Break ma point a excel. Umarnin don nemo madaidaicin madaidaicin a cikin Excel

Dole ne a ci gaba da ci gaba da nasarar kamfanin, kuma don haka ya zama dole don ƙayyade iyakokin aminci na girman tallace-tallace. Ana iya samun wannan bayanin ta amfani da madaidaicin madaidaicin. Bari mu gano menene, menene amfaninsa, da yadda ake yin lissafi ta amfani da kayan aikin Microsoft Excel.

Sanya madaidaicin madaidaici

Sakamakon ayyukan kasuwancin na wani lokaci shine samun kudin shiga da farashi. Don gano matakin riba, ana cire kashe kuɗi daga samun kudin shiga, amma sakamakon ba koyaushe yana da kyau ba, musamman idan ƙungiyar ta shiga kasuwa kwanan nan. Matsakaicin madaidaicin yanayi shine yanayin tattalin arziki inda samun kudin shiga ya shafi kudade, amma har yanzu kamfanin bai samu riba ba.. Ƙimar daidaitawa ba su da sifili.

Samar da hutu-ko da ma'ana yana kawo fahimtar nawa ake buƙatar samarwa da siyarwa don tabbatar da ingantaccen ci gaba. Ana ƙididdige wannan alamar don sanin yanayin kasuwancin. Idan akwai manyan samarwa da alamun tallace-tallace sama da raguwa-ko da ma'ana, kamfanin yana aiki da ƙarfi, haɗarin yana da kaɗan. Har ila yau, yin la'akari da halin da ake ciki daga sifili yana taimaka wa manajoji yin manyan yanke shawara - alal misali, don fadada samarwa da gabatar da sababbin hanyoyin. Ana ba da bayanan da aka samu ga masu zuba jari da masu ba da bashi don tabbatar da dorewar kungiyar.

Break Even Point Formula a cikin Excel

Kuna iya ƙididdige ƙimar a wurin sifili ta amfani da wannan dabara: P*X - FC - VC*X = 0. Dabarun ƙima:

• P - farashin samfurin don mai siye;
• X shine ƙarar samarwa;
• FC - ƙayyadaddun farashin;
• VC shine madaidaicin farashin da kamfani ke jawowa wajen samar da sashin samfur.

Sauye-sauye guda biyu a cikin dabara musamman suna shafar riba - adadin samfurin da aka samar da kuma farashin da ba a kayyade ba. Wadannan alamun suna da alaƙa, canjin su yana haifar da karuwa ko raguwa a cikin kudin shiga. Bugu da ƙari, daidai da kuɗin kuɗi, akwai raka'a na halitta - ana yin lissafin adadin kayayyaki bisa ga tsari mai zuwa: X = FC/(P - VC). Kafaffen farashin (FC) an raba su ta hanyar bambanci tsakanin farashi (P) da farashi mara ƙayyadaddun (VC) don samun adadin samfuran da aka sayar da ake buƙata don kwanciyar hankali.

Ana la'akari da adadin kudaden shiga da ke rufe kashe kuɗi a wani sanannen adadin samarwa. Ana ninka mai nuna alama ta farashin kowace raka'a na mai kyau da aka samar: P*X. Lokacin da aka san dabarun da suka wajaba, lokaci ya yi da za a gano a waɗanne alamomin kasuwancin zai kasance a cikin tsaka tsaki.

Karya lissafin ma'ana

Masana tattalin arziki sun san hanyoyi da yawa don gano alamun da ake buƙata don buga madaidaicin-ko da. Kowannen su yana amfani da maƙunsar bayanai na Microsoft Excel kuma suna aiki tare da dabaru.

Samfurin ƙididdige madaidaicin madaidaicin kamfani

Tuna! Lokacin zayyana lokacin tattalin arziƙin sifili, ƙididdige ƙima da ƙididdige ƙima.

Samar da raguwa-ko da ma'ana shine kyakkyawan tsari don haɓaka ƙungiya; a gaskiya, sakamakon zai iya canzawa saboda karuwar farashin da ba a zata ba ko raguwar buƙata. Yi la'akari da zato da ke aiki yayin lissafin:

• yawan kayan da aka samar da kuma farashin suna da alaƙa da layi;
• iyawar samarwa da nau'in samfurin sun kasance iri ɗaya;
• farashin da farashin da ba a kayyade ba ya kasance mai dorewa a cikin tazarar lokacin la'akari;
• Yawan da aka samar yana daidai da tallace-tallace, babu samfurin samfurin;
• Za'a iya hasashen farashin canji tare da cikakkiyar daidaito.

Matakai na ƙididdige madaidaicin madaidaicin bisa ga AD Sheremet

Bisa ka'idar masanin tattalin arziki AD Sheremet, ya kamata a ƙayyade ma'anar sifili a matakai uku. Masanin kimiyya ya yi imanin cewa kungiyoyi suna buƙatar bayanai game da wannan alamar don su kasance a cikin yankin aminci da fadada shi gwargwadon yiwuwar. Bari mu kalli matakan da Sheremet ta zayyana:

1. Samun bayanai game da adadin samfuran da aka samar, samun kudin shiga da kashe kuɗi, matakin tallace-tallace.
2. Ƙayyade ƙayyadaddun ƙayyadaddun kuɗaɗen da ba na yau da kullun ba, da kuma bayan - sifili batu da kewayon wanda aikin ƙungiyar ke da aminci.
3. Gano daidai adadin kayan da aka samar da aka sayar don wani kamfani.

Zaɓin lissafin farko: mun san farashin da girman tallace-tallace

Ta hanyar gyaggyara ma'anar sifili, muna lissafin farashin samfurin, ta hanyar saita abin da zai yiwu a cimma ƙimar tsaka tsaki. Don fara lissafin, kuna buƙatar samun bayanai game da asarar dindindin na ƙungiyar, farashin kayayyaki da tallace-tallace da aka tsara. An rubuta dabarar kamar haka: P = (FC + VC(X))/H. VC(X) yana nufin cewa kana buƙatar ninka farashin farashi ta adadin kayan da aka sayar. Sakamakon a cikin sigar tebur zai yi kama da haka:

Bayanan da aka sani ana haskaka su da ja. Ta hanyar saka su a cikin tsari, muna samun adadin kayan da aka sayar a cikin rubles ko wani kudin waje.

Zaɓin lissafin na biyu: mun san farashi da farashi

Hanyar da ta fi dacewa don gano ƙididdiga na raguwa-ko da ma'ana, ana amfani da shi a cikin ƙungiyoyi tare da manyan samarwa. Wajibi ne a gano yawan kayan da aka sayar za su kai kungiyar zuwa asarar da babu riba. Don ƙayyade wannan lambar, ana amfani da dabarar daidai da yanayin da aka yi amfani da shi: X = FC/(P - VC).

Bayanan da aka sani sune ƙayyadaddun farashi da ƙima, da kuma ƙayyadaddun farashin kaya. Don ƙayyade daidai kuɗin kuɗi, farashin samfur yana ninka ta sakamakon ƙarar tallace-tallace a cikin raka'a na samfurin. Teburin a wannan yanayin yayi kama da haka:

Zaɓin lissafi na uku: don sashin sabis da ciniki

Yana da wahala ga ɗan kasuwa ko ƙungiyar sabis don ƙididdige madaidaicin madaidaicin saboda duk kayayyaki da sabis suna da farashi daban. Matsakaicin ƙimar ba zai yi aiki ba - sakamakon zai zama mara kyau. Mai canzawa a cikin lissafin sifili zai zama riba, wannan alamar yana taka rawa a cikin tallace-tallace.

Ribar da aka yi niyya shine ƙimar ƙima da aka samu lokacin siyar da samfur. Don ƙididdige adadin kuɗin shiga da ake buƙata (S), kuna buƙatar sanin ƙimarsa (R) da bayanai game da ƙayyadaddun farashi (FC). Kudin shiga shine ƙimar tallace-tallace da aka yi niyya a cikin rubles. Tsarin tsari shine: S = FC/R.

Bari mu yi tebur tare da sanannun dabi'u kuma muyi ƙoƙarin ƙayyade kudaden shiga da ake bukata don kwanciyar hankali. Don gano yawan tallace-tallace a cikin sharuddan jiki a nan gaba, za mu ƙara ƙimar farashin kaya. Don wannan, ana amfani da tsari mai zuwa: Sn=S/P. Ta hanyar rarraba darajar ɗaya da wani, muna samun sakamakon da ake so:

Misali na ƙididdige madaidaicin madaidaicin a cikin Excel

Za a aiwatar da lissafin ta hanyar hanya ta biyu, tun da yawanci ana amfani da shi a aikace. Wajibi ne don ƙirƙirar tebur tare da bayanan da aka sani game da aikin kamfanin - ƙayyadaddun farashi, farashin canji da farashin naúrar. Nuna bayanai akan takarda zai taimaka mana mu ƙara sauƙaƙe lissafin ta amfani da dabara. Misalin teburin da aka samu:

Dangane da bayanan da aka yi rikodi, an gina tebur na biyu. Shafi na farko ya ƙunshi bayanai akan ƙarar samarwa - kuna buƙatar ƙirƙirar layuka da yawa don lokuta daban-daban. Na biyu ya ƙunshi sel mai maimaitawa tare da jimlar ƙayyadaddun farashi, farashin canji yana cikin shafi na uku. Na gaba, ana ƙididdige yawan kuɗin, an haɗa shafi na 4 tare da waɗannan bayanai. Shafi na biyar ya ƙunshi lissafin jimlar kuɗin shiga bayan sayar da nau'in samfurori daban-daban, kuma na shida - adadin riba mai riba. Ga yadda abin yake:

Ana yin lissafin ginshiƙai ta amfani da dabaru. Ana iya shigar da sunayen tantanin halitta da hannu. Akwai wata hanya: shigar da alamar "=" a cikin layin aiki kuma zaɓi tantanin halitta da ake so, sanya alamar lissafin da ake so kuma zaɓi tantanin halitta na biyu. Lissafin zai faru ta atomatik bisa ga dabarar da aka ƙirƙira. Yi la'akari da maganganun ƙididdiga bayanai a kowace jere:

• m halin kaka = samar girma * kayyade farashin;
• jimlar farashin = ƙayyadaddun + m;
• kudaden shiga uXNUMXd ƙarar samarwa * jimlar farashin;
• kudaden shiga na gefe uXNUMXd kudaden shiga - farashin canji;
• net riba / asarar = kudaden shiga - jimlar farashin.

Teburin da aka samu yayi kama da haka:

Idan babu ɗayan igiyoyin da ke ƙare da sifili a cikin sakamakon, dole ne ku yi wasu ƙarin ƙididdiga - don gano ƙimar ƙimar aminci / gefe a cikin kashi da kuɗi. Wannan darajar tana nuna nisa da kamfanin ke da shi daga maƙasudin ma'amala. Ƙirƙiri ƙarin ginshiƙai biyu a cikin tebur.

Dangane da dabarar shingen aminci a cikin sharuddan kuɗi, kuna buƙatar cirewa daga kowane ƙimar kudaden shiga wanda ƙimarsa mai inganci, wacce ta fi kusa da sifili. A sauƙaƙe, an rubuta shi kamar haka: KBden uXNUMXd Vfact (ainihin kudaden shiga) - Wtb (kudi a wurin tsaro).

Don gano adadin aminci, ya kamata ku raba ƙimar ƙimar aminci ta adadin ainihin kudaden shiga kuma ninka sakamakon da aka samu ta 100: KB% u100d (KBden / Vactual) * XNUMX%. Ana iya ƙayyade madaidaicin madaidaicin madaidaicin daga gefen aminci, kamar yadda aka nuna a hoton da ke ƙasa:

Yadda za a Ƙirƙirar Ƙididdigar Ƙarfafawa a cikin Excel

jadawali na gani yana nunawa a wane lokaci ribar ta zama mafi girma fiye da asarar. Don haɗa shi, za mu yi amfani da kayan aikin Excel. Da farko kana buƙatar zaɓar shafin "Saka" kuma nemo abin "Charts" akansa. Lokacin da ka danna maɓallin tare da wannan rubutun, jerin samfuran za su bayyana. Mun zaɓi yanki mai watsawa - akwai kuma da yawa daga cikinsu, muna buƙatar zane tare da lanƙwasa ba tare da lanƙwasa mai kaifi ba.

Na gaba, za mu ƙayyade abin da bayanai za su bayyana a kan ginshiƙi. Bayan danna dama a kan farar yankin, inda zane zai bayyana daga baya, menu zai bayyana - kuna buƙatar abu "Zaɓi Data".

A cikin taga zaɓin bayanai, nemo maɓallin "Ƙara" kuma danna kan shi. Yana gefen hagu.

Wani sabon taga zai bayyana akan allon. A can kuna buƙatar shigar da jeri na sel waɗanda bayanan ɗaya daga cikin ginshiƙi yake. Bari mu sanya sunan jadawali na farko "Jimlar farashi" - wannan jumlar dole ne a shigar da ita a cikin layin "Series Name".

Kuna iya juyar da bayanan zuwa jadawali kamar haka: kuna buƙatar danna kan layi "X Values", riƙe saman tantanin halitta kuma ja siginan kwamfuta zuwa ƙarshe. Muna yin haka tare da layin "Dabi'u Y". A cikin akwati na farko, kuna buƙatar zaɓar shafi "Lambar kaya", a cikin na biyu - "Jimlar farashin". Lokacin da aka cika duk filayen, za ka iya danna "Ok".

Danna "Ƙara" kuma a cikin taga zaɓin bayanai - taga iri ɗaya kamar na baya zai bayyana. Sunan jerin yanzu shine "Jimlar Kudin shiga". Ƙimar X suna nufin bayanan da ke cikin sel na ginshiƙin "Yawan Abubuwan". Dole ne a cika filin "Kimar Y" a ciki, yana nuna alamar "Jimlar Kudin shiga".

Yanzu za ka iya danna maɓallin "Ok" a cikin taga "Zaɓi Data Source", don haka rufe shi. Hoton da ke da layi mai haɗaka yana bayyana a yankin ginshiƙi. Wurin haɗin gwiwa shine madaidaicin madaidaicin.

Inda ake buƙatar cikakken lissafi, al'adar amfani

Samun hutu-ko da ma'ana yana taimakawa a fannoni daban-daban inda bangaren kuɗi ke taka muhimmiyar rawa. A cikin kamfani, ƙididdiga na iya aiwatar da wani manazarcin kuɗi, darektan ci gaba ko mai shi. Sanin dabi'u na sifili batu zai taimaka wajen fahimtar lokacin da sha'anin ke da riba, a cikin abin da jihar ne a wani lokaci a wani lokaci. Za a iya zana shirin tallace-tallace daidai, sanin ma'anar karya-ko da.

Idan mai ba da bashi ko mai saka hannun jari yana da isassun bayanai game da kamfani, zai iya tantance amincin ƙungiyar ta wurin hutun har ma da yanke shawara ko yana da darajar saka hannun jari a ciki.

Abũbuwan amfãni da rashin amfani da samfurin karya-ko da maki

Babban amfani da wannan samfurin shine sauƙi. Hanyoyi guda uku don tantance madaidaicin madaidaicin suna cikin ikon duk wanda ke da Microsoft Excel akan na'urarsa. Matsalar ita ce samfurin yana da sharadi kuma iyakance. A aikace, canje-canjen da ba zato ba tsammani a cikin ɗaya daga cikin alamomi na iya faruwa, saboda abin da sakamakon lissafin za a iya la'akari da rashin amfani. Idan buƙatar samfuran ba ta da ƙarfi, ba shi yiwuwa a ƙayyade ainihin adadin tallace-tallace a gaba. Har ila yau, yana rinjayar wasu dalilai - alal misali, ingancin aikin sashen tallace-tallace.

Kammalawa

Ƙididdiga madaidaicin madaidaicin al'ada ce mai fa'ida ga kasuwancin da ke da tsayin daka tare da ingantaccen buƙatun samfur. Mai da hankali kan wannan alamar, zaku iya tsara shirin aiki na ɗan lokaci a gaba. Hutu-ko da batu ya nuna a abin da girma na samarwa da kuma tallace-tallace riba gaba daya rufe asarar, kayyade kamfanin ta aminci yankin.