Qhov Tseem Ceeb Qhov txawv - Tus nqi Prime vs Tus nqi hloov pauv
Qhov sib txawv tseem ceeb ntawm tus nqi tseem ceeb thiab tus nqi hloov pauv yog cov nqi tseem ceeb yog cov nqi uas tuaj yeem ncaj qha mus rau cov khoom tsim tawm thaum cov nqi sib tham yog lwm cov nqi tsim khoom uas tsis tuaj yeem lees paub tau yooj yim tawm tsam ib chav ntawm cov khoom tsim tawm. Kev paub txog kev faib cov nqi no yog qhov tseem ceeb rau kev tswj xyuas kev txiav txim siab nrog rau kev tswj tus nqi.
Tus nqi Prime yog dab tsi?
Tus nqi tseem ceeb yog cov nqi khoom ncaj qha (cov nqi uas tuaj yeem txheeb ncaj qha rov qab mus rau ib chav tsev ntawm cov zis) thiab suav nrog,
- Tus nqi khoom ncaj nraim
- Tus Nqi Ua Haujlwm Ncaj Ncees
Tus Nqi Tseem Ceeb=Cov Khoom Siv Ncaj Ncees + Tus Nqi Ua Haujlwm Ncaj Ncees
Tus nqi tseem ceeb yog siv los ntawm cov thawj coj ua haujlwm kom ntseeg tau tias cov txheej txheem tsim khoom ntawm lub tuam txhab ua haujlwm tau zoo. Kev suav cov nqi tseem ceeb kuj pab cov tuam txhab teeb tsa tus nqi ntawm qib uas tsim tau cov txiaj ntsig tau txais txiaj ntsig.
E.g. LMN Ltd yog lub tuam txhab tsim lub dab teg. Xav txog cov nqi hauv qab no.
| Tus nqi ncaj qha rau ib chav | $8 |
| Tus nqi ua haujlwm ncaj qha rau ib chav | $15 |
| Variable overhead cost per unit | $10 |
| tag nrho tus nqi sib txawv ntawm ib chav | $33 |
| Txhim nyiaj siv ua haujlwm | $175,400 |
| Txhim nyiaj siv ua haujlwm rau ib chav | $11 (pab) |
| Tus lej ntawm cov khoom tsim | 15,500 |
Cov khoom siv ncaj qha ($ 815, 500)=$ 124, 000
Direct labor ($1515,500)=$232,500
Tag nrho tus nqi pib=$356,500
Tus nqi hloov pauv yog dab tsi?
Tus nqi hloov pauv yog qhov suav nrog cov nqi ua haujlwm ncaj qha thiab cov nqi tsim khoom. Hauv lwm lo lus, cov no yog cov nqi tsim khoom lossis cov nqi tsim nyog los hloov cov ntaub ntawv raw rau hauv cov khoom tiav. Cov nqi nyiaj siv ua haujlwm tsis ncaj qha mus rau qhov tso tawm, txawm li cas los xij, yog qhov tsim nyog txhawm rau txhawm rau pab txhawb kev tsim khoom. Cov nqi xauj tsev, hluav taws xob thiab lwm yam kev siv hluav taws xob tau muab faib ua cov khoom siv hluav taws xob. Kev ua haujlwm ncaj qha yog tus nqi tseem ceeb thiab tus nqi hloov pauv.
Tus nqi hloov pauv=Tus nqi ua haujlwm ncaj qha + Tus nqi tsim khoom lag luam
Txuas ntxiv los ntawm qhov piv txwv saum toj no, e.g.
Direct labor ($1515,500)=$232,500
Variable overheads ($1015,500)=$155,000
Txhim nyiaj siv ua haujlwm ($ 1115, 500)=$ 170, 500
Tag nrho cov nqi hloov pauv=$558,000
Cov txiaj ntsig yuav raug suav tom qab txiav tawm ob qho tib si thawj thiab cov nqi hloov pauv. Xav tias tag nrho cov khoom ntawm 15, 500 lub dab teg saib tau muag ntawm tus nqi ntawm $ 52 ib chav. Cov txiaj ntsig tau tshwm sim yog, Nyiaj tau los ($ 5215, 500)=$ 806, 000
Cost ($8+$15+$10+$1115,500)=($682,000)
Profit=$124,000
Daim duab 1: Cov nqi tsim khoom muaj cov khoom siv ncaj qha, kev ua haujlwm ncaj qha thiab cov nqi nyiaj siv ua haujlwm
Dab tsi yog qhov txawv ntawm Tus Nqi Them Nqi thiab Tus Nqi Hloov Pauv?
Tus Nqi Tseem Ceeb vs Tus Nqi Hloov Pauv |
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| Tus nqi tseem ceeb yog cov nqi uas tuaj yeem ncaj qha mus rau qhov chaw tsim khoom. | Cov nqi sib tham yog lwm cov nqi ntawm kev tsim khoom uas tsis tuaj yeem lees paub los ntawm ib chav ntawm cov zis. |
| Tus nqi tseem ceeb muaj tus nqi ncaj qha thiab tus nqi ua haujlwm ncaj qha. | Tus nqi ua haujlwm ncaj qha thiab cov khoom siv nyiaj siv ua haujlwm suav nrog tus nqi hloov pauv. |
| Formula | |
| Tus nqi tseem ceeb yog xam raws li (Cov nqi tseem ceeb=cov khoom siv ncaj qha + nqi zog ncaj qha). | Tus nqi hloov pauv yog xam raws li (Cov nqi hloov pauv=tus nqi ncaj qha ua haujlwm + kev tsim khoom siv nyiaj ntau dua). |
Summary – Tus nqi Prime vs Tus nqi hloov pauv
Qhov txawv ntawm tus nqi tseem ceeb thiab tus nqi hloov pauv feem ntau yog siv rau cov koom haum tsim khoom. Qhov sib txawv no feem ntau yog nyob ntawm seb cov nqi sib txawv tuaj yeem ncaj qha mus rau cov zis thiab seb lawv puas yog cov nqi txhawb nqa los tsim cov khoom tsim tawm. Kev tswj tus nqi tseem ceeb thiab kev hloov pauv tau zoo ua rau muaj txiaj ntsig zoo dua los ntawm kev tswj cov nqi, txo cov khoom pov tseg thiab kev txiav txim siab nqi zoo dua.
