Lissafin Kuɗin Samarwa a Kasuwanci
Lokacin gudanar da kasuwanci, musamman wanda ke samar da kayayyaki (abinci, sana'o'i, tufafi, da manyan masana'antu), ikon ƙididdige farashin samarwa muhimmin tushe ne na tantance farashin siyarwa, tantance riba, da kuma yanke shawara kan aiki. Kasuwanci da yawa suna fuskantar tallace-tallace masu yawa amma a ƙarshe suna fuskantar ƙarancin riba ko ma asara saboda ƙididdigar farashin samarwa mara kyau. Wannan labarin zai tattauna manufar farashin samarwa, abubuwan da suka haɗa da su, yadda ake ƙididdige su, da kuma samar da misalai masu amfani don ku iya amfani da su a cikin kasuwancin ku na yau da kullun.
Menene farashin samarwa?
Kuɗin samarwa duk kuɗaɗen da ake kashewa ne wajen samar da kayan da aka gama da aka shirya don sayarwa. Lissafin kuɗaɗen samarwa ba wai kawai ya haɗa da kayan aiki ba, har ma da aiki, wutar lantarki, raguwar kayan aiki, marufi, da sauran kuɗaɗen tallafi daban-daban waɗanda ke ba da gudummawa ga tsarin samarwa. Ta hanyar sanin farashin samarwa a kowane raka'a, 'yan kasuwa za su iya saita farashin siyarwa mai ma'ana da kuma tabbatar da ribar da ta dace.
Me yasa lissafin farashin samarwa yake da mahimmanci?
Akwai dalilai da yawa da yasa lissafin farashin samarwa yake da mahimmanci:
1. Kayyade farashin siyarwa mai kyau. Kasuwanci da yawa suna saita farashi bisa ga ra'ayin masu fafatawa ko kuma ra'ayin kasuwa, kodayake farashin cikin gida na iya bambanta. Dole ne farashin da ya dace ya dogara ne akan farashin samarwa da kuma ribar da aka sa gaba.
2. Kula da kashe kuɗinka. Ta hanyar zana taswirar kashe kuɗinka, za ka iya ganin waɗanne kayayyaki ne suka fi kashe kuɗi da kuma inda za ka iya adana kuɗi.
3. Yi nazarin ribar da aka samu. Ba za a iya auna ribar da kasuwanci ke samu ta hanyar jimillar tallace-tallace ba, sai dai ta hanyar tallace-tallace da aka cire duk wani farashi.
4. Taimakawa wajen yanke shawara kan samar da kayayyaki. Misali, ko yana da rahusa a samar da kayayyaki a cikin gida ko a waje, ko siyan sabbin injuna ko kuma a ci gaba da samar da kayayyaki da hannu, da sauransu.
5. Shirya kasafin kuɗi da hasashen farashi. Lissafin farashi yana ba ku damar tsara buƙatun jari na aiki da manufofin tallace-tallace daidai.
Babban abubuwan da ke cikin farashin samarwa
Gabaɗaya, ana iya raba farashin samarwa zuwa manyan sassa masu zuwa:
1. Farashin kayan aiki kai tsaye
Waɗannan su ne kuɗaɗen kayan aikin farko da ke cikin samfurin. Misalai: gari, sukari, da ƙwai don yin kek; yadi don yin tufafi; da itace don yin tebura. Kayan aiki kai tsaye galibi sune mafi sauƙin ganewa saboda adadin yana bayyane a bayyane ga kowane samfuri.
2. Kudaden aiki kai tsaye
Ma'aikata kai tsaye shine kuɗin albashi ga ma'aikatan da ke da hannu kai tsaye a cikin aikin ƙera kayayyaki, kamar ma'aikatan dafa abinci, masu ɗinki, da masu sarrafa injina. Idan ma'aikaci ya samar da takamaiman adadin kayan aiki a rana, ana iya ware albashinsa ga kowane sashi.
3. Kudaden da ake kashewa a fannin aiki (BOP)
Kudin da ake kashewa wajen samarwa banda kayan aiki da kuma aikin kai tsaye. Kudin da ake kashewa wajen samarwa galibi wani bangare ne na kudin da ake kashewa domin ba a iya ganinsa a ido. Misalan kudin da ake kashewa wajen sayen sun hada da:
– Wutar lantarki da ruwa don samarwa
- Gas don girki
- Kudin gyaran injin
– Rage darajar kayan aiki da injina
– Hayar wurin samarwa
– Ƙananan kayan amfani (safofin hannu, murfin filastik, masu tsaftacewa, da sauransu)
– Albashin mai kula da samarwa
- Kuɗin inganci (QC) da kayan tallafi
Ana iya ƙara raba overhead zuwa ga gyara overheads (misali haya) da kuma canza overheads (misali wutar lantarki wanda ke ƙaruwa yayin da samarwa ke ƙaruwa).
Nau'ikan hanyoyin lissafin farashin samarwa
A aikace, akwai hanyoyi guda biyu da ake amfani da su akai-akai:
1. Cikakken farashi: duk kuɗin samarwa (kayayyakin aiki, ma'aikata, ƙarin kuɗi da waɗanda ba sa canzawa) an haɗa su cikin farashin samfurin. Wannan ya dace da farashi na dogon lokaci da rahoton kuɗi.
2. Kuɗin da ake kashewa: ana ware kuɗaɗen da ake kashewa ga kayayyaki, yayin da ake ɗaukar ƙarin kuɗi a matsayin kuɗin lokaci. Ana amfani da wannan sau da yawa don nazarin yanke shawara na ɗan gajeren lokaci.
Ga ƙananan kamfanoni (MSMEs), cikakken farashi yawanci ya fi aminci domin yana ba da cikakken hoto na farashi, musamman lokacin da ake tantance farashin siyarwa.
Yadda ake ƙididdige farashin samarwa a kowane raka'a
A taƙaice dai, dabarar ita ce:
Jimlar Kudin Samarwa = Kayan Aiki Kai Tsaye + Aikin Kai Tsaye + Kudin Samarwa
To ga farashin kowace naúrar:
Kudin Samarwa a Kowanne Raka'a = Jimillar Kudin Samarwa / Adadin Raka'o'in da Aka Samar
Mabuɗin shine a tabbatar an rubuta duk kuɗaɗen da suka dace kuma an ware su cikin hikima.
Misalin lissafi mai sauƙi
A ce kana da kasuwancin kukis na gida kuma kana son ƙididdige farashin samarwa na kwalba 100 na kukis.
A. Kayan aiki kai tsaye
– Garin kilogiram 5: Rp. 70.000
– 3 kg sukari: Rp. 45.000
– Man shanu kilogiram 2: Rp. 120.000
– Tire 2 na ƙwai: Rp. 60.000
– Kwakwalwar cakulan/cakulan: Rp. 80.000
Jimlar kayan aiki = Rp. 375.000
B. Aiki kai tsaye
Kana biyan ma'aikaci 1 a kowace rana Rp. 100.000 don taimakawa wajen samar da kayayyaki a wannan ranar.
Jimlar ma'aikata = Rp. 100.000
C. Kudin aikin samarwa
– Man Fetur: Rp. 35.000
– Wutar Lantarki (kimanin gudummawar samarwa): Rp. 25.000
– Rage darajar murhu da mahaɗi (wanda aka ware ga kowane samarwa): Rp. 20.000
– Hayar (idan kana da gidanka, zaka iya ware wani kaso; misali): Rp. 30.000
– Abubuwan da ake amfani da su (safofin hannu, tissue na kicin, mai tsaftacewa): Rp. 15.000
Jimlar kuɗin da aka kashe = Rp125.000
D. Jimillar kuɗin samarwa
Jimilla = IDR 375.000 + IDR 100.000 + IDR 125.000 = IDR 600.000
Idan ya samar da kwalba 100:
Kudin samarwa a kowace kwalba = Rp. 600.000 / 100 = Rp. 6.000
Duk da haka, kasuwanci da yawa suna haɗa da kuɗin marufi a matsayin wani ɓangare na farashin samarwa ko tallace-tallace, ya danganta da tsarin. Misali, idan kwalba da lakabin sun kashe Rp. 2.500 a kowace raka'a, to:
Jimlar kuɗin kowace naúra = Rp6.000 + Rp2.500 = Rp8.500
Idan kana son riba ta kashi 40%, mafi ƙarancin farashin siyarwa shine:
Farashin siyarwa = Rp8.500 / (1 – 0,40) = Rp8.500 / 0,60 = Rp14.167
Yawanci ana tara shi zuwa Rp. 14.500 ko Rp. 15.000 bisa ga dabarun kasuwa.
Kurakuran da aka saba yi yayin lissafin farashin samarwa
1. Mantawa da ƙananan kayan da ake kashewa a kan kari. Sau da yawa ana yin watsi da ƙananan kuɗaɗe kamar jakunkunan filastik, sabulun wanki, ko tissue, duk da cewa suna iya ƙara yawan kuɗaɗen da ake kashewa idan sun saba.
2. Rashin lissafin raguwar kayan aiki. Kayan aikin samarwa suna da tsawon rai. Idan ba ku yi lissafin ba, ribar za ta yi kama da ta yi yawa, duk da cewa ba ku ware kuɗi don maye gurbin kayan aiki ba.
3. Haɗa kuɗaɗen da mutum ya kashe da na kasuwanci. Wannan yana haifar da kuɗaɗen samarwa da riba marasa inganci.
4. Yi watsi da kayayyakin da suka gaza ko aka yi watsi da su. Akwai sharar gida a cikin samarwa. Idan kashi 5% na kayayyakin sun lalace, ya kamata a ware farashin ga kayayyakin da aka sayar cikin nasara.
5. Rarraba kuɗaɗen aiki ba daidai ba. Ana buƙatar a raba albashin yau da kullun bisa ga abin da aka samu, ba wai kawai "kimanin" ba.
Nasihu masu amfani don aiwatar da lissafin farashin samarwa
– Yi amfani da sauƙin ajiye bayanai: takardar lissafi (Excel/Google Sheets) ta isa ta fara aiki.
– Ƙirƙiri ƙa'idar girke-girke/samarwa (takardar shaidar kayan aiki). Ga kowane samfuri, rubuta ainihin buƙatun kayan aiki.
– Kimantawa lokaci-lokaci: farashin kayan masarufi yana canzawa, don haka dole ne a sabunta farashin samarwa akai-akai.
– Raba farashi mai ƙayyadadden farashi da mai canzawa: don haka ka san mafi ƙarancin adadin raka'o'in da kake buƙatar siyarwa don biyan farashi mai ƙayyadadden farashi (ma'aunin daidaitawa).
– Kwatanta da farashin kasuwa: da zarar ka san farashin, za ka iya daidaita dabarunka: ƙara inganci, canza girman samfurin, ko zaɓar wani ɓangaren kasuwa daban.
Penutup
Lissafin kuɗaɗen samarwa ba wai kawai aikin lissafi ba ne, har ma kayan aiki ne na gudanarwa don kiyaye lafiyar kasuwanci. Ta hanyar fahimtar abubuwan da ke cikin kayan aiki, aiki, da kuɗaɗen da ake kashewa a kan kari, za ku iya tantance kuɗaɗen samar da kayayyaki daidai, ƙayyade farashin siyarwa mai riba, da kuma sarrafa kuɗaɗen yadda ya kamata. Fara da sauƙin adana bayanai, gudanar da kimantawa akai-akai, da kuma sanya lissafin farashi ya zama al'ada. Kasuwancin da suka tsira ba galibi su ne mafi yawan aiki ba, amma waɗanda suka fi sarrafa farashi da riba.
