Pehea e helu ai i ka loaʻa kālā a me ka pohō o ka ʻoihana
ʻO ka hōʻike kālā loaʻa kekahi o nā hōʻike kālā mua e hāʻawi ana i kahi ʻike holoʻokoʻa o ka hana kālā o kahi ʻoihana ma luna o kahi manawa kikoʻī, inā he mahina, hapaha, a i ʻole makahiki. He mea koʻikoʻi kēia hōʻike no ka hoʻokele, nā mea hoʻopukapuka kālā, a me nā mea kuleana ʻē aʻe no ka mea e hōʻike ana i ka loaʻa kālā o ka ʻoihana. ʻO ka helu ʻana i ka loaʻa kālā a me ka pohō o kahi ʻoihana e pono ai ka ʻike paʻa o nā manaʻo helu kumu a me nā mea e hana ai i ka hōʻike kālā. E kūkākūkā kikoʻī kēia ʻatikala pehea e helu ai i ka loaʻa kālā a me ka pohō o kahi ʻoihana a me kona koʻikoʻi i ka hoʻoholo ʻana i ka ʻoihana.
### Ke Hoʻomaopopo ʻana i nā Hōʻike Loaʻa a me ka Pohō
ʻO ka hōʻike loaʻa kālā, i ʻike ʻia hoʻi ʻo ka hōʻike loaʻa kālā a me ka pohō, hōʻike i nā loaʻa kālā, nā lilo, nā loaʻa, a me nā pohō o kahi ʻoihana ma luna o kahi manawa kikoʻī. Hāʻawi kēia hōʻike i ka ʻike inā ua loaʻa i ka ʻoihana kahi waiwai a i ʻole ua loaʻa kahi pohō i ka wā e loiloi ʻia nei.
### Nā ʻElemene i loko o ka Hōʻike Loaʻa kālā
1. Kūʻai/Loaʻa kālā
– ʻO ke kūʻai aku ʻupena a i ʻole ka loaʻa kālā ka huina kālā a kahi ʻoihana e loaʻa ai mai kāna mau hana hana koʻikoʻi. Loaʻa kēia waiwai mai ke kūʻai aku ʻana i nā waiwai a i ʻole nā lawelawe ma hope o ka unuhi ʻana i nā uku hoʻēmi a me nā hoʻihoʻi.
2. Kumukūʻai o nā waiwai i kūʻai ʻia (COGS)
– ʻO ke kumukūʻai o nā waiwai i kūʻai ʻia aku ʻo ia ka huina o ke kumukūʻai i loaʻa e hana i nā waiwai a i ʻole nā lawelawe i kūʻai ʻia i loko o kahi manawa kikoʻī. Hoʻokomo pū ʻia nā COGS i nā kumukūʻai o nā mea maka, ka hana pololei, a me nā overhead hale hana.
3. Loaʻa kālā nui
– Ua helu ʻia ka loaʻa kālā nui ma ke ʻano he ʻokoʻa ma waena o nā kūʻai aku ʻupena a me COGS. ʻO ke ʻano hana:
".
Loaʻa kālā nui = Kūʻai kūʻai ʻupena - Kumukūʻai o nā waiwai i kūʻai ʻia
".
4. Nā lilo hana
– ʻO nā lilo hana e pili ana i ke kūʻai aku, ka hoʻokele, a me nā lilo maʻamau. ʻO kēia mau lilo e pili ana i nā uku o nā limahana, ka hoʻolimalima, nā pono hana, ka hoʻolaha, ka hōʻemi ʻana o ka waiwai, a me nā koina ʻē aʻe e pili ana i nā hana ʻoihana o kēlā me kēia lā.
5. Loaʻa Hana
– ʻO ka loaʻa kālā hana a i ʻole ka loaʻa kālā ʻoihana ka hopena o ka loaʻa kālā nui me ka hoʻemi ʻana i nā lilo hana. ʻO ke ʻano hana:
".
Loaʻa Hana = Loaʻa Nui - Nā Lilo Hana
".
6. Loaʻa kālā a me nā lilo ʻē aʻe
– Hoʻokomo pū ka hōʻike loaʻa kālā i nā loaʻa kālā a me nā lilo ʻē aʻe i pili pono ʻole i nā hana nui o ka ʻoihana, e like me ka loaʻa kālā hoihoi, nā lilo hoihoi, nā loaʻa a i ʻole nā pohō mai ke kūʻai aku ʻana i nā waiwai, a me nā ʻauhau.
7. Loaʻa ma mua o ka ʻauhau
– ʻO ka loaʻa kālā ma mua o ka ʻauhau ka loaʻa kālā hana me nā loaʻa kālā ʻē aʻe a me ka hoʻemi ʻana i nā lilo ʻē aʻe. ʻO ke ʻano hana:
".
Loaʻa ma mua o ka ʻauhau = Loaʻa Hana + Loaʻa kālā ʻē aʻe - Nā lilo ʻē aʻe
".
8. ʻAuhau Loaʻa
– Nā ʻauhau e pono e uku ʻia e ka ʻoihana ma muli o ka loaʻa kālā ma mua o ka ʻauhau.
9. Loaʻa kālā
– ʻO ka loaʻa kālā ʻupena ka loaʻa kālā o kahi ʻoihana ma hope o ka unuhi ʻia ʻana o nā ʻauhau. ʻO ke ʻano hana:
".
Loaʻa kālā = Loaʻa kālā ma mua o ka ʻauhau - ʻAuhau loaʻa kālā
".
### Nā ʻanuʻu no ka helu ʻana i ka loaʻa kālā a me ka pohō o ka ʻoihana
No ka helu ʻana i ka loaʻa kālā a me ka pohō o kahi ʻoihana, e hahai i kēia mau hana:
#### 1. Ke hōʻiliʻili ʻana i ka ʻikepili kālā
ʻO ka hana mua, ʻo ia ka hōʻiliʻili ʻana i nā ʻikepili kālā pili āpau. Hoʻokomo pū kēia me nā hōʻike kūʻai aku, nā kumukūʻai hana, nā lilo hana, a me nā loaʻa kālā a me nā lilo āpau e pili ana. Loaʻa pinepine ʻia kēia ʻikepili mai ka ʻōnaehana helu kālā o ka ʻoihana a i ʻole nā hōʻike kālā waena.
#### 2. Ke helu ʻana i ka loaʻa kālā ʻupena
Loaʻa ka loaʻa kālā ma ka hoʻohui ʻana i nā kūʻai aku āpau a me ka unuhi ʻana i nā uku hoʻēmi kūʻai aku a me nā hoʻihoʻi. ʻO ke ʻano hana:
".
Loaʻa kālā ʻupena = Huina kūʻai aku - Nā uku hoʻēmi kūʻai aku - Nā hoʻihoʻi
".
#### 3. Ke helu ʻana i ke kumukūʻai o nā waiwai i kūʻai ʻia (COGS)
Hiki ke helu ʻia nā COGS ma ka lawe ʻana i ka huina o nā kumukūʻai mea maka, nā kumukūʻai hana pololei, a me nā kumukūʻai hana nui no kahi manawa i hāʻawi ʻia. I nā huaʻōlelo maʻalahi, ʻo COGS:
".
COGS = Kumukūʻai Mea Maka + Kumukūʻai Hana Pololei + Poʻo Hana Hale Hana
".
#### 4. Ke helu ʻana i ka loaʻa kālā nui
ʻO ka loaʻa kālā nui ka ʻokoʻa ma waena o ka loaʻa kālā net a me COGS.
".
Loaʻa kālā nui = Loaʻa kālā ʻupena - COGS
".
#### 5. Ke helu ʻana i nā lilo ʻoihana
ʻO nā lilo hana holoʻokoʻa e komo pū me nā koina āpau e pili ana i nā hana ʻoihana o kēlā me kēia lā, e like me ka uku o nā limahana, ka hoʻolimalima, nā pono hana, a me nā mea hou aku.
#### 6. Ke helu ʻana i ka loaʻa kālā hana
Loaʻa ka loaʻa kālā hana ma ka unuhi ʻana i nā lilo hana holoʻokoʻa mai ka loaʻa kālā nui.
".
Loaʻa Hana = Loaʻa Nui - Nā Lilo Hana
".
#### 7. Ke helu ʻana i nā loaʻa kālā a me nā lilo ʻē aʻe
E hoʻohui i nā loaʻa kālā ʻē aʻe a pau a unuhi i nā lilo ʻē aʻe a pau i pili ʻole i nā hana koʻikoʻi.
#### 8. Ke helu ʻana i ka loaʻa kālā ma mua o ka ʻauhau
ʻO ka loaʻa kālā ma mua o ka ʻauhau, ʻo ia ka loaʻa kālā hana me nā loaʻa kālā ʻē aʻe a me ka hoʻēmi ʻana i nā lilo ʻē aʻe.
".
Loaʻa ma mua o ka ʻauhau = Loaʻa Hana + Loaʻa kālā ʻē aʻe - Nā lilo ʻē aʻe
".
#### 9. Ke helu ʻana i ka ʻauhau loaʻa kālā
E helu i ka ʻauhau kālā ma muli o ka loaʻa kālā ma mua o ka ʻauhau ma ka helu ʻauhau pili.
#### 10. Ke helu ʻana i ka loaʻa kālā
ʻO ka loaʻa kālā ʻupena ka loaʻa kālā ma mua o ka ʻauhau me ka ʻole o ka ʻauhau kālā.
".
Loaʻa kālā = Loaʻa kālā ma mua o ka ʻauhau - ʻAuhau loaʻa kālā
".
### Ke Koʻikoʻi o nā Hōʻike Loaʻa a me ka Pohō
Hāʻawi ka hōʻike kālā i nā pono koʻikoʻi he nui no ka ʻoihana, e like me:
1. Ke Ana ʻana i ka Hana Kālā
– Kōkua ka hōʻike loaʻa kālā i nā ʻoihana e ana i ka hana kālā i ka hala ʻana o ka manawa a hāʻawi i ka ʻike inā ua hoʻopuka nā hoʻolālā i hoʻokō ʻia i ka loaʻa kālā i manaʻo ʻia.
2. Ka Hoʻoholo ʻana
- Hoʻohana ka hoʻokele i ka hōʻike loaʻa kālā ma ke ʻano he kumu no ka hoʻoholo ʻana i nā hoʻoholo ʻoihana, e like me ka kaohi ʻana i nā kumukūʻai, ke kau ʻana i nā kumukūʻai kūʻai aku, ka hoʻokele ʻana i ka waihona, a me ka hoʻolālā ʻana i ka hoʻonui ʻana.
3. Loiloi i ka Loaʻa kālā
– Hoʻohana nā mea hoʻopukapuka kālā a me nā mea hōʻaiʻē i nā ʻōlelo loaʻa kālā e loiloi i ka loaʻa kālā o kahi ʻoihana ma mua o ka hoʻoholo ʻana e hoʻopukapuka a hāʻawi paha i nā hōʻaiʻē.
4. Ka Hoʻokō a me ka Hōʻike ʻana
– Hoʻohana pinepine ʻia ka hōʻike loaʻa kālā no nā kumu hōʻike i nā mea hoʻoponopono a me nā ʻaoʻao waho ʻē aʻe, i mea e kūlike ai me nā lula a me nā kūlana helu kālā e pili ana.
### Hopena
ʻAʻole wale ka helu ʻana i ka loaʻa kālā a me nā lilo o kahi ʻoihana e pili ana i ka hoʻopaʻa ʻana i nā loaʻa kālā a me nā lilo; pili pū ia i ka hoʻomaopopo piha ʻana i nā ʻano mea like ʻole e hana ana i ka hōʻike loaʻa kālā. ʻO ka hoʻomaopopo ʻana i ke ʻano o ka helu ʻana i ka loaʻa kālā a me ka pohō e kōkua i nā ʻoihana e ana i ka hana kālā, hana i nā hoʻoholo naʻauao, a noho hoʻokūkū ma ka mākeke. ʻO ka loaʻa ʻana o kahi hōʻike loaʻa kālā pololei a hou loa e hiki ai i nā ʻoihana ke hoʻolālā i nā hoʻolālā ʻoihana maikaʻi aʻe a hoʻokō i ka holomua lōʻihi.
