Nqi-kev pab tsom xam ntawm tej lub tuam txhab - lub hauv paus ntawm nws kev loj hlob

Cov qhabnias ntawm kev ua hauj lwm yog ntsuas rau ntawm lawv tsis thiab txheeb ze cov ntsiab lus uas. Ib tug ntawm lub ntsiab ntsuas ntawm kev ua si yog ib tug nqi-kev pab tsom xam. Nyob rau hauv dav dav, lub tswvyim ntawm profitability txhais tau tias profitability. Yog hais tias cov kev tshwm sim ntawm kev muag khoom ntau tshaj tus nqi ntawm nws cov ntau lawm, tsim ib qhov nqi ntawm cov nyiaj, lub tuam txhab yog xav tau tus nqi. Profitability muaj ntxaum economic chaw uas qhia tag nrho cov system ntawm indicators. Lawv muaj ib tug txiav txim siab zoo - lub profit ib muaj ib tug ruble nyiaj ua lag luam nyob rau hauv capital cuab tam. Tag nrho cov margins yog ntsuas nyob rau hauv tus kwv tij cov lus.

Txhua lub tuam txhab muab lub operating, investing thiab txais kev ua ub no. Raws li, qhov nqi-kev pab tsom xam nqa tawm los ntawm txoj kev ntsuas xws li rov qab rau cov cuab tam, khoom, ntau lawm cov cuab tam, kev nqis peev uas thiab kev nyab xeeb.

Nrog rau tag nrho cov nqi-hauj lwm zoo tsom xam ntawm lub kwv yees tawm los ntawm cov khoom no yog raws li nram no:

- profitability ntawm kev muag khoom,

- lub profitability ntawm ntau lawm.

Nqi-kev pab tsom xam, nyob rau hauv sib piv rau lub profit tsom xam, siab qhia kawg tshwm sim ntawm kev tswj. Cov theem ntawm profitability, uas yog tus piv ntawm profit rau lub ntim ntawm kev ua hauj lwm ua, cia yuav muaj tiag txog cov kev ua ub nyob rau hauv lub qhia lub sij hawm thiab muab piv rau nws nrog cov kev tshwm sim ntawm kev ua hauj lwm nyob rau hauv ua ntej sij hawm. Cov nqi-kev pab tsom xam tam sim no siv rau kev ntsuam xyuas cov kev ua si thiab rau qhov kev siv ntawm lub peev txoj cai thiab pricing.

Profitability ntawm cov khoom (RP) - tus piv ntawm profit rau tus nqi nqi. Nws yog payment siv cov mis:

RP = (PS / SP) * 100%

Cn qhov twg tus nqi ntawm ntau lawm,

PP - lub profit los ntawm cov muag khoom.

Ib tug ntawm qhov zoo tshaj hom profitability Analysis yog ib tug factorial tsom xam ntawm profitability ntawm ntau lawm. Nrog nws txiav txim rau tej yam ntawm ntau yam nyob rau theem ntawm kev muag khoom profit. Rau xws li suav siv cov mis:

- tej yam ntawm kev muag khoom nyiaj:

Δ Pp = PPG × (IV - 1)

qhov twg Δ PP - viav vias profits los ntawm cov nyiaj tau los

PPG - lub profit ntawm lub xyoo dhau los,

Yves - Index of Revenue, xam raws li tus piv ntawm cov nyiaj tau ntawm qhov qhia xyoo (nyob rau hauv) rau cov nyiaj ntawm lub xyoo dhau los (BN);

- tej yam uas cov theem ntawm tus nqi:

Δ Ps = C × Ives - Hla,

qhov twg Δ Ps - viav vias profits vim nqi,

Los ntawm qhov twg, C - nqi ntawm ntau lawm qhia thiab yav dhau los sij hawm;

- tej yam uas cov theem ntawm cov thawj coj cov nqi:

Pur Δ × IV = Wn - UB,

qhov twg Δ pur - viav vias profits ntawm cov nuj nqis ntawm cov theem ntawm cov thawj coj cov nuj nqis,

Uro thiab Wn - administrative cov nqi ntawm tus qhia thiab rau yav tas los lub sij hawm;

- tej yam uas cov theem ntawm coj mus muag nuj nqis:

RCC Δ = YOG × IV - KPo,

qhov twg Δ RCC - viav vias profits los ntawm muag cov nuj nqis,

Cros thiab lub PKK - coj mus muag nqi ntawm cov qhia thiab yav dhau los lub sij hawm;

Lub sum tag nrho cov kev hloov ntawm qhov zoo tshaj muab lub txiaj ntsim ntawm ib tug kev hloov nyob rau hauv profits rau ib tug tej lub sij hawm:

Δ = Δ P + Δ Pp Ps + Δ + Δ pur RCC.

Analysis ntawm lub rov qab rau kev ncaj ncees yog xam raws li xws tsis:

- rov qab rau capital tuam txhab uas muag (RCP):

RCP = (SP / CP) * 100%

KP - tus nqi ntawm cov peev,

PE - net profit;

Tus cim qhia cov hauj lwm zoo ntawm ib qhov chaw lub capital thiab laij tus nqi ntawm cov nyiaj, uas ntog rau lub tsev ntawm qhov capital. Hloov tus nqi ntawm rov qab rau kev ncaj ncees nws yog feem ntau tshwm sim los ntawm hloov mus hloov los nyob rau hauv lub Tshuag nqi nyob rau hauv Tshuag exchanges. Yog li ntawd, lub siab tus nqi ntawm cov index tsis tas qhia ib siab rov qab los ntawm capital;

- Rov qab mus rau nyiaj ua lag luam capital (Rick):

Rick = PP / IR * 100%

qhov twg IR - peev peev.

Qhov no xam qhia cov efficiency ntawm ntev-lub sij hawm kev nqis peev. Lawv tus nqi yog txiav txim los ntawm lub accounting cov ntaub ntawv, raws li cov sum ntawm ntev-lub sij hawm liabilities thiab shareholders 'kev ncaj ncees;

- lub profitability ntawm tag nrho cov peev ntawm lub enterprise (Rokp):

Rokp = PE / B * 100%

qhov twg B - qhov tshwm sim ntawm qhov nqi koj tshuav rau lub sij hawm.

Qhov no piv qhia cov efficiency ntawm tag nrho cov peev ntawm lub enterprise. Nyob rau hauv cov ntaub ntawv no, txoj kev loj hlob npaum li cas qha cov high efficiency ntawm capital siv. Tej zaum yuav txo tau ntawm tus nqi ntawm no piv tej zaum yuav qhia ib tug caij nplooj zeeg nyob rau hauv neeg kev thov rau cov khoom los yog cov seem cov cuab tam.