Tag nrho cov nqi ntawm kev tsim khoom hauv lub sijhawm luv

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Txawm hais tias qhov zoo thiab hom ntawm tus kheej cov peev txheej koom nrog hauv kev tsim cov khoom lossis kev pabcuam, tus nqi ntawm lawv siv cuam tshuam rau kev tsim cov nqi tsim khoom. Hauv lub sijhawm luv luv, tus nqi ntsuas ntawm cov peev txheej thiab cov khoom siv los ntawm lub tuam txhab tuaj yeem yog qhov tsis tu ncua thiab sib txawv.

Lub sijhawm yog dab tsi

Lub sijhawm luv luv yog lub sijhawm zoo li lub sijhawm uas lub tuam txhab muaj peev xwm nce qhov ntim ntawm nws cov peev txheej dhau los, cuam tshuam nrog kev siv zog ntau dua thiab siv tau zoo ntawm cov cuab yeej uas twb muaj lawm.

Nyob rau hauv lub sijhawm luv luv, ib lub tuam txhab siv cov khoom ruaj khov thiab sib txawv ntawm cov khoom tsim nyog los tsim cov khoom lossis muab kev pabcuam.

Fixed factor:

• nqi ntawm cov khoom siv;
• pabcuam tsheb thauj;
• muab cov khoom xa tuaj;
• muaj kev lag luammanufacturers ntawm cov khoom zoo sib xws.

Variable indicators:

• raw cov ntaub ntawv thiab cov khoom siv, tus nqi uas nyob ntawm qhov nce hauv kev tsim khoom;
• roj thiab hluav taws xob siv los ntawm cov zis;
• them nyiaj rau cov neeg ua haujlwm.

Cov no yog cov cim qhia txog kev rov qab los lossis kev ua haujlwm ntawm kev siv cov khoom tsim khoom. Lawv feem ntau kawm:

• creditors;
• tswv;
• by investor.

Tus nqi sib txawv

Raws li twb tau sau tseg lawm, hauv lub sijhawm luv luv, cov ntsuas ntawm cov khoom lag luam koom nrog yog qhov tsis tu ncua lossis hloov pauv. Lub tuam txhab cov nqi tsim khoom hauv lub sijhawm luv luv yuav raug kho lossis hloov pauv, raws li.

Tus nqi tas li yog cov nqi uas nyob twj ywm tsis hais txog qhov ntim ntau lawm.

Tom qab tag nrho, txawm tias tsis muaj qhov tso tawm, piv txwv li, "kev kaw" ntawm kev lag luam, cov nqi tas li tseem nyob.

Cov no suav nrog:

• Rent.
• Tus nqi kho loj.
• Cov cuab yeej siv thev naus laus zis ntawm kev lag luam: khoom siv, tshuab, lwm qhov chaw tsim khoom.
• Tus nqi khiav haujlwm rau thaj chaw.
• Cov nuj nqis rau kev tswj hwm thiab tswj cov neeg ua haujlwm.

Tus nqi sib txawv, tsis zoo li yav dhau los, hloov pauv nyob ntawm qhov nce (qis) hauv qhov ntim ntawm cov khoom siv lossis cov kev pabcuam ua haujlwm. Ntxiv mus, tus nqi sib txawv coj tus cwj pwm tsis meej: ua ntej lawv txo qis raws lintsig txog qhov ntim ntawm cov zis, thiab tom qab ntawd qhov ntim ntawm tag nrho cov nqi ntawm cov nqi sib txawv nce. Qhov no tau piav qhia los ntawm txoj cai ntawm kev txo qis rov qab los ntawm cov khoom lag luam.

Ntawd yog, thaum xub thawj, thaum nce tus nqi tso tawm, yuav tsum muaj tus nqi me me ntawm cov nqi sib txawv, thiab tom qab ntawd, raws li kev txhim kho thiab nce hauv cov khoom ntim, ntau thiab ntau cov peev txheej tau siv, thiab cov nqi sib txawv. loj hlob raws li.

Cov no suav nrog:

• Tus nqi cuam tshuam nrog kev yuav khoom thiab cov khoom siv.
• nqi hluav taws xob.
• Kev tau txais cov khoom siv pabcuam xav tau los ua kom cov zis ntau ntxiv.
• Tus nqi ntawm cov neeg ua haujlwm piecework vim kev tsim khoom ntau ntxiv.

lawv sib txawv

Txoj kev xav thiab xyaum ua, cov nqi lossis cov nqi ntawm kev tsim khoom hauv lub sijhawm luv yog cais raws li qhov ruaj khov thiab sib txawv. Cov no yog cov cim tseem ceeb rau kev txiav txim siab qhov ua tau zoo ntawm txhua yam ntawm kev lag luam.

Lub xub ntiag ntawm cov nqi tas li thiab hloov pauv ib txwm qhia lub sijhawm luv luv ntawm kev tsim khoom hauv cov haujlwm ntawm lub tuam txhab.

Qhov taw qhia tag nrho ntawm qhov tsis tu ncua thiab qhov sib txawv ua rau tag nrho, tag nrho cov nqi.

Nws tuaj yeem txiav txim siab tias tag nrho cov nqi yog kev cuam tshuam ntawm lub tuam txhab cov nqi ruaj khov thiab cov nqi sib txawv hauv lub sijhawm luv.

Ib qho tseem ceeb: ntawm xoom ntau lawm ntim, tag nrho cov nqi yog zoo ib yam rau cov nqi tas thiab rov qab thaum nce lossis nce ntimntau lawm, tag nrho cov nqi ntawm ntau lawm nyob rau hauv lub luv luv nce nyob rau hauv ncaj qha kev faib ua feem rau qhov nce nyob rau hauv qhov sib txawv yam.

Unit indicators or unit nqi

Dynamics ntawm cov nqi tsim khoom hauv lub sijhawm luv luv, lawv qhov kev vam khom rau qhov nce ntawm cov khoom ntim tau suav los ntawm kev sib piv cov nqi ntawm cov nqi ruaj khov thiab sib txawv.

Nyob rau hauv lem, txhawm rau txiav txim siab qhov ua tau zoo ntawm lub tuam txhab, cov nqi uas tshwm sim hauv ib chav tsev ntawm cov zis raug xam. Cov ntsuas tau txais yog hu ua qhov nruab nrab, chav tsev lossis cov nqi tsim khoom tshwj xeeb hauv lub sijhawm luv luv, luv luv - nqi.

Lawv raug cais raws li hauv qab no:

1. Tus nqi nruab nrab tag nrho ntawm kev tsim khoom (ATC) - lawv tuaj yeem suav tau los ntawm kev ntxiv cov khoom nruab nrab ntawm cov nqi nruab nrab thiab cov nqi sib txawv, qhov taw qhia ua haujlwm piv nrog tus nqi qib rau lub tuam txhab cov khoom.
2. Tus Nqi Them Nruab Nrab (AFC) - Raws li kev tsim khoom nce, cov nqi nruab nrab yuav txo qis rau ib chav ntawm cov zis.
3. Ntau qhov sib txawv (AVC) - lub tuam txhab cov nqi tsim khoom siv rau kev tsim khoom ntawm ib chav tsev ntawm cov khoom. Nws yog ib qho kev ntsuas ntawm kev ua haujlwm ntawm lub tuam txhab kev siv cov peev txheej. Nws yog qhov ntsuas ntawm cov nqi sib txawv uas txiav txim siab seb lub tuam txhab puas yuav nthuav dav ntau lawm, txo nws, lossis txawm tawm hauv kev ua lag luam.

Kev xam cov nqi ntawm ib chav tsev ntawm cov khoom tsim tau tso cai rau lub tuam txhab "ua kom nrawm", teb raws sijhawm raunce tus nqi, ua haujlwm zoo dua, txhim kho tus nqi ntawm cov khoom zoo.

Thaum lub tuam txhab tau pib tsim cov khoom lag luam ntxiv, nws yuav tsum suav cov nqi marginal.

Tseem ntawm cov nqi tsim khoom hauv luv luv thiab lawv cov kev sib raug zoo nrog ib leeg

Txhua tus nqi cuam tshuam nrog kev tsim cov khoom tsim tawm ntau tshaj ntawm cov khoom tsim tawm, uas yog, nrog rau kev tsim cov khoom ntxiv (cov kev pabcuam), hu ua marginal cost.

Tus nqi Marginal yog xam los ntawm kev faib tus nqi hloov pauv ntawm tus nqi nruab nrab los ntawm tus nqi hloov pauv hauv cov zis.

Piv txwv li, hauv kev tsim cov tshuaj pleev ib ce, lub tuam txhab tus nqi sib txawv tau nce los ntawm 1420 txog 1600 rubles ib chav tsev ntawm kev tsim khoom. Nyob rau tib lub sijhawm, qhov ntim ntawm cov khoom tsim tau nce ntawm 550 txog 600 units ntawm cov tshuaj.

Tom qab ntawd tus nqi marginal yuav yog:

MC (marginal cost)=(1600 - 1420): (600 - 550)=3, 6

Tus nqi tsim khoom thiab yog vim li cas rau lawv hloov

Tus nqi marginal sib txawv nrog qhov ntim ntawm qhov nruab nrab (tag nrho) cov nqi tsim khoom.

Txawm li cas los xij, cov nqi tsim khoom sib txawv coj txawv ntawm qhov luv thiab ntev.

Piv txwv li, vim qhov tseeb tias cov nqi ruaj khov tsis hloov mus ntev, lawv ib txwm xoom los ntawm kev txhais nyob rau lub sijhawm no.

Productivity is marginal products

Marginal nqi yog ib txwm marginal variable nqi. Yog li ntawd, kev suav cov nqi nruab nrab hauv lub sijhawm luv luv rau ib chav tsev ntawm cov zis yog qhov tseem ceeb heev. Yog tsis muaj nws, nws tsis tuaj yeem xam tus nqi marginal uas lub tuam txhab yuav muaj nyob rau hauv rooj plaub ntawm kev nce hauv kev tsim khoom, nrog rau suav cov nyiaj tau los rau kev khaws cia rau ib chav tsev ntawm cov khoom tsim tawm.

Piv txwv tias tus nqi marginal (ntxiv) tsawg dua tus nqi nruab nrab ntawm cov khoom tsim tawm, ntau lawm yuav txo tus nqi ntxiv rau ib chav. Yog tias tus nqi cuam tshuam nrog kev tsim cov khoom lag luam ntxiv yog siab dua qhov nruab nrab, tom qab ntawd cov khoom tsim tawm yuav pom qhov nce ntawm cov nqi nruab nrab.

Nws muaj kev sib raug zoo ntawm tus nqi marginal thiab marginal khoom, uas yog to taub raws li kev ua hauj lwm productivity: tsuav yog cov marginal khoom loj hlob, yuav muaj ib tug txo nyob rau hauv marginal thiab nruab nrab cov nqi sib txawv. Cov khoom lag luam marginal thiab nruab nrab ncav cuag lawv qhov siab tshaj plaws ntawm qhov tsawg kawg nkaus thiab cov nqi sib txawv.

Qhov kev ua tiav tseem ceeb ntawm cov chaw tsim khoom yuav yog qhov tshaj ntawm tus nqi muag ntawm cov khoom tshaj tus nqi marginal ntawm nws cov khoom.

siv tswv yim txog kev paub txog cov nqi

Txhua txoj kev xav yam tsis muaj kev siv hauv kev xyaum yuav nyob twj ywm hauv cov khoom ua si ntawm cov kws lag luam.

Txhawm rau tiv thaiv qhov no tshwm sim, kuv yuav muab qee qhov piv txwv ntawm kev siv cov ntaub ntawv tau txais hauv kev xyaumcov tuam txhab.

Xaiv tag nrho cov nqi kom raug.

Piv txwv. Lub tuam txhab cov nyiaj tau los tag nrho hauv 2017 yog 3,200,000 rubles. Cov nyiaj tau los ntawm lub tuam txhab tau nthuav tawm hauv 400,000 rubles. Txhawm rau xam cov nqi ntawm kev lag luam rau xyoo 2017, koj yuav tsum paub qhov txawv ntawm cov nyiaj tau los thiab cov nyiaj tau los.

Hloov pauv cov nqi tsim khoom hauv lub sijhawm luv rau lub tuam txhab hauv qhov xwm txheej no yuav qhia raws li hauv qab no:

3200,000 - 400,000=2,800,000 (RUB)

Tus nqi ntawm kev lag luam hauv 2017 2800 txhiab rubles

Kev xyaum suav cov nqi tas li

Txhawm rau txiav txim siab tus nqi tas li, cia peb xav tias tag nrho cov nqi ntawm lub tuam txhab uas tsim lub qhov muag lo ntsiab muag hauv lub Peb Hlis 2018 yog 700 txhiab rubles. Nyob rau tib lub sijhawm, tus nqi sib txawv yog sib npaug li 300 txhiab rubles.

Txhawm rau xam tus nqi ntawm cov nqi tsim khoom ruaj khov hauv lub sijhawm luv, koj yuav tsum tau rho tawm qhov hloov pauv ntawm tus nqi tag nrho.

Tom qab ntawd qhov kev suav rau lub Peb Hlis tus nqi yuav zoo li no:

700 - 300=400 txhiab rubles.

Ib yam li ntawd, koj tuaj yeem txiav txim siab qhov hloov pauv ntawm tus nqi sib txawv.

Tus nqi tsim khoom thiab nws txhais

Tus nqi tsim khoom hauv lub sijhawm luv yog cov nqi cuam tshuam nrog kev tsim khoom lossis kev pabcuam.

Xav tias qhov chaw tsim khoom siv huv huv tau tshwm sim cov nqi qhia hauv cov lus hauv qab no hauv H1 2016:

Cov nqi lossis cov khoom siv nyiaj	Tus nqi ntawm qhov ntsuas hauv rubles
Raw materi althiab khoom siv	820 000
nyiaj hli cov neeg ua haujlwm	1,350,000
nqi xauj	300,000
cov nqi sib tham	60,000
se thiab nqi	480,000

Txhim tus nqi qauv ntawm lub tuam txhab xaiv.

Kev tsim kho suav nrog kev txiav txim siab qhov sib faib ntawm txhua yam ntawm kev siv nyiaj hauv tag nrho cov nqi ntawm lub koom haum, coj los ua ib puas feem pua. Nyob rau hauv lub tswv yim version, lawv qhia tag nrho yog 3,010,000 rubles.

Tus qauv ntawm cov nqi tsim khoom hauv lub sijhawm luv luv yog qhia hauv lub rooj.

nqi khoom	tus nqi ntawm qhov ntsuas hauv rubles	share in tag nrho cov qauv % nqi
raw khoom thiab khoom siv	820 000	27
nyiaj hli	1350 000	46
rental	300,000	9
them nqi hluav taws xob kev pabcuam	60,000	2
taxes and fees	480,000	16

Cov nqi lag luam, kev suav txheej

Xav tias cov txiaj ntsig ntawm cov nroj tsuag excavator rau lub quarter thib ob ntawm 2018 tau pom cov ntaub ntawv hauv qab no ntawm cov nqi tsim khoom:

1. Cov nuj nqis raukev yuav khoom raw thiab cov ntaub ntawv: 2,800,000 rubles.
2. Kev them nyiaj ua haujlwm rau cov neeg ua haujlwm: 220,000 rubles.
3. Cov nqi them rau kev tswj hwm: 150,000 rubles.
4. Kev them nyiaj ua haujlwm raws li cov nyiaj hli: 315,000 rubles.
5. Xav ntawm qhov chaw tsim khoom ntxiv: 100,000 rubles.
6. Kev them nyiaj rau dej: 5,000 rubles.
7. Tus nqi hluav taws xob: RUB 8,160.
8. Cua sov: 6500 rubles.

Peb suav cov nqi sib txawv thiab ruaj khov ntawm cov tuam txhab hauv lub quarter thib ob ntawm 2018 thiab cov nqi nruab nrab ntawm qhov sib txawv ntawm ib chav tsev ntawm kev tsim khoom, yog tias 520 cov khoom siv tshwj xeeb tau tsim nyob rau lub sijhawm no.

Rau qhov tseeb ntawm kev suav, nws yog qhov tsim nyog los txiav txim siab cov ntsuas hauv qab no:

• Tus nqi sib txawv xws li cov khoom siv - qhov ntau peb tsim, ntau chav peb tsim.
• Cov nqi tas li, xws li nqi xauj tsev, uas yuav them txawm tias lub lag luam puas ua haujlwm lossis tsis ua haujlwm, kuj suav nrog cov thawj coj thiab cov nyiaj hli tswj hwm, thiab lwm yam nuj nqis.
• Pab pawg tus nqi los ntawm hom thiab lawv cov qauv kev faib tawm.

Summing tus nqi tas:

• Kev them nyiaj rau kev tswj hwm: 150,000 rubles
• Nyiaj hli rau cov neeg ua haujlwm tswj hwm: RUB 315,000
• Xauj rau cov chaw tsim khoom ntxiv: RUB 100,000
• nqi cua sov: RUB 6500

Tag nrho cov nqi tas ntawm lub tuam txhab hauv txhiab rubles:

150 + 315 + 100 + 6.5=571.5 tr. los yog 571500rubles.

Tus nqi sib txawv:

• Cov nuj nqis rau kev yuav cov khoom siv raw thiab cov khoom siv: 2,800,000 rubles
• Tus nqi them nyiaj ua haujlwm rau cov neeg ua haujlwm: 220,000 rubles
• Cov nuj nqis rau dej: 5000 rubles
• Kev them nyiaj hluav taws xob: RUB 8,160

Tag nrho cov nqi sib txawv ntawm lub tuam txhab hauv txhiab rubles:

2800 + 220 + 5 + 8, 16=3,033.16 txhiab rubles los yog 3,033,160 rubles.

Vim qhov tseeb tias thaum lub sijhawm txiav txim siab cov nroj tsuag tsim 520 units ntawm cov khoom, qhov nruab nrab tus nqi sib txawv ntawm ib chav tsev ntawm kev tsim khoom yuav yog:

3 033 160: 520=RUB 5833

Yog li, kev suav cov nqi hauv kev lag luam hauv lub sijhawm luv luv tau pom cov yam ntxwv ntawm kev tsim khoom hauv qab no:

• Tag nrho cov nqi tas li yog 624,500 rubles
• Tag nrho cov nqi sib txawv yog li RUB 3,033,160
• Tus nqi sib txawv ntawm ib chav tsev ntawm cov khoom tso tawm yog 5833 rubles.

Ib ob peb lo lus hais txog kev tsim khoom thiab qhov cuam tshuam rau tus nqi

Raws li pom tseeb los ntawm cov khoom siv dhau los, cov txheej txheem tsim khoom suav nrog kev siv tswv yim ntawm cov peev txheej muaj nyob hauv kev lag luam. Hauv qhov no, muaj qee qhov kev sib raug zoo ntawm qhov ntim ntawm cov khoom tsim thiab cov peev txheej tsim khoom siv rau kev tsim khoom.

Nws feem ntau yog qhia los ntawm kev siv ntau lawm.

Conventionally, tag nrho cov complex ntawm kev lag luam peev txheej tuaj yeem sawv cev raws li qhov dav, raws li nws, qhov nruab nrab ntawm kev ua haujlwm, nyiaj txiag,khoom.

Raws li qhov xwm txheej no, cov haujlwm tsim khoom tau sau raws li hauv qab no:

Q=f (L+K+ M), where

Q - qhov ntsuas siab tshaj plaws ntawm cov khoom tsim tawm raws li cov xwm txheej ntawm cov cuab yeej siv thev naus laus zis rau cov cim qhia ntawm kev ua haujlwm - L, peev - K thiab cov khoom siv - M.

Yog li ntawd, kev tsim khoom lag luam yog qhov tseem ceeb ntawm kev qhia txog kev sib raug zoo ntawm cov khoom tsim los txiav txim siab kev sib cuam tshuam thiab kev koom tes ntawm txhua qhov taw qhia hauv kev tsim cov khoom lossis kev pabcuam.

Siv ntau yam ntsuas ntawm cov yam ntxwv ntawm kev ua haujlwm, koj tuaj yeem nrhiav kev pom zoo ua ke ntawm txhua qhov ntsuas cuam tshuam kom ua tiav qhov ntim ntau lawm. Tsis tas li ntawd, koj tuaj yeem pom meej tias qhov ntim ntawm kev tsim khoom hloov pauv li cas vim qhov kev hloov pauv ntawm qhov tsis ua haujlwm, txiav txim siab qhov tseem tsis tau paub txog lub peev xwm ntawm lub tuam txhab (kev lag luam).

Cov txiaj ntsig thiab kev txiav txim siab txog qhov xwm txheej ntawm cov nqi thiab lawv lub luag haujlwm hauv kev tsim khoom

Kev tsim khoom lossis kev pabcuam yuav tsum tau them nqi, thaum txhua lub tuam txhab sim kom tau txais txiaj ntsig siab tshaj plaws los ntawm nws cov haujlwm.

Txhawm rau txhim kho cov txheej txheem tsim khoom, lawv txo lawv cov nqi, uas yog qhov tseem ceeb ntawm tag nrho cov nqi ntawm kev ua haujlwm, nyiaj txiag thiab cov khoom siv raw rau kev tsim cov khoom.

Tus nqi tshwm sim:

• Explicit - nyiaj hli, nyiaj ua haujlwm hauv tuam txhab nyiaj, qiv nyiaj, them nqi thauj, kev cog lus ua haujlwm.
• Implicit - cov nqi sab hauv ntawm lub tuam txhab, txhais raws li tus nqi ntawm kev tswj hwm thiab faib cov peev txheejcov tswv, hauv cov ntsiab lus nyiaj txiag - qhov tsis txaus ntawm lub tuam txhab cov nyiaj.
• Regular - nqi xauj tsev, nqi hluav taws xob.
• Tus nqi sib txawv tuaj yeem raug txo lossis nce hauv ib lub lag luam nyob ntawm qhov ntim ntau lawm - cov no yog cov khoom siv raw, cov khoom siv, cov nyiaj ua haujlwm ib teev.
• Irretrievable - feem ntau cuam tshuam nrog kev pib ua haujlwm lossis kev hloov pauv tseem ceeb hauv kev lag luam.
• Tus nqi nruab nrab yog xam rau ib chav tsev ntawm cov zis.
• Tus nqi marginal yog qhov ntsuas ntawm tus nqi nce ntxiv rau ib chav tsev ntxiv uas tsim tawm.
• Tus nqi faib khoom yog cov nqi tsim nyog txhawm rau xa cov khoom mus rau cov neeg siv khoom kawg.

Lub luag haujlwm tseem ceeb ntawm txhua lub tuam txhab ua tus koom nrog hauv cov txheej txheem tsim khoom yog txo cov nqi tsim khoom, txhim kho cov nqi tsim khoom thiab ua kom tau nyiaj ntau tshaj.