Me pēhea te tatau i te hua me te mate
He mea nui te tatau i te hua me te mate mō te whakahaere i ngā pūtea pakihi, ahakoa he pakihi iti pēnei i ngā pakihi iti me ngā pakihi iti, ngā toa ipurangi, ngā kamupene nunui rānei. Mā te tauākī moni whiwhi ka āwhina i ngā rangatira pakihi ki te mārama mēnā kei te whiwhi hua, kei te ngaro moni rānei tā rātou pakihi i roto i tētahi wā kua whakaritea. Hei tāpiri, he mea whai hua anō hoki te tatau i te hua me te mate mō te whakatau rautaki, pēnei i te whakapiki i ngā utu, te whakaiti i ngā utu, te whakanui ake i ngā taonga, te aromatawai rānei i ngā hua kore hua. Ka matapakihia e tēnei tuhinga te huarahi ki te tatau i te hua me te mate i roto i tētahi huarahi whai hua, ngāwari hoki ki te mārama.
1. Te Mārama ki ngā Pūrongo Hua me te Ngaronga
He pūrongo pūtea te tauākī moni whiwhi e whakarāpopoto ana i ngā moni whiwhi me ngā whakapaunga i roto i tētahi wā, hei tauira, ia wiki, ia marama, ia tau rānei. Ko te hua whakamutunga e whakaatu ana i te hua (hua) mēnā he nui ake te moni whiwhi i ngā whakapaunga, i te mate rānei (ngaronga) mēnā he nui ake ngā whakapaunga i te moni whiwhi.
I roto i te tauākī hua me te mate, ko ētahi o ngā kupu matua me mārama ko:
– Whiwhinga moni (Hoko): te moni e whiwhi mai ana i te hokonga o ngā taonga, o ngā ratonga rānei.
– Te Utu o ngā Taonga i Hokona (COGS): ngā utu tika i puta hei whakaputa i ngā taonga i hokona.
– Hua Katoa: te rerekētanga i waenga i ngā hoko me ngā utu whakahekenga.
– Ngā Utu Whakahaere: ngā utu mō te whakahaere i te pakihi i ia rā, pēnei i te reti, te hiko, ngā utu kaimahi, te hokohoko, me te whakahaere.
– Hua Kupenga: te hua whakamutunga i muri i te tangohanga o ngā utu katoa.
Mā te mārama ki ēnei kupu ka māmā ake te kohikohi me te tatau i ngā hua me ngā mate.
2. Ngā Wāhanga Matua mō te Tatau i te Hua me te Ngaronga
I te nuinga o te wā, ka taea te wehewehe i te tātai mō te tatau i te hua me te mate ki ngā wāhanga e whai ake nei:
1. Hokonga Kupenga
2. Te Hua Katoa
3. Hua Whakahaere
4. Hua Kupenga
Mā ia wāhanga ka hoatu he pikitia taipitopito ake mō te āhua o tō pakihi.
3. Me pēhea te tatau i ngā hoko kupenga
Ko ngā hoko kupenga ko te tapeke o ngā hoko i muri i te tango i ngā tahua hoko, ngā whakahokinga moni, ngā hekenga utu rānei.
Tātai Hoko Kupenga:
Hokonga Kupenga = Tapeke Hokonga – Whakahokinga Hokonga – Hekenga Hokonga
Tauira:
– Te tapeke o ngā hoko i tēnei marama: Rp. 50.000.000
– Te hokinga mai o ngā hoko: Rp. 1.000.000
– He utu whakaheke: Rp. 500.000
Nā reira:
Hokonga kupenga = 50.000.000 – 1.000.000 – 500.000 = Rp48.500.000
Ko ngā hoko kupenga te tīmatanga i te tauākī moni whiwhi.
4. Me pēhea te tatau i te COGS (te utu o ngā taonga kua hokona)
Ko ngā utu COGS he utu e pā tika ana ki ngā taonga e hokona ana. Mena he kaihokohoko koe, ko ngā utu COGS te tikanga ka puta mai i te hoko taonga. Mena he kaihanga koe, ka uru pea ki ngā utu COGS ngā rauemi mata, te mahi tika, me ētahi utu hangahanga.
Mō ngā pakihi hokohoko, ko te tātai COGS e whakamahia whānuitia ana ko:
COGS = Taonga Tīmatanga + Hokonga Kupenga – Taonga Whakamutunga
Ngā Mōhiohio:
– Te rarangi taonga tīmatanga: te rahinga o ngā taonga i te tīmatanga o te wā.
– Ngā hokonga kupenga: ngā hokonga taonga me ngā utu tuku, tangohia ngā whakahokinga hoko me ngā hekenga hoko.
- Te taonga whakamutunga: ko te taonga e toe ana i te mutunga o te wā.
Tauira:
– Te rarangi taonga tuatahi: IDR 10.000.000
– Hokonga kupenga: IDR 25.000.000
– Taonga whakamutunga: Rp. 8.000.000
Nā reira:
Te Utu o ngā Taonga i Hokona = 10.000.000 + 25.000.000 – 8.000.000 = Rp27.000.000
He mea tino nui te tatauranga COGS nā te mea ka whakatau i te hua moni katoa o tō pakihi.
5. Me pēhea te tatau i te hua katoa
Ko te hua moni katoa ko te hua moni i mua i te whakaaro ki ngā whakapaunga whakahaere.
Tātai Hua Katoa:
Hua Katoa = Hokonga Kupenga – COGS
E pā ana ki te tauira o mua:
– Ngā hoko kupenga: Rp48.500.000
– Te Utu o ngā Taonga i Hokona: Rp. 27.000.000
Te hua katoa = 48.500.000 – 27.000.000 = IDR 21.500.000
Mena he iti te hua katoa, ko te raruraru he iti rawa te utu hoko, he nui rawa te hekenga utu, he teitei rawa rānei ngā utu whakaputanga.
6. Me pēhea te tatau i ngā utu whakahaere
Ko ngā whakapaunga whakahaere he utu e puta ana hei whakahaere i ngā mahi o ia rā a te pakihi, ā, kāore e pā tika ana ki te whakaputa taonga. Ko ēnei utu ka wehea kia maha ngā wāhanga:
– Ngā utu hokohoko: pānuitanga, whakatairanga, komihana mākete, tautoko.
– Ngā utu whakahaere: ngā pepa tuhituhi, te ipurangi, ngā utu peeke, ngā tono.
– Ngā utu me ngā utu mahi: ngā kaimahi o te toa, ngā kaiwhakahaere.
– Ngā utu reti me ngā ratonga: reti, hiko, wai.
– Ngā utu kawe: ngā utu tuku ā-roto, te penehīni whakahaere.
Tauira o ngā utu whakahaere ia marama:
– Reti: Rp. 3.000.000
– Hiko me te wai: Rp. 500.000
– Utu kaimahi: Rp. 5.000.000
– Pānuitanga me te whakatairanga: Rp1.500.000
– Ipurangi me te whakahaere: Rp. 500.000
Ngā utu whakahaere katoa = 3.000.000 + 500.000 + 5.000.000 + 1.500.000 + 500.000 = Rp10.500.000
7. Me pēhea te tatau i te hua whakahaere
Ko te hua whakahaere e whakaatu ana i te hua pakihi mai i ngā mahi matua i mua i te taake me ētahi atu whakapaunga.
Tātai Hua Whakahaere:
Hua Whakahaere = Hua Katoa – Whakapaunga Whakahaere
E pā ana ki te tauira:
– Te hua katoa: Rp21.500.000
– Ngā utu whakahaere: Rp. 10.500.000
Hua whakahaere = 21.500.000 – 10.500.000 = Rp11.000.000
Mā tēnei tatauranga koe e āwhina ki te aromatawai i te hauora o tō pakihi matua. Mēnā he kino te hua whakahaere, ko te tikanga he nui rawa ngā whakapaunga whakahaere, kāore rānei i te rawaka te hua katoa.
8. Te Whakauru i Ētahi Atu Whiwhinga me ngā Whakapaunga
I roto i te mahi, ka taea hoki e ngā pakihi te whiwhi moni whiwhi, te utu rānei i waho o ngā mahi, hei tauira:
– Te moni whiwhi huamoni peeke
– Whiwhinga reti rawa
– Te pikinga/te ngaronga o te reiti whakawhiti moni
– Ngā whiu, ngā kino, ngā utu ohorere rānei
Hei tauira:
– Ētahi atu moni whiwhi: IDR 200.000
– Ētahi atu utu: Rp. 300.000
Nō reira, ko te tapeke kupenga o ngā whakapaunga kē atu = 200.000 – 300.000 = -Rp100.000
9. Me pēhea te tatau i te hua kupenga
Ko te hua kupenga te hua whakamutunga i muri i te tangohanga o ngā whakapaunga katoa, tae atu ki ētahi atu whakapaunga me ngā taake (mēnā ka tatauhia).
Tātai Hua Kupenga (kāore he taake):
Hua Kupenga = Hua Whakahaere + (Ētahi atu Moni Whiwhi – Ētahi Atu Whakapaunga)
E pā ana ki te tauira:
– Hua whakahaere: Rp11.000.000
– Ētahi atu rerekētanga: -Rp100.000
Hua kupenga = 11.000.000 – 100.000 = Rp10.900.000
Ki te hiahia koe ki te whakauru i ngā taake, kāti:
Hua Kupenga i muri i te Taake = Hua Kupenga – Taake
10. Tauira o tētahi Hōputu Pūrongo Hua me te Ngaronga Māmā
Anei tētahi tauira o tētahi whakarāpopototanga māmā mō te pūrongo hua me te mate o ia marama:
Hokonga Kupenga: Rp48.500.000
Te Utu o ngā Taonga i Hokona: Rp27.000.000
Hua Katoa: Rp21.500.000
Ngā Utu Whakahaere: Rp10.500.000
Hua Whakahaere: Rp11.000.000
Whiwhinga moni kē atu: IDR 200.000
Ētahi atu utu: Rp. 300.000
Hua Kupenga: Rp10.900.000
Ka taea e koe te whakamahi i tēnei hōputu ki te Excel, ki ngā Google Sheets, ki ngā taupānga kaute rānei.
11. Ngā Tohutohu mō ngā Tātaitanga Hua me ngā Matenga Tika Ake
1. Wehea ngā pūtea whaiaro me ngā pūtea pakihi. Koinei te pūtake hapa tino kitea i roto i ngā pakihi iti me ngā pakihi iti (MSME).
2. Tuhia ngā whakawhitiwhitinga i ia rā. Kaua e tatari kia tae ki te mutunga o te marama, nā te mea he tokomaha e wareware ana.
3. Tatauhia ngā rawa i ia wā. Ka pāngia ngā utu whakahaere me ngā hua e ngā rawa kāore i tuhia.
4. Whakarōpūhia ngā utu mā te kāwai. Hei tauira, ka āwhina tēnei ki te tātari, kia mōhio ai mēnā he nui rawa ngā utu pānuitanga, he nui rawa rānei te reti.
5. Whakatauritea ngā hua mō ia wā. Mā tēnei koe e āwhina ki te kite i te pikinga me te hekenga o ngā hua.
Whakamutunga
Ko te tatau i te hua me te mate ko te rerekētanga i waenga i te moni whiwhi me te tapeke o ngā whakapaunga mō tētahi wā kua whakaritea. Mā te mahi i ngā mahi pēnei i te tatau i ngā hoko kupenga, te whakatau i ngā COGS, te ine i te hua katoa, te tango i ngā utu whakahaere, me te tae ki te hua kupenga, ka taea e koe te mārama ake ki te mahi a tō pakihi. Mā te tatau i te hua me te mate kua whakaritea pai ka āwhina i a koe ki te whakatau kaupapa pakihi whai whakaaro, te whakapai ake i te whai huatanga, me te pupuri i te hauora pūtea mō te wā roa o tō pakihi.
Ki te hiahia koe, ka taea hoki e au te āwhina i a koe ki te waihanga i tētahi tauira Excel māmā mō tō pūrongo hua me te mate, ka taea e koe te whakakī i tēnei i runga i ō whakawhitinga pakihi.
