Tauira o te Pūrongo Pūtea a te Kamupene Hanga
Ko ngā pūrongo pūtea te "reo pakihi" e āwhina ana i ngā rangatira, ngā kaiwhakahaere, ngā kaipupuri moni, ngā kaituku nama, me ētahi atu kaipupuri moni ki te mārama ki te āhua me te mahi a te kamupene. He rerekē ngā āhuatanga o ngā kamupene hanga i ngā kamupene hokohoko, ratonga rānei, nā te mea ka hangaia e te tukanga whakaputa he pūkete ahurei pēnei i te rarangi rauemi mata, te mahi kei te haere tonu, ngā taonga kua oti, me te tatau i te Utu o ngā Taonga i Hangaia (COGS) me te Utu o ngā Taonga i Hokona (COGS). Kei roto i tēnei tuhinga he tauira poto engari whānui o ngā pūrongo pūtea a te kamupene hanga, tae atu ki te pūrongo moni whiwhi , ngā huringa o te hea, te tūnga pūtea (pepa toenga), te pūrongo rere moni, me ngā tuhipoka ngāwari mō ngā utu whakaputa.
1. Ngā Āhuatanga o ngā Pūrongo Pūtea a te Kamupene Hanga
Mā ngā mahi whakaputa ka tukatukahia e ngā kamupene hanga ngā rauemi mata hei taonga kua oti. Nō reira, ko te tikanga, e whakaatu ana ā rātou pūrongo pūtea i ēnei:
1. Ngā paparanga o ngā taonga: ngā rauemi mata, ngā taonga kei te tukatukahia (BDP), me ngā taonga kua oti.
2. Ngā utu whakaputa: ngā rauemi mata tika, te utu mahi tika, me ngā utu whakahaere o te wheketere.
3. Te Tātaitanga o te Utu o ngā Taonga i Hokona: e whakamahia ana hei whakatau i te utu o ngā taonga kua oti te hanga.
4. Te Utu o ngā Taonga i Hokona: te huinga o te rarangi taonga tīmatanga kua oti, me ngā taonga kua oti te hanga, tangohia te rarangi taonga whakamutunga kua oti.
Hei āwhina i ngā kaipānui ki te mārama ki te hanganga o te pūrongo, kei raro nei tētahi tauira māmā o tētahi pūrongo pūtea mō PT Maju Jaya Manufaktur mō te wā e mutu ana i te 31 o Tīhema, 2025 (he whakatauira noa iho ngā tatauranga).
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2. Tauira o te Tauākī Whiwhinga Moni
E whakaatu ana te tauākī moni whiwhi i ngā moni whiwhi, ngā whakapaunga, me te hua, te mate rānei o te kamupene i roto i tētahi wā.
PT Maju Jaya Manufacturing
Tauākī whiwhinga moni
Mō te Tau e Mutu ana i te 31 o Hakihea, 2025 (i roto i te Rūpiā)
Hokonga Kupenga: 5.000.000.000
Te Utu o ngā Taonga i Hokona: (3.200.000.000)
Hua Katoa: 1.800.000.000
Ngā Whakapaunga Whakahaere
– Ngā Whakapaunga Hoko: (450.000.000)
– Ngā Whakapaunga Whānui me ngā Whakapaunga Whakahaere: (550.000.000)
Ngā Whakapaunga Whakahaere Katoa: (1.000.000.000)
Hua Whakahaere: 800.000.000
Whiwhinga Moni Kē (Ngā Whakapaunga)
– Whakapaunga Huamoni: (120.000.000)
Hua i mua i te Taake: 680.000.000
Te Whakapaunga Taake Moni Whiwhi: (170.000.000)
Hua Kupenga: 510.000.000
I roto i ngā kamupene whakanao, ko te arotahi matua ko te Utu o ngā Taonga ka Hokona nā te mea ka awehia tēnei tatauranga e te whai huatanga o te whakaputa, ngā utu rauemi mata, te hua o te mahi, me te whakahaere i ngā utu nui o te wheketere.
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3. Tauira o te Tātaitanga o te Utu o ngā Taonga i Hokona (COGS) me te Utu o ngā Taonga i Hangaia
Anei tētahi tauira māmā mō te whakatau i te COGS mā te tatau i te Utu o ngā Taonga i Hokona.
PT Maju Jaya Manufacturing
Te Tātaitanga o te Utu o ngā Taonga i Hokona me te Utu o ngā Taonga i Hokona
2025 (i roto i te rūpia)
A. Ngā Utu Whakaputa (Ngā Utu Hanga)
– Ngā Rauemi Mata Tika i Whakamahia: 1.400.000.000
– Ngā Mahi Tika: 900.000.000
– Te Utu Whakahaere o te Wheketere: 650.000.000
Te Utu Whakaputa Katoa: 2.950.000.000
B. Te Utu o ngā Taonga i Hokona
– Ngā Taonga Mahi Tīmata i roto i te Tukanga: 300.000.000
– Te Utu Whakaputa Katoa: 2.950.000.000
– Te Rārangi Taonga Whakamutunga kei te Tukatuka: (250.000.000)
Te Utu o ngā Taonga i Hokona (Ngā Taonga i Oti): 3.000.000.000
C. Te Utu o ngā Taonga i Hokona
– Te Rārangi Taonga Tīmatanga: 350.000.000
– Te Utu o ngā Taonga i Hokona: 3.000.000.000
– Ngā Taonga e Wātea ana hei Hoko: 3.350.000.000
– Te Rārangi Taonga Whakamutunga: (150.000.000)
Te Utu o ngā Taonga i Hokona: 3.200.000.000
Mā tēnei tātaitanga, ka taea e ngā kaipānui te kite i te pūtake o ngā tatauranga COGS e puta ana i roto i te pūrongo hua me te mate.
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4. Tauira o te Tauākī Huringa o te Pūtea
E whakaatu ana te tauākī huringa o te hea i te nekehanga o te whakapaipai, ngā whiwhinga moni pupuri, me ngā whakawhitiwhitinga e pā ana ki te hea.
PT Maju Jaya Manufacturing
Tauākī mō ngā Huringa o te Equity
Mō te Tau e Mutu ana i te 31 o Hakihea, 2025 (i roto i te Rūpiā)
Taurite Moni Tīmatanga (Hanuere 1, 2025): 2.200.000.000
Pūtea Whakapaipai Tāpiri: 0
Hua Kupenga mō te Tau: 510.000.000
Te wehewehenga: (200.000.000)
Taurite Pūtea Whakamutunga (31 Hakihea 2025) : 2.510.000.000
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5. Tauira o te Pūrongo Tūnga Pūtea (Pūrongo Taurite)
E whakaatu ana te pepa toenga i ngā rawa, ngā nama, me te hea i tētahi rā motuhake.
PT Maju Jaya Manufacturing
Tauākī Tūnga Pūtea (Pūrongo Taurite)
I te 31 o Hakihea, 2025 (i roto i te rūpia)
Rauemi
Ngā rawa o nāianei
– Moni me ngā Moni Taurite: 420.000.000
– Ngā Pūkete e Whiwhi Mai Ana: 600.000.000
– Ngā Rauemi Mata: 280.000.000
– Te Taonga kei te Tukatuka: 250.000.000
– Te Rarangi Taonga Kua Oti: 150.000.000
– Ngā Whakapaunga kua Utua i Mua: 50.000.000
Ngā Rawa Katoa o Nāianei: 1.750.000.000
Ngā Rawa Kore-o-nāianei
– Ngā Rawa Pūmau (Te Utu Hoko): 3.000.000.000
– Te whakahekenga uara kua kohia: (900.000.000)
Ngā Rawa Pūmau Kupenga: 2.100.000.000
– Ngā Rawa Kē Atu: 100.000.000
Ngā Rawa Kore-o-nāianei Katoa: 2.200.000.000
Ngā Rawa Katoa: 3.950.000.000
Ngā Nama me te Pūtea
Ngā Nama Wā Poto
– Ngā Pūkete e Utua ana: 500.000.000
– Nama Utu: 80.000.000
– Nama Taake: 90.000.000
– Nama Peeke Poto-Wā: 200.000.000
Ngā Namatanga Poto Katoa: 870.000.000
Ngā Namatanga Wā-Roa
– Nama Peeke Wā Roa: 570.000.000
Tapeke Nama: 1.440.000.000
Te Whakapūtanga
– Pūtea Utu-ā-roto me ngā Whiwhinga Pupuri: 2.510.000.000
Ngā Namatanga me te Pūtea Katoa: 3.950.000.000
Ko te nuinga o te wā, he nui ake ngā taipitopito o ngā taonga e whakaatuhia ana i roto i te pepa toenga a te kamupene hanga i tā te kamupene hokohoko. He mea nui tēnei taipitopito hei aromatawai i te whai huatanga o te whakaputa me te whakahaere i ngā taonga.
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6. Tauira o tētahi Tauākī Rere Moni
E whakaatu ana te pūrongo rere moni i ngā rerenga moni e tomo mai ana, e puta atu ana hoki i ngā mahi whakahaere, haumi, me te pūtea.
PT Maju Jaya Manufacturing
Tauākī Rere Moni
Mō te Tau e Mutu ana i te 31 o Hakihea, 2025 (i roto i te Rūpiā)
Rerenga Moni mai i ngā Mahi Whakahaere
Moni i riro mai i ngā kaihoko: 4.800.000.000
Moni i utua ki ngā kaiwhakarato me ngā kaimahi: (3.750.000.000)
Moni i utua mō ētahi atu whakapaunga whakahaere: (800.000.000)
Moni i utua mō te huamoni: (120.000.000)
Moni i utua mō ngā taake: (160.000.000)
Rerenga Moni Kupenga mai i ngā Mahi: (30.000.000)
Rere Moni mai i ngā Mahi Whakangao
Te hoko o ngā rawa pumau: (300.000.000)
Rerenga Moni Kupenga mai i te Pūtea: (300.000.000)
Te Rerenga Moni mai i ngā Mahi Pūtea
Rīhiti nama peeke: 250.000.000
Utu wāhanga nama: (150.000.000)
Utu wehewehe: (200.000.000)
Rerenga Moni Kupenga mai i te Pūtea: (100.000.000)
Te Hekenga Kupenga o te Moni: (430.000.000)
Moni Tīmatanga: 850.000.000
Moni Whakamutunga o te Tau: 420.000.000
Mai i tēnei tauira, ka kitea kāore te hua kupenga e rite tonu ki te pikinga o te moni, nā te mea ka pāngia hoki te moni e ngā haumitanga rawa pumau, ngā utunga nama, me ngā panonitanga o te whakapaipai mahi (ngā nama e utua ana, ngā rawa, me ngā nama e utua ana).
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7. Ngā Tuhipoka Māmā ki ngā Tauākī Pūtea (Tauira Poto)
I roto i te mahi kaute, ka haere tahi ngā tauākī pūtea me ngā tuhipoka e whakamārama ana i ngā kaupapa here me ngā taipitopito motuhake. Ngā tauira o ngā tuhipoka whakarāpopototanga:
1. Kaupapahere Taonga: ka aromatawaihia ngā taonga mā te whakamahi i te tikanga FIFO, ā, ka whakaaturia i te mea iti iho i waenganui i te utu me te uara kupenga ka taea te whakatutuki.
2. Te Whakahekenga Uara o ngā Rawa Pūmau: mā te whakamahi i te tikanga rārangi-tika, ko te roanga o te ora whai hua o te mīhini he 8 tau, ā, ko te whare he 20 tau.
3. Te Whakamōhiotanga Moni Whiwhi: ka whakamanahia ngā hoko ina tukuna ngā taonga, ā, ka whakawhitia te mōrearea o te mana ki te kaihoko.
Mā ngā tuhipoka pēnei i ēnei ka āwhina i ngā kaipānui ki te mārama ki te horopaki o ngā tau me ngā tikanga e whakamahia ana e te kamupene.
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8. Whakamutunga
Ko ngā pūrongo pūtea a ngā kamupene hanga taonga e kitea nuitia ana mō ā rātou tataunga uaua ake o ngā utu whakaputa me ngā taonga ki te whakataurite ki ētahi atu rāngai. Mā te mārama ki te pūrongo moni whiwhi, te pepa toenga, ngā huringa o te hea, me te rere o te moni—me te pēhea hoki ki te tatau i te Utu o ngā Taonga i Hangaia me te Utu o ngā Taonga i Hokona—ka taea e ngā kaipānui te aromatawai i te hauora o te pakihi, te whai huatanga o te wheketere, te kaha ki te utu i ngā herenga, me te tipu pea. I roto i te mahi, ko te tikanga ka whakarite ngā kamupene i ngā pūrongo i runga anō i ngā paerewa kaute e tika ana (PSAK/IFRS) me te tāpiri atu ki ngā tuhipoka taipitopito hei whakarite i te pono me te ngāwari o te tātari.
Ki te hiahia koe, ka taea e au te waihanga i tētahi putanga "ōkawa" ake pērā i te whakatakotoranga pūrongo arotake (me ngā Tuhipoka roa ake ki ngā Tauākī Pūtea/CALK) ka taea rānei e au te whakarite i ngā tauira tatauranga i runga i ngā momo hanga motuhake (kai, kakahu, motuka, me ētahi atu).
