarwa ba. Misali:
– Hayar wuraren kasuwanci
– Albashin ma'aikaci na dindindin
- Kudin intanet na ofis
– Rage darajar kayan aiki/injuna
– Biyan kuɗi na software
- Inshora
Yawanci ana biyan kuɗin da aka ƙayyade duk wata ko shekara. Don nazarin ku, tabbatar kun yi amfani da lokaci ɗaya (misali, kowane wata).
b) Kuɗaɗen da ba su canzawa
Farashin da ba ya canzawa yana canzawa tare da yawan samarwa/tallace-tallace. Da yawan raka'a da aka sayar, da yawan kuɗin da aka canza yana ƙaruwa. Misali:
- Albarkatun kasa
- Marufi a kowane sashi
- Kwamitin tallace-tallace a kowace ma'amala
- Kudin samarwa a kowace naúrar
- Kudin jigilar kaya a kowane oda (idan kasuwancin ya rufe)
A cikin daidaiton daidaito, abin da ake amfani da shi shine farashin da aka canza a kowace naúrar, ba jimlar ba.
3. Fahimtar iyaka ta gudummawa
Da zarar an raba kuɗaɗen, kuna buƙatar ƙididdige ribar gudummawar. Ribar gudummawar tana nuna adadin kuɗin da aka "rage" na kowace raka'a don biyan kuɗaɗen da aka ƙayyade, bayan an biya kuɗaɗen da suka canza ga kowace raka'a.
Tsarin rabon gudummawa ga kowace naúra:
Gefen Gudummawa = Farashin Sayarwa ga Kowanne Rukunin - Farashin da ba ya canzawa ga Kowanne Rukunin
Idan ribar gudummawar ta yi yawa, za ku isa ga matakin da ya dace da sauri. Idan ribar gudummawar ta yi ƙasa, za ku buƙaci ku sayar da ƙarin raka'a don su daidaita.
Akwai kuma ribar gudummawa a cikin kashi:
Rabon Rabon Gudummawa = Rabon Gudummawa / Farashin Sayarwa
Wannan rabo yana da amfani don ƙididdige karyewar koda a cikin rupiah.
4. Tsarin Break even point (BEP)
a) BEP a cikin raka'a
BEP (naúra) = Daidaitaccen Kuɗi / Rangwamen Gudummawa ga kowace Naúra
Ma'ana: adadin mafi ƙarancin raka'a da za a sayar don biyan kuɗi.
b) Darajar riba (BEP) a cikin rupiah (juyin canji)
Akwai hanyoyi guda biyu gama gari:
1. BEP (Rp) = BEP (naúra) × Farashin Sayarwa ga kowace Naúra
2. BEP (Rp) = Daidaitaccen Kuɗi / Rabon Gudummawa
Duk hanyoyin biyu suna samar da ƙima ɗaya (idan aka yi la'akari da cewa bayanai sun daidaita).
5. Matakai don yin nazarin daidaito na hutu (a aikace)
Ga jerin mafi sauƙi don amfani:
1. A ƙayyade lokacin nazarin (misali a kowane wata).
2. Rubuta duk wasu kuɗaɗen da aka ƙayyade a lokacin. A ƙara su zuwa jimlar kuɗin da aka ƙayyade.
3. Yi lissafin kuɗaɗen da suka canza a kowace naúrar a zahiri (kayayyaki, marufi, farashin samarwa, kwamitocin, da sauransu).
4. Saita farashin siyarwa a kowace raka'a ko matsakaicin farashin siyarwa (idan kuna da bambance-bambancen samfura da yawa).
5. Lissafa ribar gudummawa a kowace raka'a da kuma rabon ribar gudummawa.
6. Lissafa naúrar BEP da rupiah na BEP.
7. Gwajin Yanayi: Me zai faru idan farashi ya tashi/ya faɗi, farashin kayan aiki ya tashi, ko kuma farashin da aka ƙayyade ya ƙaru?
8. Zana shawarwarin kasuwanci: manufofin tallace-tallace, dabarun farashi, ingantaccen farashi, da tsare-tsaren talla.
Matakin "gwajin yanayi" yana da matuƙar muhimmanci domin yanayin kasuwanci ba ya da tabbas. Binciken daidaito ba kawai lamba ɗaya ba ne, amma kayan aiki ne na fahimtar yadda kasuwanci ke jin daɗin canzawa.
6. Misalin lissafi mai sauƙi
Misali, kana sayar da abubuwan sha na kofi a kwalba.
- Kuɗaɗen da aka ƙayyade a kowane wata:
– Hayar wurin: Rp. 2.000.000
– Albashin ma'aikata: Rp. 3.000.000
– Wutar Lantarki da intanet: Rp. 500.000
Jimlar kuɗaɗen da aka ƙayyade = Rp5.500.000
– Farashin siyarwa ga kowace kwalba: Rp. 20.000
- Farashin da ba ya canzawa a kowace kwalba:
– Kofi, madara, sukari: Rp. 6.000
– Kwalba da lakabi: Rp. 2.000
– Matsakaicin kuɗin rarrabawa: Rp1.000
Jimlar farashin da aka canza a kowace naúrar = Rp9.000
Jimlar gudummawar kowace kwalba = Rp20.000 – Rp9.000 = Rp11.000
Don haka:
BEP (naúrar) = Rp5.500.000 / Rp11.000 = kwalaben 500
Wannan yana nufin kana buƙatar sayar da aƙalla kwalaben 500 a kowane wata domin samun daidaito.
BEP a cikin Rupiah:
BEP (Rp) = 500 × Rp20.000 = Rp10.000.000
Don haka mafi ƙarancin kuɗin da za a iya samu a kowane wata shine IDR 10.000.000.
Idan ka sami nasarar sayar da kwalaben 700, to ribar ta kai kimanin:
Riba = (700 × IDR 11.000) – IDR 5.500.000
= Rp7.700.000 – Rp5.500.000
= Rp2.200.000
Wannan lissafin yana da sauƙi amma ya nuna yadda aka tsara yadda gudummawar tallace-tallace ke shafar farashi mai araha.
7. Kurakuran da aka saba yi yayin ƙirƙirar BEP
Domin yin nazarinka ya fi daidaito, ka guji waɗannan kurakuran:
1. Haɗa kuɗaɗen da aka gyara da waɗanda ba su canzawa
Misali, farashin wutar lantarki na iya zama wanda aka gyara kaɗan kuma wanda aka canza kaɗan. Yi kimantawa mai ma'ana.
2. Bai haɗa da ɓoyayyun kuɗaɗen da aka kashe ba
Misalai: kuɗin kula da kayan aiki, kuɗin gudanarwa a kasuwa, kuɗin ma'amalar biyan kuɗi, ko kuɗin dawowa.
3. Amfani da farashin siyarwa mara kyau
Tabbatar farashin siyarwa ya yi daidai da kasuwa da dabarun kasuwanci, ba wai kawai "lambar da ke da bege" ba.
4. Yin watsi da bambance-bambancen samfura
Idan akwai SKUs da yawa tare da gefuna daban-daban, yi amfani da matsakaicin gefuna mai nauyi ko ƙididdige kowane samfuri.
5. Rashin yin la'akari da ƙarfin aiki
Idan na'urar BEP ta fi ƙarfin samarwa ko ƙarfin kasuwa, kasuwancin yana buƙatar daidaitawa.
8. Yadda ake amfani da sakamakon BEP don yanke shawara kan kasuwanci
Da zarar ka fahimci ma'anar rabuwar, za ka iya ɗaukar matakai da dama:
– Kafa mafi ƙarancin manufofin tallace-tallace ga ƙungiyar tallace-tallace ko manufofin kamfen ɗin tallatawa.
– Kimanta dabarun farashi: shin ya zama dole a ƙara farashi ko haɗa shi don ƙara yawan gudummawar da za a bayar?
- Inganta farashi: rage farashi mai canzawa (tattaunawar kayan aiki) ko rage farashi mai araha (hayar gida mai rahusa).
– Kimanta yuwuwar faɗaɗawa: ƙara ma'aikata ko kayan aiki yana nufin ƙaruwar farashi mai araha; ƙididdige sabon BEP kafin yanke shawara.
– Ƙirƙiri tsarin biyan kuɗi: BEP yana taimakawa wajen hasashen lokacin da kasuwancin ba zai sake "ƙona kuɗi ba".
Penutup
Gudanar da nazarin daidaiton farashi a zahiri aiki ne na fahimtar tsarin farashin kasuwancin ku da kuma ribar da ke tattare da shi. Ta hanyar zana taswirar farashi mai ɗorewa, farashi mai canzawa a kowace naúrar, da kuma ribar gudummawa, za ku iya ƙididdige ma'aunin daidaiton farashi a cikin raka'a da daloli. Sakamakon zai taimaka muku saita maƙasudin tallace-tallace masu ma'ana, tsara dabarun farashi, da kuma hango haɗari lokacin da farashi ya canza. Idan ana yin sa akai-akai - misali, kowane wata ko duk lokacin da aka sami canji a farashin kayan aiki - nazarin daidaiton farashi zai zama jagora mai sauƙi amma mai ƙarfi don kiyaye kasuwanci mai lafiya da riba.
Idan kana so, zan iya ƙirƙirar samfurin tebur na BEP (tsarin Excel/Google Sheets) ko kuma in ƙididdige BEP bisa ga bayanan kasuwancinka (nau'in kasuwancin, farashi mai ɗorewa, farashi mai canzawa, da farashin siyarwa).
