Qhov tawg-txawm tias taw tes (BEP) hauv kev lag luam, kev lag luam, thiab tshwj xeeb tus nqi nyiaj txiag, yog lub ntsiab lus uas tus nqi tag nrho thiab tag nrho cov nyiaj tau los sib npaug: tsis muaj qhov poob lossis tau txais txiaj ntsig, thiab ib qho tau "tawg txawm." Cov nyiaj tau los lossis poob tsis tau ua, txawm hais tias lub sijhawm tau raug "them", thiab peev tau txais qhov kev pheej hmoo hloov kho, xav tias yuav rov qab los. Hauv ntej, txhua tus nqi uas yuav tsum tau them yog lub tuam txhab them tab sis cov nyiaj tau los sib npaug yog 0.
Cov kauj ruam
Kauj Ruam 1. Txiav txim siab koj lub tuam txhab cov nqi tsub
Cov nqi tsub yog cov nqi uas tsis yog nyob ntawm qhov ntim khoom. Cov nqi xauj tsev thiab nqi hluav taws xob yuav yog piv txwv ntawm cov nqi tsub nqi, vim tias koj yuav them nyiaj ib yam rau lawv tsis hais pes tsawg chav koj tsim lossis muag. Txheeb cais txhua yam koj lub tuam txhab cov nqi tsub rau ib lub sijhawm thiab ntxiv lawv ua ke.
Kauj Ruam 2. Txiav txim siab koj lub tuam txhab tus nqi sib txawv
Cov nqi sib txawv yog cov uas yuav hloov pauv nrog rau ntim ntau lawm. Piv txwv li, kev lag luam uas muag lub tsho yuav tsum yuav ntau lub tsho yog tias lawv xav muag ntau lub tsho, yog li tus nqi yuav cov tsho yog tus nqi sib txawv.
Kauj Ruam 3. Txiav txim siab tus nqi uas koj yuav muag koj cov khoom
Cov phiaj xwm tus nqi yog ib feem ntawm cov phiaj xwm kev lag luam ntau dua, thiab tuaj yeem ua tau yooj yim. Txawm li cas los xij, koj paub tias koj tus nqi yuav tsawg kawg li siab li koj cov nqi tsim khoom.
Kauj Ruam 4. Xam koj cov nyiaj tau los ntawm cov nyiaj tau los
Cov nyiaj tau los ntawm cov khoom hauv nruab nrab sawv cev ntau npaum li cas cov nyiaj uas txhua lub tsev muag tau coj tuaj tom qab rov qab tau nws tus kheej cov nqi sib txawv. Nws tau suav los ntawm kev rho tawm ib chav tus nqi sib txawv los ntawm nws tus nqi muag.
Cov Nyiaj Pab Them Nqi = (Muag tus nqi / chav tsev - Tus nqi sib txawv / chav tsev)
Kauj Ruam 5. Xam koj lub tuam txhab so-txawm tias tus taw tes
Qhov sib tsoo-txawm hais qhia koj qhov ntim ntawm kev muag khoom koj yuav tau ua tiav kom npog tag nrho koj cov nqi. Nws tau suav los ntawm kev faib tag nrho koj cov nqi tsub los ntawm koj cov khoom lag luam qhov txiaj ntsig.
Break Even Point = Total Fixed Cost / Contribution Margin
Kauj Ruam 6. Npaj nws ntawm kab ntawv
- X-axis yog 'tus lej ntawm chav nyob' thiab Y-axis yog 'nyiaj tau los'.
- Cov phiaj xwm ntawm Tus nqi tsub nqi yuav yog kab sib dhos rau X axis thiab siab dua X axis.
- Kab ntawm Tus Nqi Tag Nrho yuav pib los ntawm qhov chaw uas kab ntawm tus nqi tsau raws li Y axis. Nws yuav muaj qhov nqes hav zoo.
- Cov kab ntawm cov nyiaj tau los ntawm kev muag khoom yuav pib los ntawm keeb kwm (0, 0) thiab nce mus rau saum toj nrog qhov nqes hav ntau dua li ntawm tag nrho cov nqi kab.
- Lub ntsiab lus uas ob kab no sib tshuam yuav yog 'Break Even Point'.
Lub tswv yim
- Kev sib tsoo txawm tias tsuas yog cov khoom siv (piv txwv li, tus nqi nkaus xwb) kev tshuaj xyuas, raws li nws qhia koj tsis muaj dab tsi txog qhov kev muag khoom tiag tiag yuav zoo li cas rau cov khoom ntawm cov nqi sib txawv no.
- Nws xav tias cov nqi tsub (FC) tsis tu ncua. Txawm hais tias qhov no muaj tseeb nyob rau lub sijhawm luv luv, kev nce qib hauv kev tsim khoom yuav ua rau cov nqi tsub kom nce.
- Nws kwv yees tus nqi sib txawv nruab nrab yog qhov ib txwm ntawm cov khoom tsim tawm, yam tsawg kawg hauv qhov ntau ntawm qhov yuav muaj peev xwm ntawm kev muag khoom. (xws li, linearity).
- Hauv ntau lub tuam txhab cov khoom lag luam, nws xav tias cov txheeb ze sib piv ntawm txhua cov khoom muag thiab tsim tawm tas li (piv txwv li, kev muag khoom sib xyaw tas li).
