Me pēhea te tatau i te hua me te mate o te kamupene
Ko te pūrongo moni whiwhi tētahi o ngā pūrongo pūtea matua e whakarato ana i te tirohanga whānui o te mahi pūtea a tētahi kamupene i roto i tētahi wā motuhake, ahakoa ia marama, ia hauwhā, ia tau rānei. He mea nui tēnei pūrongo mā ngā kaiwhakahaere, mā ngā kaipupuri moni, me ētahi atu kaipupuri moni nā te mea e whakaata ana i te hua o te kamupene. Ko te tatau i te hua me te mate o tētahi kamupene me mārama ki ngā ariā kaute taketake me ngā huānga e hanga ana i te pūrongo moni whiwhi. Ka matapakihia e tēnei tuhinga te āhua o te tatau i te hua me te mate o tētahi kamupene me tōna hiranga i roto i te whakatau kaupapa pakihi.
### Te Mārama ki ngā Pūrongo Hua me te Ngaronga
Ko te tauākī moni whiwhi, e mōhiotia ana ko te tauākī hua me te mate, e whakaatu ana i ngā moni whiwhi, ngā whakapaunga, ngā hua me ngā mate o te kamupene i roto i tētahi wā motuhake. Mā tēnei pūrongo ka kitea mēnā i puta he hua, i pāngia rānei e te mate te kamupene i te wā e arotakehia ana.
### Ngā Huānga o te Tauākī Whiwhinga
1. Hokonga/Whiwhinga Kupenga
– Ko ngā hoko kupenga, ko te moni whiwhi rānei, ko te tapeke o ngā moni whiwhi a te kamupene mai i āna mahi matua. Ka ahu mai tēnei uara i te hokonga o ngā taonga, o ngā ratonga rānei i muri i te tango i ngā hekenga me ngā whakahokinga mai.
2. Te Utu o ngā Taonga i Hokona (COGS)
– Ko te Utu o ngā Taonga i Hokona ko te tapeke o te utu i pau ki te whakaputa taonga, ratonga rānei i hokona i roto i tētahi wā motuhake. Kei roto i ngā COGS ngā utu o ngā rauemi mata, te mahi tika, me ngā utu whakahaere o te wheketere.
3. Te Hua Katoa
– Ka tatauhia te hua katoa hei rerekētanga i waenga i ngā hoko kupenga me ngā COGS. Ko te tātai ko:
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Hua Katoa = Hokonga Kupenga – Utu o ngā Taonga i Hokona
""
4. Ngā Whakapaunga Whakahaere
– Ko ngā whakapaunga whakahaere ko ngā whakapaunga hoko, whakahaere, me ngā whakapaunga whānui. Kei roto i ēnei whakapaunga ko ngā utu kaimahi, te reti, ngā ratonga, te pānuitanga, te whakahekenga uara, me ētahi atu whakapaunga e pā ana ki ngā mahi pakihi o ia rā.
5. Hua Whakahaere
– Ko te hua whakahaere, ko te hua pakihi rānei, ko te hua o te hua katoa me tango ngā whakapaunga whakahaere. Ko te tātai:
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Hua Whakahaere = Hua Katoa – Whakapaunga Whakahaere
""
6. Ētahi atu Whiwhinga me ngā Whakapaunga
– Kei roto hoki i te tauākī moni whiwhi ētahi atu moni whiwhi me ngā whakapaunga kāore e pā tika ana ki ngā mahi matua a te kamupene, pērā i te moni whiwhi huamoni, te whakapaunga huamoni, ngā hua, ngā mate rānei mai i te hoko rawa, me ngā taake.
7. Te Hua i mua i te Taake
– Ko te hua i mua i te taake ko te hua whakahaere me ētahi atu moni whiwhi, ā, tangohia atu ngā whakapaunga. Ko te tātai koia tēnei:
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Hua i mua i te Taake = Hua Whakahaere + Ētahi atu Moni Whiwhi – Ētahi atu Whakapaunga
""
8. Taake Moni Whiwhi
– Ngā taake me utu e te kamupene i runga i te hua i mua i te taake.
9. Hua Kupenga
– Ko te hua kupenga ko te hua o te kamupene i muri i te tangohanga o ngā taake. Ko te tātai:
""
Hua Kupenga = Hua i mua i te Taake – Taake Moni Whiwhi
""
### Ngā Hipanga mō te Tatau i te Hua me te Ngaronga o te Kamupene
Hei tatau i te hua me te mate o tētahi kamupene, whai i ēnei mahi:
#### 1. Te Kohikohi Raraunga Pūtea
Ko te taahiraa tuatahi ko te kohikohi i ngā raraunga pūtea katoa e tika ana. Kei roto i tēnei ko ngā pūrongo hoko, ngā utu whakaputa, ngā whakapaunga whakahaere, me ngā moni whiwhi me ngā whakapaunga katoa e pā ana. Ko te tikanga ka riro mai ēnei raraunga mai i te pūnaha kaute a te kamupene, i ngā pūrongo pūtea wā poto rānei.
#### 2. Te Tātai i te Whiwhinga Kupenga
Ka whiwhihia te moni whiwhi kupenga mā te tāpiri i ngā hoko katoa me te tango i ngā hekenga hoko me ngā hokinga mai. Ko te tātai ko:
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Whiwhinga Kupenga = Tapeke Hokonga – Hekenga Hokonga – Whakahokinga
""
#### 3. Te Tātai i te Utu o ngā Taonga i Hokona (COGS)
Ka taea te tatau i te COGS mā te tango i te tapeke o ngā utu rauemi mata, ngā utu mahi tika, me ngā utu whakahaere wheketere mō tētahi wā kua whakaritea. I roto i ngā kupu māmā, ko te COGS ko:
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COGS = Te Utu Rauemi Mata + Te Utu Mahi Tika + Te Utu Whakapaunga o te Wheketere
""
#### 4. Te Tātai i te Hua Katoa
Ko te hua katoa ko te rerekētanga i waenga i te moni whiwhi kupenga me te COGS.
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Hua Katoa = Whiwhinga Kupenga – COGS
""
#### 5. Te Tātai i ngā Whakapaunga Pakihi
Ko ngā whakapaunga whakahaere katoa ko ngā utu katoa e pā ana ki ngā mahi pakihi o ia rā, pēnei i ngā utu kaimahi, te reti, ngā ratonga me ētahi atu.
#### 6. Te Tātai i te Hua Whakahaere
Ka whiwhihia te hua whakahaere mā te tango i te tapeke o ngā whakapaunga whakahaere mai i te hua katoa.
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Hua Whakahaere = Hua Katoa – Whakapaunga Whakahaere
""
#### 7. Te Tātai i Ētahi Atu Whiwhinga me ngā Whakapaunga
Tāpirihia ngā moni whiwhi katoa, ka tangohia ngā whakapaunga katoa kāore e pā tika ana ki ngā mahi matua.
#### 8. Te Tātai i te Hua i mua i te Taake
Ko te hua i mua i te taake ko te hua whakahaere me ētahi atu moni whiwhi, me te tango i ētahi atu whakapaunga.
""
Hua i mua i te Taake = Hua Whakahaere + Ētahi atu Moni Whiwhi – Ētahi atu Whakapaunga
""
#### 9. Te Tātai i te Taake Moni Whiwhi
Tātaihia te taake moni whiwhi i runga i te hua i mua i te taake i te reiti taake e tika ana.
#### 10. Te Tātai i te Hua Kupenga
Ko te hua kupenga ko te hua i mua i te taake tangohia te taake moni whiwhi.
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Hua Kupenga = Hua i mua i te Taake – Taake Moni Whiwhi
""
### Te Hiranga o ngā Pūrongo Hua me te Ngaronga
He maha ngā painga nui o te pūrongo moni whiwhi mō te kamupene, tae atu ki:
1. Te Ine i te Mahi Pūtea
– Mā te tauākī moni whiwhi ka āwhina i ngā kamupene ki te ine i te mahi pūtea i roto i te wā, ā, ka homai he māramatanga ki te āhua o ngā hua e tumanakohia ana nā ngā rautaki i whakatinanahia.
2. Te Whakataunga
– Ka whakamahia e te whakahaere te tauākī moni whiwhi hei pūtake mō te whakatau pakihi, pērā i te whakahaere i ngā utu, te whakatakoto utu hoko, te whakahaere i ngā rawa, me te whakamahere i te whakawhānui.
3. Aromatawai i te Hua
– Ka whakamahia e ngā kaipupuri moni me ngā kaituku nama ngā tauākī whiwhinga moni hei aromatawai i te hua o tētahi kamupene i mua i te whakatau ki te haumi, ki te tuku nama rānei.
4. Te Whakatutukitanga me te Pūrongo
– E whakamahia ana hoki te tauākī moni whiwhi mō ngā kaupapa tuku pūrongo ki ngā kaiwhakahaere me ētahi atu rōpū o waho, kia tutuki ai ngā ture me ngā paerewa kaute e tika ana.
### Whakamutunga
Ehara i te mea ko te tuhi noa i ngā moni whiwhi me ngā whakapaunga te tatau i ngā hua me ngā mate o tētahi kamupene; engari me mārama hoki ki ngā momo āhuatanga e hanga ana i te tauākī moni whiwhi. Mā te mārama ki te tatau i ngā hua me ngā mate ka āwhina i ngā kamupene ki te ine i te mahi pūtea, ki te whakatau whai whakaaro, me te noho whakataetae tonu i te mākete. Mā te whai tauākī moni whiwhi tika, hou hoki ka taea e ngā kamupene te whakamahere rautaki pakihi pai ake me te whakatutuki i te angitu mō te wā roa.
