ʻO ka lālāʻoihana maikaʻi maikaʻi o kahi hui e haʻi iāʻoe pehea ka hana a nā hana a kahi hui i kona pono. No ka laʻana,ʻo kahi hui me ka nui o ka pōmaikaʻi maikaʻi he nui ke kālā i kēlā me kēia kālā o ke kūʻaiʻana ma mua o kahi hui me kahi palena pili liʻiliʻi.
Hōʻike kēiaʻatikala i ka heluʻana o ka palena o ka palena waiwai a nānā i ka waiwai o ka helu.
Pehea e helu ai i ka pilina pili kālā pilikino
No ka hoʻoheluʻana i ka palena o ka palena o ka palena maikaʻi maikaʻi o ka hui, e māhele i ka ʻike kālā hana ma o ka loaʻaʻana o kāna loaʻa kālā kūʻai:
Ka Hoʻomaʻa Loa Hana Hana = Loaʻa Loaʻa Loaʻa
Hoʻonuiʻia ka loaʻaʻana o ka loaʻa kālā ma mua o ka loaʻa kālā a me nāʻauhau (EBIT). ʻO ka loaʻa kālā a iʻole ka EBIT ka uku i waihoʻia ma kaʻikepili kālā, ma hope o nā mea a pau, nā pāhana hana a ma waho, e like me ka kūʻaiʻana i nā kumukūʻai, nā hoʻolimalima a me ka uku o nā mea i kūʻaiʻia (COGS) i unuhiʻia mai:
Uku Pūnaehana Pūnaewele (EBIT) = Uku Uku - (Hoʻolālā Hana + Hoʻohālikelike Hoʻohālikelike)
No ka hoʻohālikelikeʻana i ka palena o ka palena o ka maikaʻi o ka hui, pono e helu mua i kāna kālā hana.
No ka hanaʻana i kēia, e hahai i kēia mau hana:
- Eʻike i ka loaʻa kālā o ka hui ma ka unuhiʻana mai ka loaʻa kālā o kāna kālā a me kona hoʻolālā hoʻohālike a me ka hoʻokomoʻana i nā hōʻemi.
- Eʻike i ka uku kūʻai pūnaewele o ka pūnaewele. ʻAʻole pono ka heluʻana no ka mea,ʻo nā kūʻai i hōʻikeʻia ma ka hōʻike kālā loaʻa a ka hui, he kūʻai'eneke. Inā no kekahi kumu,ʻaʻole hiki keʻikeʻia kēia huahelu, hiki iāʻoe ke helu i nā kūʻai pūnaewele ma o ka unuhiʻana mai ka hōʻai'ē nui o ka hui i kāna kūʻaiʻana, nā alana no nā waiwai i hoʻopoinoʻia, a me nā uku kūʻai kūʻai i hāʻawiʻia.
- Eʻike i ka maheleʻoihana maikaʻi maikaʻi o ka hui ma o ka puʻunaueʻana i kaʻike hana ma ka kūʻai'eneke.
He Hōʻailona o ka Hoʻopiʻi Kaulākiu Kaumua Loa Loa
No kaʻikeʻana i kēia hoʻolālā i ka hana, e nānā i kekahi hiʻohiʻona. Loaʻa kahi kālā nui o kahi hui $ 20 miliona. ʻO ka uku kūʻai o nā mea i kūʻaiʻia he $ 15 miliona. He $ 400,000 hoʻi ka waiwai o ka hōʻemi. No laila,ʻo kāna kālā hana kālā e pili ana i $ 20 miliona kālā loaʻa kālā e emi iho $ 15 miliona COGS e hoʻemi i $ 400,000 ma ka hōʻakile,ʻo ia he $ 4,600,000.
ʻO kaʻoihana kūʻai nui o ka hui hoʻokahi he $ 30 miliona. ʻO nā mea pohō aʻeha paha i like $ 1 miliona. ʻO nā uku i hāʻawiʻia he $ 700,000. No laila,ʻo kāna kūʻaiʻupenaʻana e like me $ 30 miliona ka nui o ke kūʻai kūʻaiʻana he $ 1 miliona ka $ 7,000,000,ʻo ia he $ 28,300,000
E puʻunaue ana i ka pūnaehana hana hana a kēia hui i $ 4,600,000 ma o ka kūʻaiʻupenaʻana o $ 28,300,000 e like me 16.25254417 aiʻole he 16.25 pakeneka, ka palena waiwai maikaʻi.
Ka Pōʻai o ka Ratio Kauwai Loaʻa Hana
ʻO ka lālāʻoi aku o ka palena waiwai maikaʻi he mea ia e pono ai ke olakino kālā o kahiʻoihana. No ka weheweheʻana i ka lakeneka waiwai maikaʻi o ka hui ma kekahiʻano pono, akā, ponoʻoe e hoʻohālikelike me nā hui like'ē aʻe. ʻO kahi hui me ka lākiō o ka 8 pakeneka o kaʻoihanaʻoihanaʻoi aku ma mua o 10 pakeneka iʻoi aku kaʻoi aku o ke kālā kālā ma mua o kekahi hui'ē aʻe me ka ōna like me kaʻoihana o 7%.
Eia naʻe,ʻo nāʻoihana me nā lakioʻoihana kiʻekiʻe e pili ana i nā palena he nui:
- eʻoi aku ka maikaʻi ke uku i ko lākou kumukūʻai kūpono a me ka ukupaneʻe i ka aie
- hiki i ka maikaʻi ke ola i ka hoʻokele waiwai hoʻolālā
- hiki ke hoʻonui i ka hoʻokūkiki ma ke hāʻawiʻana i nā kumukūʻai haʻahaʻa ma mua o nāʻoihana hoʻokūkū me nā lakio palena haʻahaʻa i hikiʻole ke kūlike
ʻO ka lālāʻoi aku o ka palena waiwai maikaʻi e hāʻawi ana i kahi mea eʻike ai i keʻano o ka hanaʻana o kaʻoihana hana a ka hui e like me ka hoʻohālikelikeʻana i kona mau hoʻokūkū. He laulā, akāʻo ka hōʻailona pono ia o ka maikaʻi o kaʻoihana.