Как рассчитать точку безубыточности
- Точка безубыточности v
- Экономическая модель точки безубыточности v
- 3 этапа расчета точки безубыточности по А. Д. Шеремету v
- Способы расчета точки безубыточности v
- Первый способ: известны затраты и объем продаж v
- Второй способ: известны цена и затраты v
- Расчет точки безубыточности для сферы услуг и торговли v
- Расчет точки безубыточности в Excel v
- Практическая польза использования точки безубыточности v
- Сильные и слабые стороны модели точки безубыточности v
- Определяем точку безубыточности v
- Построение графика точки безубыточности v
- Расчет точки безубыточности для продуктового магазина (пример) v
- Расчет точки безубыточности для предприятия (пример) v
- Итог v
- Задайте вопрос юристу > бесплатная консультация v
Точка безубыточности
«Сколько продукции нужно произвести и реализовать? Какую цену на нее установить, чтобы начать получать прибыль?» — эти вопросы волнуют каждого предпринимателя. Дать ответ можно рассчитав точку безубыточности (ситуация, при которой расходы будут равняться доходам).
Уже после того, как эта точка будет найдена, можно начинать оптимизацию деятельности предприятия: производить больше или меньше продукции, или же заняться изменением цены.
В момент, когда выручка превысит точку безубыточности, можно будет говорить о том, что предприятие приносит прибыль. В противном случае – оно несет убытки.
Экономическая модель точки безубыточности
Для расчета точки безубыточности, следует определить несколько аксиом:
- Расходы и доходы описываются в линейной функции (т. е. уровень изменения постоянен);
- В анализируемом периоде цены, а также затраты на производство остаются без изменений;
- Структура производимой продукции, а также производственные мощности не изменяются;
3 этапа расчета точки безубыточности по А. Д. Шеремету
Каждый расчет требует определенной последовательности.
Так, российский экономист А. Д. Шеремет для оптимизации деятельности предприятия с помощью расчета точки безубыточности выделил 3 этапа:
- Сначала следует собрать информацию о прибыли, получаемой предприятием, а также о понесенных затратах;
- Далее следует рассчитать постоянные и переменные издержки, найти точку безубыточности и зоны безопасности;
- Завершающим этапом должно стать определение количества продукции, необходимой реализовать, чтобы обеспечить финансовую стабильность предприятия;
Отсюда видно, что в конечном итоге для предприятия должен быть определен такой минимум получаемого дохода, при котором оно сможет продолжить свою деятельность.
Способы расчета точки безубыточности
Основными показателями, которыми придется оперировать при определении точки безубыточности, являются:
P – цена товара;
X – объем произведенной продукции, необходимой для реализации;
FC – постоянные затраты (не зависят от количества произведенной продукции, например, заработная плата работников);
VC(X) – переменные затраты (увеличиваются с каждой единицей произведенной продукции);
S – выручка за определенный период;
R – рентабельность.
Найти точку безубыточности можно различными способами, в зависимости от имеющейся информации.
Первый способ: известны затраты и объем продаж
Владея информацией о затратах, а также о количестве продукции, которую необходимо реализовать, можно определить минимальную цену на товар, позволяющую предприятию работать «в ноль».
Сама формула выглядит следующим образом:
P = (FC + VC(X)) / X.
Второй способ: известны цена и затраты
Здесь, зная цену и расходы, определяется объем реализации продукции, который позволит получить нулевую прибыль.
Формула:
X = FC / (P – VC).
Отсутствие переменной «(X)» объясняется тем, что в формуле учитывается только расходы на производство 1 единицы продукции.
Расчет точки безубыточности для сферы услуг и торговли
Способ определения точки безубыточности для сферы услуг и торговли отличается сложностью и неопределенностью в расчете себестоимости 1 единицы продукции. Количество товаров в сфере торговли может достигать нескольких тысяч и рассчитывать себестоимость каждой продукции оказывается невозможным.
В сфере услуг расходы невозможно точно определить ввиду уникальности каждой оказанной услуги. В этих случая предпочтительнее использовать показатели рентабельности. Рентабельность – это разница между ценой и себестоимостью продукции.
Формула:
S = FC / R.
Расчет точки безубыточности в Excel
Для выполнения расчета следует определить основные показатели.
Допустим, что:
- Постоянные затраты = 100;
- Переменные затраты = 50;
- Цена = 75;
Далее следует рассчитать изменение размера чистой прибыли в зависимости от объема производства и определить, когда будет достигнута точка безубыточности.
Нужно создать и заполнить таблицу:
- Постоянные затраты = C2
- Переменные затраты = A9*$C$3
- Общие затраты = B9+C9
- Доход = A9*$C$4
- Чистая прибыль = E9 – D9
Исходя их этой таблицы, видно, что точка безубыточности достигается при выпуске 4-ой продукции, а последующий выпуск увеличивает прибыль организации.
Практическая польза использования точки безубыточности
Определение точки безубыточности – одна из основных задач, которая стоит перед руководителями и сотрудниками предприятия.
Так, определение равновесного уровня доходов и расходов позволит предпринимателям-стартаперам, которые выходят на рынок с уникальным продуктом, установить оптимальную цену на свой товар.
В крупных организациях очень важно наладить процесс производства и реализации продукции. Долгосрочный характер деятельности требует внимательного отношения к планированию производства и реализации продукции.
Например, производитель напитков должен определить цену и объем производства, которые позволят наиболее полно удовлетворить спрос и получить максимальную прибыль. Переизбыток производства ведет к лишним расходам, а недостаточное предложение – к упущенной прибыли.
Помимо самих организаций, данный показатель используется инвесторами, банками, бизнес-инкубаторами для решения вопроса о предоставлении денежных средств или помещений.
Сильные и слабые стороны модели точки безубыточности
Несмотря на это, у этой модели имеются серьезные недостатки:
- Линейность функции не позволяет учесть изменения, происходящие на рынке. Такие характеристики, как сезонность, инфляция, повышение конкуренции никак не отображаются на графике;
- Затраты предприятия со временем могут меняться, что также не учитывается при расчете точки безубыточности;
- Ограниченность спроса только ценой в модели не отражает реальной ситуации на рынке. На спрос влияют и другие важные характеристики товара, например, качество или мода.
Определяем точку безубыточности
Для определения точки безубыточности можно пользоваться графиком. Для его построения необходимо иметь информацию о постоянных и переменных издержках, а также ценах на 1 единицу продукции. 
На графике отображаются 2 прямые:
- Затраты;
- Количество продукции (прим. – столы);
В месте их пересечения будет находиться точка безубыточности. Чем выше относительно него будет находиться прямая выручки, тем большую прибыль будет получать организация.
Построение графика точки безубыточности
Расчет точки безубыточности для продуктового магазина (пример)
Для расчета точки безубыточности магазина необходимо определить его постоянные издержки. Для примера возьмем продуктовый магазин.
Допустим, что:
- Аренда помещения – 80000 р.;
- Заработная плата продавцам – 60000 р.;
- Страховые взносы (30%) – 18000 р.;
- Затраты на коммунальные услуги – 10000 р.
- Закупка продуктов питания — 800000
В сумме затраты составят 968000 р. Норму рентабельности будет установлен на уровне 50%.
Согласно формуле, получаем:
S = 968000 / 50% = 1936000 р.
При среднем чеке в 500 р. магазину нужно будет обслуживать 3872 покупателя в месяц.
Расчет точки безубыточности для предприятия (пример)
Допустим, предприятие выпускает 1 вид продукции, себестоимость 1 единицы которого составляет 50000 р. Цена равняется 100000 р. Постоянные издержки — 2000000 р.
Нужно рассчитать минимальный объем выпускаемой продукции, чтобы достичь точку безубыточности.
Получается:
X = 2000000 / (100000 — 50000) = 40 единиц продукции.
Итог
Подводя итог, следует сказать, что модель точки безубыточности полезна для планирования деятельности организации: она позволяет определить необходимый объем выпускаемой для получения прибыли, а также помогает определиться с ценой на товар.
Помимо этого, относительная простота такого расчета позволяет вывести необходимые показатели довольно быстро и буквально на коленке.
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