Breakeven Point vs Margin of Safety
Qhov sib txawv ntawm qhov sib txawv ntawm qhov sib txawv thiab cov npoo ntawm kev nyab xeeb yog qhov kev paub tsim nyog kom muaj raws li Breakeven Point (BEP) thiab Margin of Safety (MOS) yog ob lub ntsiab lus uas muaj qhov tseem ceeb hauv kev txiav txim siab raws li tus nqi accounting. Ob qho tib si ntawm cov ntsiab lus no suav nrog cov nqi, kev muag khoom, muag tus nqi thiab tus naj npawb ntawm cov khoom tsim tawm thiab tsim cov ntaub ntawv tseem ceeb rau kev tswj hwm los txiav txim siab raws li qib ntawm kev tsim khoom, muag cov nqi ntawm cov khoom tsim. Breakeven point yog qhov muag ntim uas lub koom haum ua lag luam tsis tau txais txiaj ntsig. Raws li txoj cai, cov npoo ntawm kev nyab xeeb yog qib ntawm qhov kev muag khoom tiag tiag tshaj qhov kev muag khoom tawg, uas feem ntau yog xam raws li qhov piv.
Breakeven Point yog dab tsi?
Breakeven point yog qhov tseem ceeb tshaj plaws uas los ntawm kev sib tw (Nqi-Volume-Profit) kev tshuaj xyuas. Nws yog qhov muag ntim uas lub lag luam npog tag nrho cov nqi (ob qho tib si cov nqi tas li thiab qhov sib txawv) los ntawm cov nyiaj tau los ntawm kev muag khoom uas tau txais. Yog li ntawd, ntawm qhov breakeven point xoom profit yog kaw. Breakeven point tuaj yeem xam raws li hauv qab no.
BEP (hauv units)=Tag Nrho Cov Nqi Them Tag Nrho / Kev Pabcuam rau Ib Chav
Qhov twg, Kev Pabcuam rau Ib Chav=Muag Tus Nqi Ib Chav - Tus Nqi Ntxiv rau Ib Chav
Muaj lwm txoj hauv kev los xam BEP uas tuaj yeem ua piv txwv raws li hauv qab no.
BEP (hauv las)=Tag Nrho Cov Nqi Kho Mob / Qhov Nruab Nrab Kev Pabcuam Ib Ntus
Daim duab suav nrog cov qauv saum toj no qhia txog qhov chaw uas lub lag luam tsis tau txais txiaj ntsig, tsis muaj teeb meem poob. Yog li ntawd, tag nrho cov units uas muag tom qab no breakeven point tsim profits rau lub lag luam. BEP yog ib qho tseem ceeb rau lub koom haum vim yog cov laj thawj hauv qab no.
• BEP txiav txim siab qhov nyiaj tau los ntau tshaj plaws uas tuaj yeem tsim los ntawm kev lag luam.
• BEP txiav txim siab qhov kev hloov pauv hauv cov txiaj ntsig rau kev hloov pauv ntawm tus nqi thiab muag tus nqi.
• BEP pab tswj kev txiav txim siab txog kev hloov pauv, ntxiv thiab tshem tawm cov nqi tas li thiab hloov pauv.
Margin of Safety yog dab tsi?
Qhov no yog lub tswv yim tseem ceeb los ntawm kev txheeb xyuas kev sib tw. Qhov no tuaj yeem txhais tau tias yog qhov sib txawv ntawm qhov muag tiag tiag thiab kev muag khoom breakeven. Qhov no feem ntau suav nrog hauv daim ntawv piv txwv thiab txiav txim siab los ntawm ob tus qauv hauv qab no.
MOS=Kev Muag Khoom Muag - Kev Muag Khoom Zoo
MOS=(Kev Muag Khoom Muag - Kev Muag Khoom Muag) / Kev Muag Khoom Muag
Margin of Safety ratio ntsuas qhov kev pheej hmoo ntawm kev lag luam. Yog li, los ntawm kev paub txog theem ntawm kev pheej hmoo uas ib lub koom haum yuav tsum tau ntsib los ntawm Margin of Safety, kev tswj hwm tuaj yeem hloov kho qhov tsim nyog rau tus nqi muag thiab tuaj yeem ua rau qhov xwm txheej hloov pauv.
Saib piv txwv hauv qab no.
P (muag nqi)=$15
V (Variable Cost)=$7
Tag Nrho Tus Nqi Them rau Xyoo - $ 9,00
Kev Muaj Peev Xwm Ntau Lawm=2000 units
So;
BEP (in Units)=9000 / (15 – 7)=1, 125
BEP (in Dollars)=1,12515=$16,875
Margin of Safety=2000 – 1125=875 Unit
Dab tsi zoo sib xws ntawm Break-even Point thiab Margin of Safety?
• Ob lub ntsiab lus yog muab los ntawm tib qhov tshwm sim, kev tsom xam qhov sib cais.
• Ob lub ntsiab lus suav nrog cov nqi, muag ntim, muag tus nqi thiab tus naj npawb ntawm cov khoom tsim tawm.
• Ob leeg yog qhov pom yav tom ntej xws li pab tswj kev muag thiab kev txiav txim siab nqi.
Dab tsi yog qhov txawv ntawm Break-even Point thiab Margin of Safety?
• Breakeven point yog qhov muag ntim uas lub lag luam npog tag nrho cov nqi. Margin ntawm kev nyab xeeb yog qhov sib txawv ntawm kev muag khoom tiag tiag thiab kev muag khoom tawg.
• Breakeven point ntsuas qhov point uas qhov kev pheej hmoo yog xoom. Margin ntawm kev nyab xeeb ntsuas qhov kev pheej hmoo ntawm kev lag luam.
• Breakeven point yog xam raws li cov chav nyob nrog rau cov nqi muag. Margin ntawm kev nyab xeeb feem ntau yog xam raws li qhov piv ntawm chav tsev.
Summary:
Break-even Point vs Margin of Safety (BEP vs MOS)
Breakeven Point thiab Margin ntawm Kev Nyab Xeeb yog ob lub ntsiab lus tseem ceeb uas los ntawm CVP tsom xam. BEP piav qhia txog qhov kev muag khoom uas lub lag luam khwv tau nyiaj tsawg kawg nkaus. Ntawm qhov tod tes, MOS txiav txim siab tus nqi ntawm cov txiaj ntsig uas lub lag luam tuaj yeem paub tseeb ntawm qhov taw tes tom qab qhov kev sib tw. Yog li ntawd, ob qho kev ntsuas no muab kev pabcuam tseem ceeb rau kev tswj hwm cov chaw lag luam, txiav txim siab txog cov nqi muag, tswj tus nqi, txiav txim siab muag, thiab lwm yam.
