Utu o hoko: te tātai, tikanga me te tauira tatauranga

ngā ariā taketake, e whakahaere te pūtaiao o te ohaoha, ki etahi hea te whakangāwaritanga he moni, me utu. Ratou hononga ngā te tahi atu ngā kāwai ōhanga. Hei tauira, ki te whakapai kanohi ki te hua kotahi mo te hanga me te tohatoha utu hanga te utu tūturu, i whakatakotoria i roto i te utu o nga taonga me te pai e hiahiatia ana. Pātahi ana ki te katoa rerekē haere o te utu tūturu o taonga hokona te whakaiti i te moni e puta i te hinonga, mahue i roto i tona pai kainga kerekere. Kia neke a runga ki te pau o te whakangāwaritanga: mahi ki te taua ariā maha-faceted, rite utu.

Ko te ariā o te utu i roto i te kaupapa here kaute

I roto i te mahi Russian, i reira e 4 ngā momo o te mahi kaute i roto i te kamupene o utu e he whakaaro rerekē, me te pū o te hanganga o te turanga utu tātari, ara:

• kaute;
• tāke;
• whakahaere;
• tauanga.

E kawea ana ratou i roto i i te tipu i te wa ano, na hanga ana e ia e kore tikanga ki te tohatoha matua. Ahakoa te paearu o whiu mo te mahi hē o te tino piri whakaritea he pupirikana me kaute momo o kaute.

momo Kaute me te kaute tāke

Hei wāhanga o te kaute e hāngai ana i runga i te RAS mahia e te tūturu utu o te kamupene, tona whakaaro - he kaute utu tika, whakarāpopoto i roto i te pauna. Ki te reira i roto i te ariā kaute o "utu katoa o taonga hokona", whakakapi te rēhita pupirikana reira ki te aofangatuku ohie o te utu hinonga. Tāke kaute riro te hanganga tika o te turanga tāke mō te tātai i te takoha i runga i te pai o te whakahaere. E ai ki te Waehere Tāke (Chapter 25) ki te kitea te turanga pupirikana, kia heke te nui o te moni mahi i te nui o nga utu, me te haunga o te rārangi o utu aroaro i roto i te tuhinga. 270.

kaute whakahaere me ngā tirohanga tauanga

utu whakahaere kaute whakamahia mo nga take o te kaiwhakahaere. Tei runga i te whāinga whakahaere rerekē paearu tīpako utu nui o te kaute utu, te tautuhinga hoki te utu. Hei tauira, i roto i te anga o te pūkete whakahaere, ka taea e aru i koe te utu o te hua hou, mo te whakatau i runga i te tikanga mo o tona production atu me hoko, he reira taea ki te aroturuki i te mahi o te mahi motuhake i roto i ngā o te ōwehenga o ngā utu me hua, tātai ranei te utu pūtea o te kaupapa e whakaarohia ana. I roto i tenei take, te utu o hoko, ka rerekē nui te tātai mo tona tikanga tātai me ngā whakamāramatanga.

pūkete Statistical tika mo te ako o ngā ōhanga i te whanaketanga o etahi momo o ngā mahi, kua hāngai ki runga ki te ite me te kaute pūkete o te Pänui o kamupene.

"Utu", "utu", "utu" me ratou hononga ki te utu o

E whakamahia Utu i roto i te rauemi hinonga, faaite te utu o nei i roto i ngā moni. Ka taea e ratou ana ki ngā utu, ki te whakatinana i roto i te wā pūrongo.

I roto i runga ki te utu Tāke Code - tuhia te utu hinonga pau i roto i te wā pūrongo; arahina ratou ki te whakaiti i roto i te moni i te whakahaere matua, me ētahi atu mahi.

Utu - te ariā o te ariā ohaoha, he reira tata rawa ki te utu. Ko te utu ko nga utu o te production maimoatanga me / ranei whakaratohia i roto i ngā o te uara. Ko te aofangatuku o te hanga me te tohatoha utu mahia utu o hoko mo te tātai o te tātai e e kia whakaaro atu.

Ka herea e utu mo te wā pūrongo me ratou hono ki te moni hanga ratou te pūtake o te hanganga o te utu utu. Na reira, ka mahi i te ariā i runga i "utu", tuku te whakamahi o ētahi atu ngā rite taurite.

I roto i te tikanga ki te tātai i te utu production, he mea e tika ana ki te whakahaere i ngā utu ōhanga tika mo te whakarōpūtanga rōpū tīpakohia.

Utu o ngā huānga ōhanga

Hanganga o te utu o ngā āhuatanga ōhanga ko te rōpū rahi o utu ōrite he ake wehewehe me nga wahi katoa puta ratou. Ēnei ngā nga rōpū e whai ake nei o utu:

• rauemi (P _M);
• taiutu (R _OT);
• takoha pāpori (P _CO);
• whakatārewatanga (A);
• atu (P _OL).

A, no te Whakarāpopoto utu i runga i ngā āhuatanga ōhanga i hanga utu. Ko te tātai tātaitanga ko e whai ake: _RP = C R _M + P _ON + P _CO + P A + _PR.

Ka rite ki te mahara motuhake o te rōpū o ngā utu i roto i te hanganga whānui e taea te mutu i runga i te āhua o te hanga. Hei tauira, ki te te rahi tiketike o utu mahi me takoha pūtea moni e pā ana, mahi te kamupene i roto i te mahi mahi-kaha.

Utu o ngā tūemi utu

utu te hanga o ngā tuhinga e ki whakaaro nga utu rere, me te tātai tuhinga motuhake kia ngā rave rahi huānga ōhanga. Kei ngā Angamaheni o nga tūemi e whai ake nei o te whakapaunga:

1. Ko nga utu toa (P _U), e hanga i te utu toa (C _D):

• Na rauemi raw.
• Fot kaimahi taketake.
• utu Social i runga pūtea moni.
• Utu o te mahi me te tiaki (hanga) taputapu.
• Energy me wahie mō ngā take hangarau.
• utu takanga o te whakaputa me tona whanaketanga.
• inihua rawa herea.
• Depreciation.
• Ētahi atu utu mahi.

2. utu Production (P _OP), e kua tapiritia ki te Guild. Ka rite ki te hua, he utu ahumahi o hoko (C _PV):

• Parekura i te faaipoiporaa.
• Ētahi atu whakapaunga whānui.

3. utu kore-production (P _VI):

• Whakapaunga i runga i ngā, pōkai.
• Tukunga.
• whanaketanga pūtaiao, me te hangarau.
• Training.
• Ētahi atu utu kore-ahumahi.

4. utu Distribution (P _K).

Hoki enei utu tuhinga tātaitanga i hanga. riro te tātai tātaitanga: _RP = P C _C P + _OP + P + P _{K VP.}

momo o te utu

I runga anō i te tikanga o ngā utu whakarōpū, tautuhi maha ngā momo o utu.

1. Shop utu Tātaitia awheawhe utu katoa e pā ana ki te hanga, ara utu mahi, me deductions mo te utu o te tiaki i te Guild taputapu, rauemi, me ngā utu whakahaere pūngao.
2. Ko te utu production ko te moni o te hanga utu o tenei momo, tango ki pūkete te utu o awheawhe me utu rauata.
3. Commercial (tonu) utu utu - he utu o hoko o ngā hua oti, tae atu ki ngā utu katoa taea hoki te hua tonu te ora-huringa o te whakaputa me te mākete.

Tikanga o te tātai i te utu

He maha ngā tikanga o te kaute utu, me te hanganga o te utu utu.

1. Utu i te utu tūturu - whakatakotoria te pūtake kaute tika o te taunakitanga e wātea ana o te utu hinonga.
2. Utu utu ture - tikanga tūturu mō te whakanao rangatū papatipu, me te e rerekē ngā mahi auau ōrite, i hanga te utu utu i roto i runga ki te paerewa, me ngā paerewa whāngai mo te hinonga. Ko te orotahi o tenei tikanga, ko te ke "utu paerewa".
3. Utu utu whakaritea - whakamahia mō te whakaritenga, e hāngai ana i runga i nga tau tohu e kua tātai i te raraunga tūturu mā te whakamahi i tau whakarea mana'ohia e, tono kaituku, hua o te aro mātai tohunga.

Ko te utu utu i roto i te tātai

He) tautuhi i te utu o taonga hokona mo tona tātai tātaitanga ko e whai ake:

_RP C = C _PP + P + P _{K VP} - e _NP, kei hea he moni katoa i roto i ngā o te uara:

• Ki te _RP - utu o taonga hokona;
• Ki te _PP - utu tonu o te hanga;
• P _VI - utu Non-ahumahi;
• _RK - utu arumoni;
• Mō _NP - hua ore roa i mana'ohia.

B) Homai te nui o ngā hua hokona (e _RP), ka taea te kitea i te utu wae o te tūemi. Ki te mahi i tenei, wehe i te utu o te rōrahi katoa i (Target tau 1):

Ki te _U = C _RP: Aue _RP.

B) tohu whanaunga (Tūmahi № 2) e whakamahia mō ngā take tātari:

Norm pai haurokuroku _(N-MP), e whakaatu ana te hononga o te tāupe me utu i whakaritea i te tipu, e tatau ai e te tātai:

_MP = H (P _M / C) '100% wahi

• N _M - paenga;
• B - Revenue i hoko o taonga.

Ko te tau whakarea o te utu o taonga hokona (e pā ana ki te utu whakahaere) E whakaatu ana te wahi o utu i roto i te hua, me te ki te arotake i te take mo te hekenga i roto i te moni i te hoko o taonga, kua tautuhi reira e te tātai:

_RPC = K _(RP C / B) '100%.

Moni paepae (breakeven production ranei) whakaatu i te mea whānuitanga e utua nga utu production, kua tatau reira e whai ake:

TB = _POST P / (L - R _PER.ED) ai

• TB - whatiia-noa ira;
• P _POST - utu pūmau mō te rōrahi production katoa;
• P _PER.ED - utu tāupe ia wae o putanga;
• C - te utu o te taonga.

tau Tūmahi 1 runga i te whakamāramatanga o te utu wae o te hanga o taonga

Tātaihia te tapeke utu hanga o te rita o te wai. Hoki te tātaitanga e whakamahi i te raraunga e whai ake nei.

1. utu Direct, ths Mirimiria..:

• rauemi (kareti) - 2500
• mahi - 70.

2. utu a runga o te hanga, ths. Mirimiria. - 2600.

i whakamahia 3. wai kareti i roto i te wā pūrongo, mano rita -. 130.

4. Ko te hangarau o te hanga o te wai kareti tā mate o runga ki te 3%, me te rahi o te kareti kore rawa 20% i roto i te hua whakamutunga.

rongoā neke:

1. Ki te huihuia ake nga utu katoa, whiwhi tatou i te utu o hoko, ths Miria..:

2500 + 70 + 2600 = 5170.

2. Kimihia te rōrahi o te wai oti i roto i te ahua me nga parekura tukanga, mano rita .:

130,0 - 126.1 = 3%

126.1 * 100% / 20% = 630,5.

3. Tātaihia te utu hanga o te rita o te wai, te horoitanga i.:

5170 / 630.5 = 8.2.

Tūmahi tau 2 i runga i te tātai o te pūwāhi breakeven, tawhē pai me utu whakahaere

E whakaatu ana te ripanga e whai ake nei raraunga i runga i te whanaketanga o te pai o hinonga takitahi, ths. Mirimiria. I roto i te wā pūrongo, moni te rōrahi o hoko ki ngā waeine 400.

tohu	anake	ia wae
moni	200000	500
utu tāupe	120000	300
pai haurokuroku	80000	200
utu i whakaritea	70000
pai	10000

Hoki ia wae atu o taonga hokona āta ka pai tawhē hipokina te utu i whakaritea. Ki te whakatinanahia kotahi wae o hua ko, penapena utu tūturu o 200 moni. me te nui ki te 69.8 mano. mirimiri. .., etc I roto i te tikanga ki te taupoki ana tino nga utu i whakaritea , me te tae i te wāhi whati-noa, me whakatinana te hinonga 350 o ngā waeine e hāngai ana i runga i te raraunga tātaitanga e whai ake nei: 70000 / (500 - 300).

Hei whakatau i nga utu whakahaere o te whakamahi i te utu tonu o hoko, te tātai tātaitanga ko e whai ake: (120,000 + 70,000) * 100% / 200,000 = 95%.

Norm tawhē pai o 40% mo te tātai: 80000 * 100% / 200,000 = 40%. E whakaatu ana te reira e founga ki te huri i te taha te pai, ka huri moni, pērā i te moni tupu e 1 RUPO ka arahi ki te hua i roto i te pai o te 40 hēneti ki runga ki te huru o te utu i whakaritea taua.

Te āhei ki te tātai i te utu o te production, rerekē te ngā mahi moni, me te whakapaunga, ki te tātari i te āhuatanga ōhanga i tetahi wa i homai i roto i tetahi raraunga ripeka-motu ko reira te matua ki te angitu o te hinonga.