Te Whakarite i te Pūrongo Hua me te Ngaronga
Ko te tauākī moni whiwhi tētahi o ngā pūrongo pūtea matua e whakamahia ana hei aromatawai i te mahi a tētahi kamupene i roto i tētahi wā kua whakaritea. Mā roto i tēnei pūrongo, ka taea e ngā rangatira pakihi, ngā kaiwhakahaere, ngā kaipupuri moni, me ngā kaituku nama te whakatau mēnā kei te whakaputa hua te kamupene, kei te pāngia rānei e ngā mate, me ngā āhuatanga e pā ana ki ēnei hua. He mea nui te whakarite i tētahi tauākī moni whiwhi kia tika, kia tika hoki, nā te mea he pūtake mō te whakatau kaupapa, te aromatawai rautaki, me ngā whakaaro i roto i te whakamahere pūtea e whai ake nei. Ka matapakihia e tēnei tuhinga te whakamāramatanga, ngā wāhanga, ngā wāhanga, me ngā tauira ngāwari o te whakarite i tētahi tauākī moni whiwhi.
Te Mārama ki ngā Pūrongo Hua me te Ngaronga
He pūrongo te tauākī moni whiwhi e whakarāpopoto ana i ngā moni whiwhi me ngā whakapaunga a te kamupene mō tētahi wā motuhake (hei tauira, ia marama, ia hauwhā, ia tau rānei). Ko te hua whakamutunga he hua kupenga mēnā he nui ake ngā moni whiwhi i ngā whakapaunga, he mate kupenga rānei mēnā he nui ake ngā whakapaunga i ngā moni whiwhi. He rerekē ki te pepa toenga, e whakaatu ana i te tūranga pūtea i tētahi rā motuhake, he pūrongo "rere" te tauākī moni whiwhi nā te mea e kapi ana i ngā mahi mō tētahi wā.
I roto i te mahi kaute, ehara i te mea ko ngā tatauranga hua, mate rānei anake e whakaatuhia ana e te tauākī moni whiwhi, engari e whakaatu ana hoki i te hanganga o ngā moni whiwhi me ngā whakapaunga. Mā te mārama ki tēnei hanganga, ka taea e te kamupene te aromatawai i te whai huatanga o te whakahaere, te tautuhi i ngā whakapaunga nui, me te aromatawai i tōna kaha ki te whakaputa tawhē hua.
Te Kaupapa o te Whakarite i te Pūrongo Hua me te Ngaronga
Ehara i te mea ko te whakarite i tētahi tauākī moni whiwhi anake te mea hei whakatutuki i ngā herenga whakahaere, engari he painga rautaki anō hoki. Tuatahi, ka āwhina tēnei pūrongo ki te aromatawai i te mahi pakihi: mēnā kei te piki haere ngā hoko, mēnā kei raro i te mana whakahaere ngā utu, me te āhua o ngā au o ngā hua mō ngā wā maha. Tuarua, ka āwhina te tauākī moni whiwhi i te whakamahere me te whakatakoto tahua. Ko ngā raraunga moni whiwhi me ngā whakapaunga o mua he tohutoro mō te whakatakoto i ngā whāinga tūturu ā muri ake nei. Tuatoru, he mea nui tēnei pūrongo mā ngā rōpū o waho, pērā i ngā kaipupuri moni me ngā peeke, hei aromatawai i te oranga o tētahi kamupene. Tuawhā, ka tautoko hoki te tauākī moni whiwhi i te tutuki i ngā whakaritenga taake nā te mea he maha ngā wāhanga e pā tika ana ki ngā tataunga taake moni whiwhi.
Ngā Wāhanga Matua o te Tauākī Whiwhinga Moni
Hei whakarite i tētahi tauākī moni whiwhi tika, he mea nui kia mārama ki ōna wāhanga. Ko te tikanga, kei roto i tētahi tauākī moni whiwhi:
1. Moni Whiwhi (Hoko)
Ko te moni whiwhi ko te moni whiwhi a te kamupene mai i ana mahi matua, pēnei i te hoko taonga, ratonga rānei. Ka taea te whiwhi moni whiwhi i roto i te ahua o te moni whiwhi, te hoko nama rānei, mena kua puta te tauwhitinga, ā, kua tutuki i a ia ngā whakaritenga mō te mōhiotanga moni whiwhi.
2. Te utu o ngā taonga i hokona (NGĀ TAU WHAKAMAHI)
Ko ngā utu COGS ngā utu tika e pā ana ki ngā taonga e hokona ana. Mō ngā kamupene hokohoko, ka tatauhia ngā COGS hei taonga tīmatanga + ngā hoko kupenga – ngā taonga whakamutunga. Mō ngā kamupene hanga, kei roto i ngā COGS ngā utu o ngā rauemi mata, te mahi tika, me ngā utu whakahaere. te utu whakahaere o te wheketere.
3. Te Hua Katoa
Ka tatauhia te hua whānui mā te tango i te COGS mai i te moni whiwhi. E whakaatu ana te hua whānui i te nui o te hua ka puta mai i ngā mahi matua i mua i te tatau i ētahi atu whakapaunga whakahaere.
4. Ngā Whakapaunga Whakahaere
Ko ngā whakapaunga whakahaere ko ngā utu e puta ana hei whakahaere i te pakihi i ia rā, pēnei i te utu o ngā kaimahi, te reti, te hiko, te hokohoko, te kawe waka, te ipurangi, me ētahi atu. te whakahekenga uara o ngā rawa. Ka wehea ēnei whakapaunga ki ngā whakapaunga hoko me ngā whakapaunga whānui me ngā whakapaunga whakahaere.
5. Hua Whakahaere
Ko te hua whakahaere ko te hua katoa me te tango i ngā whakapaunga whakahaere. E whakaata ana tēnei tatauranga i te whai huatanga o te whakahaere a te kamupene.
6. Ētahi atu Whiwhinga/Whakapaunga (Ētahi atu Whiwhinga/Whakapaunga)
Kei roto i tēnei tūemi ngā whakawhitiwhitinga i waho o ngā mahi matua, hei tauira, ko te moni whiwhi huamoni, ko ngā hua mai i te hokonga rawa, ko ngā whakapaunga huamoni i runga i ngā nama, ko ngā mate moni tāwāhi rānei.
7. Te Hua i mua i te Taake me te Taake Moni Whiwhi
Ka whiwhihia te hua i mua i te taake i muri i te tatau i ngā moni whiwhi me ngā whakapaunga kē atu. Kātahi ka tangohia ngā taake hei whiwhi i te hua kupenga.
8. Hua Kupenga
Ko te hua kupenga te hua whakamutunga e whakaatu ana i te hua kupenga a te kamupene i roto i te wā.
Puka Pūrongo Hua me te Ngaronga
E rua ngā momo whakaaturanga e whakamahia whānuitia ana:
1. Hipanga-kotahi
Ka tāpirihia ngā moni whiwhi katoa, ka tāpirihia ngā whakapaunga katoa, ā, ko te rerekētanga ko te hua/ngaronga. He māmā noa iho tēnei whakatakotoranga, ā, he ngāwari ki te mārama, engari kāore e aro nui ana ki te hua katoa.
2. Ngā taahiraa maha
Ka wehea e tēnei whakatakotoranga ngā tātaitanga hua moni katoa, hua whakahaere, me te hua kupenga. He mea whakamahi noa nā te mea e whakarato ana i ngā mōhiohio taipitopito mō te tātari mahi, inā koa mō ngā tawhē.
Ngā Wāhanga o te Whakarite i ngā Pūrongo Hua me te Ngaronga
Ko ngā mahi matua e whai ake nei mō te whakarite i tētahi pūrongo pūnaha mō ngā hua me ngā mate:
1. Kohia ngā raraunga tauwhitinga i tēnei wā
Ka taea te tiki raraunga mai i ngā pukapuka moni, ngā nama hoko, ngā ota hoko, ngā pepa utu, ngā rīhiti reti, me ērā atu mea. He mea nui te whakaotinga o ngā tuhinga tauwhitinga mō te tika o te pūrongo.
2. Tuhia ngā tāurunga puka tātaitai ka tuku ki te pukapuka kaute whānui.
Ka tuhia ngā whakawhitiwhitinga katoa ki roto i tētahi puka tātaitai e ai ki ngā mātāpono kaute, kātahi ka tukuna ki ngā pūkete e tika ana i roto i te pukapuka kaute whānui. Mā tēnei mahi ka whakarite kia tika te toenga o ia pūkete (moni whiwhi, whakapaunga, rarangi taonga, me ētahi atu).
3. Whakarite toenga whakamātautau (taurite whakamātautau)
Ko te toenga whakamātautau he mea hei whakarite i te toenga o ngā nama me ngā nama. Ahakoa kāore te toenga taurite e kī taurangi i te kore hapa o ngā pūkete, he mea nui te mana whakahaere tuatahi.
4. Waihangahia ngā tāurunga whakatikatika
Me whakatikatika hei tuhi i ngā whakapaunga, i ngā moni whiwhi rānei kua kohia/kua riro mai, ngā whakapaunga kua utua i mua, te hekenga uara o ngā rawa, me ngā moni whiwhi kāore anō kia whiwhihia. Ki te kore he whakatikatika, ka hē pea te tauākī moni whiwhi.
5. Tātaihia ngā utu whakaheke (mēnā ka hokona ngā taonga e te kamupene)
Me whakarite e ngā kamupene kia tika te rarangi taonga whakamutunga me ngā hoko kupenga. Ka pā tika ngā hapa i roto i ngā COGS ki te hua whānui me te moni whiwhi kupenga.
6. Whakarōpūhia ngā moni whiwhi me ngā whakapaunga e ai ki te kāwai
Wehewehea ngā moni whiwhi whakahaere me ngā moni whiwhi kore-whakahaere, me ngā whakapaunga whakahaere me ētahi atu whakapaunga. Mā te whakarōpū ōrite ka taea te whakataurite i waenga i ngā wā.
7. Whakaritea te pūrongo hua me te mate e ai ki te whakatakotoranga kua tohua.
Whakauruhia ngā whika mai i te toenga whakamātautau kua whakatikatikaina. Kia mārama te raupapa o te whakaaturanga: moni whiwhi → COGS → hua whānui → whakapaunga whakahaere → moni whiwhi whakahaere → moni whiwhi/whakapaunga kē atu → hua i mua i te taake → taake → moni whiwhi kupenga.
8. Arotakehia, tātarihia hoki ngā hua
Māhia tētahi tirotiro māmā: whakatairite ki te wā o mua, tirohia te ōwehenga o te tawhē whānui me te tawhē kupenga, ka kimihia ngā huringa nui o ngā tūemi utu, ngā tūemi moni whiwhi rānei.
Tauira Māmā o te Pūrongo Hua me te Ngaronga
Hei tauira, ka whakarite tētahi kamupene hokohoko i tētahi pūrongo mō te marama o Paenga-whāwhā:
– Ngā Hokonga: Rp120.000.000
– Te Utu o ngā Taonga i Hokona: Rp. 75.000.000
– Te utu mō te utu: Rp. 15.000.000
– Utu reti: Rp. 5.000.000
– Ngā utu hiko me te ipurangi: Rp. 2.000.000
– Ngā whakapaunga hokohoko: IDR 3.000.000
– Te whakapaunga huamoni: Rp1.000.000
– Taake moni whiwhi (whakatau tata): Rp. 4.000.000
Nō reira, ko te tataunga tēnei:
– Te hua katoa = 120.000.000 – 75.000.000 = Rp. 45.000.000
– Ngā whakapaunga whakahaere katoa = 15.000.000 + 5.000.000 + 2.000.000 + 3.000.000 = Rp25.000.000
– Hua whakahaere = 45.000.000 – 25.000.000 = Rp. 20.000.000
– Hua i mua i te taake = 20.000.000 – 1.000.000 = Rp. 19.000.000
– Hua kupenga = 19.000.000 – 4.000.000 = Rp. 15.000.000
Mai i tēnei tauira, ka taea e te rangatira pakihi te aromatawai he pai rawa te tawhē moni whiwhi, engari me aroturuki tonu i ngā whakapaunga whakahaere kia kore ai e tino piki haere.
Ngā Hapa Noa hei Ārai
He maha ngā hapa e puta pinepine ana i te wā e whakarite ana i ngā tauākī moni whiwhi. Tuatahi, ko te whakaranu i ngā tauwhitinga whaiaro a te rangatira me ngā tauwhitinga a te kamupene, ka hua ake he moni whiwhi me ngā whakapaunga hē. Tuarua, ko te kore e hanga i ngā whakaurunga whakatikatika, pērā i te wareware ki te tuhi i te hekenga uara, i ngā whakapaunga kua kohia rānei. Tuatoru, ko te tatau hē i ngā COGS nā te mea kāore ngā raraunga rarangi taonga i whakahoutia. Tuawhā, ko te mohio ki te moni whiwhi i mua i te puta mai, te mohio rānei ki ngā whakapaunga i te wā hē. Mā te karo i ēnei hapa ka nui ake te pono o te pūrongo.
Te Katinga
He tukanga nui te whakarite i tētahi tauākī moni whiwhi e whakaata ana i te mahi pūtea a tētahi kamupene i roto i tētahi wā kua whakaritea. Mā te mārama ki ngā wāhanga o te pūrongo, te whiriwhiri i te whakatakotoranga tika, me te whai i ngā mahi whakarite tika—mai i te tuhi i ngā whakawhitiwhitinga ki te whakarerekē i aua whakawhitiwhitinga—ka taea e te kamupene te whakaputa i tētahi pūrongo tika me te whai kōrero. Ehara i te mea ka tutuki noa i tētahi tauākī moni whiwhi kua hoahoatia pai ngā hiahia pūrongo engari he taputapu whakahaere kaha hoki mō te whakahaere i ngā utu, te whakanui ake i te hua, me te whakawhanake i ngā rautaki pakihi whai hua ake i te heke mai.
