Te Mārama ki ngā Utu Whakaputa
I te ao pakihi, ko tētahi o ngā kī ki ngā mahi pakihi hauora me te pumau ko te kaha o te kamupene ki te whakahaere i ngā utu. He maha ngā pakihi he hua pai, he mākete mārama hoki, engari kei te uaua tonu te tipu nā te kore e tika ngā tataunga utu. Koinei te wāhi e tino hira ai te mārama ki ngā utu whakaputa. Ehara i te mea ko ngā utu whakaputa he tatauranga whakapaunga noa iho; koinei te pūtake mō te whakatau i ngā utu hoko, te aromatawai i te whai huatanga o ngā tukanga mahi, te whakawhanake i ngā rautaki penapena utu, tae atu ki te whakatau i ngā hua tūturu.
Te Mārama ki ngā Utu Whakaputa
Ko ngā utu whakaputa ko ngā patunga ōhanga katoa (i roto i te moni, i te ōrite rānei) e pau ana i tētahi kamupene hei whakaputa taonga, ratonga rānei. Ka puta ake ēnei utu mai i te hoko rauemi, te tukatuka, me te whakamahinga o te kaimahi, tae noa ki te wā e rite ai ngā taonga hei hoko, kia tukuna rānei te ratonga ki ngā kaihoko.
Ka taea te mārama ki ngā utu whakaputa hei "utu" me utu e te kamupene hei huri i ngā whakaurunga (ngā rauemi, te mahi, te wā, te pūngao, me ngā mīhini) hei putanga (ngā hua, ngā ratonga rānei). Nō reira, he wāhanga nui ngā utu whakaputa o te kaute utu me te whakatau whakahaere.
He aha te hiranga o ngā utu whakaputa?
He mea nui te mārama ki ngā utu whakaputa mō te oranga o te pakihi. Ko ētahi o ngā take matua ko:
1. Whakatauhia te utu hoko tika
Me kapi te utu hoko tino pai i ngā utu whakaputa, ā, me whakarato hoki i te tawhē hua. Ki te kore he mōhiohio taipitopito mō ngā utu whakaputa, ka tūpono ngā kamupene ki te iti rawa o ngā utu (ka ngaro) ka nui rawa rānei (ka kore e whakataetae).
2. Te ine i te whai huatanga me te hua
Ka taea e ngā kamupene te whakatairite i ngā utu whakaputa i roto i te wā hei aromatawai mēnā kei te pai haere te tukanga whakaputa, kei te maumau rānei.
3. Te whakamahere me te whakahaere tahua
Ko ngā utu whakaputa te pūtake mō te whakarite tahua, te matapae i ngā whakaritenga rauemi mata, me ngā mahere mō ngā kaimahi.
4. Te whakatau rautaki
Mā ngā raraunga utu whakaputa ka taea te whakatau mēnā he pai ake te whakaputa i roto i te kamupene, te tuku rānei ki tāwāhi, te whakarerekē i ngā rauemi mata, te tāpiri mīhini, te whakarerekē rānei i ngā tikanga whakaputa.
Ngā Huānga o ngā Utu Whakaputa
I roto i ngā tikanga tawhito, e toru ngā wāhanga matua o ngā utu whakaputa:
1. Te Utu Rauemi Tika
Ko ngā utu rauemi mata ko ngā utu mō ngā rauemi tuatahi e hanga tika ana i te hua whakamutunga. Hei tauira:
– Paraoa, huka, me ngā hua manu i roto i te hanga taro
– Te rakau i roto i te hanga taonga
– Te papanga i roto i te hanga kakahu
E kiia ana ngā rauemi mata he "tika" nā te mea ka taea te ine me te whai i tōna rahinga mō ia waeine hua.
2. Te Utu Mahi Tika
Ko ngā utu mahi tika ko ngā utu, ngā utu rānei o ngā kaimahi e whai wāhi tika ana ki te tukanga hanga hua. Hei tauira:
– Ngā utu a te kaimahi kakahu i roto i te umanga kakahu
– Ngā utu mō ngā kaiwhakahaere mīhini whakaputa
– Ngā utu o ngā kaimahi toi i roto i te awheawhe tāonga whare
E ngāwari ana te hono atu o te mahi tika ki te putanga nā te mea e kitea ana tōna takoha i roto i te tukanga whakaputa.
3. Ngā Utu Whakapaunga Wheketere (Whakapaunga Wheketere)
Ko ngā utu whakahaere wheketere he utu whakaputa ehara i te mea ko ngā rauemi tika me te mahi tika. Ko te nuinga o te wā he korekore te utu whakahaere, nō reira me whai tikanga motuhake mō tōna tohatoha. Hei tauira:
– Te hiko o te wheketere
– Te whakahekenga uara o ngā mīhini whakaputa
– Ngā utu tiaki me te whakatikatika mīhini
– Te utu o te kaiwhakahaere matua, te kaiwhakahaere whakaputa rānei
– Te utu mō ngā rauemi āwhina (hei tauira, te kāpia, ngā whao, te hinu whakahinuhinu mīhini)
– Te reti whare wheketere
Ko te utu tāpiri te wāhanga tino uaua ki te tatau nā te mea he maha ngā tūemi kei roto, ā, kāore e rerekē katoa i te rahinga o te whakaputanga.
Te Whakarōpūtanga o ngā Utu Whakaputa i runga i te Whanoke
Haunga te hangai ki ngā āhuatanga, ka taea hoki te whakarōpū i ngā utu whakaputa kia rite ki ō rātou whanonga hei whakautu ki ngā huringa o te rahinga whakaputa:
1. Utu Pūmau
Ngā utu e kore e rerekē ahakoa ngā piki me ngā heke o te rahinga whakaputa i roto i tētahi wā. Hei tauira: te reti wheketere, ngā utu pumau mō ngā kaimahi whakaputa, te whakahekenga uara o ngā mīhini (tikanga rārangi tika).
2. Utu Taurangi
Ngā utu e rerekē ana i runga i te rahinga whakaputa. Hei tauira: ngā rauemi mata tuatahi, ngā utu mahi wāhanga, ngā utu takai mō ia waeine.
3. Ngā Utu Āhua-Pārerekē (Ngā Utu Whakaranu)
Ko ngā utu kei roto ko ngā wāhanga pumau me ngā wāhanga taurangi. Hei tauira: hiko (me te kawenga iti rawa me te whakamahinga taurangi), ngā utu waea/ipurangi wheketere.
Mā tēnei whakarōpūtanga ka āwhina i ngā kamupene ki te whakahaere i te tātaritanga ira-taurite me te whakawhanake i ngā rautaki whakaputa whai hua ake.
Ngā Utu Whakaputa i roto i te Kaute: Te Katoa me te Toharite
I roto i te mahi, e rua ngā huarahi e tatau ai ngā kamupene i ngā utu whakaputa:
– Ngā utu whakaputa katoa: te tapeke o ngā utu i pau i roto i tētahi wā kua whakaritea hei whakaputa i tētahi maha o ngā hua.
– Te utu whakaputa mō ia waeine (utu waeine): te tapeke o ngā utu whakaputa ka wehea ki te maha o ngā waeine hua kua whakaputaina.
He mea tino nui te utu mō ia waeine hei whakatakoto i ngā utu hoko me te tatau i ngā tawhē hua.
Tauira o te Tātaitanga Māmā o ngā Utu Whakaputa
Me kī, ka hangaia e tētahi pakihi he 1.000 ngā kete pihikete i roto i te marama kotahi. Ko ngā utu e puta ana ko:
– Rauemi mata: Rp. 5.000.000
– Utu mahi tika: IDR 3.000.000
– Ngā utu whakahaere o te wheketere (hiko, hau, whakahekenga uara o ngā taputapu, me ētahi atu): Rp2.000.000
Nā reira:
– Ngā utu whakaputa katoa = Rp5.000.000 + Rp3.000.000 + Rp2.000.000 = Rp10.000.000
– Te utu whakaputa mō ia kete = Rp. 10.000.000 / 1.000 = Rp. 10.000 mō ia kete
Mena e hiahia ana te kamupene kia 30% te hua, ka taea te whakaaro ko te utu hoko iti rawa he tata ki te IDR 13.000 mō ia kete (ka rerekē i runga i ngā utu kore-whakaputa pēnei i te hokohoko me te tohatoha).
Te rerekētanga i waenga i ngā Utu Whakaputa me ngā Utu Whakahaere
Kia kore ai e pōhēhē, he rerekē ngā utu whakaputa mai i ngā utu whakahaere (ngā whakapaunga whakahaere).
– E pā tika ana ngā utu whakaputa ki te tukanga hanga taonga/ratonga.
– Kei roto i ngā utu whakahaere ngā utu e tautoko ana i ngā mahi pakihi whānui, pērā i ngā utu hokohoko, te whakahaere, te utu mō ngā kaimahi tari, ngā utu tohatoha, me ētahi atu.
I roto i ngā pūrongo pūtea, e pā ana ngā utu whakaputa ki te Utu o ngā Taonga i Hokona (COGS) ā, ka hua ake ko te Utu o ngā Taonga i Hokona (COGS) i muri i te whakaaro ki te rarangi taonga.
Rautaki hei Whakahaere i ngā Utu Whakaputa
Ko te whakahaere i ngā utu whakaputa ehara i te mea me whakaiti i te kounga. Ko te whāinga kia tutuki te whai huatanga me te kore e whakaiti i ngā paerewa hua. Ko ētahi rautaki noa ko:
– Whakaitihia te para o ngā rauemi mata (para) mā te whakamahi i ngā paerewa whakamahinga rauemi.
– Whakarei ake i te hua o te hunga mahi mā te whakangungu me ngā whakaritenga whakahaere mārama.
– Me mahi i ngā mahi tiaki i ngā mīhini i ia wā, i ia wā, kia kore ai e pakaru pinepine.
– Whakatauritehia ngā kaiwhakarato rauemi mata kia whiwhi ai i te kounga pai rawa atu i ngā utu whakataetae.
– Te arotau i te whakamahinga pūngao (hiko, hau) mā te whakahaere i ngā wātaka whakaputa.
Whakamutunga
Ko ngā utu whakaputa ko ngā utu katoa e pau ana i tētahi kamupene hei whakaputa taonga, ratonga rānei, tae atu ki ngā rauemi mata, te mahi tika, me ngā utu whakahaere o te wheketere. Mā te mārama pai ki ngā utu whakaputa ka āwhina i ngā kamupene ki te whakatakoto utu hoko, ki te ine i te whai huatanga, ki te whakamahere, me te whakatau rautaki. Mā te whakahaere tika i ngā utu whakaputa, ka ora tonu ngā pakihi, engari ka nui ake hoki te whai wāhi ki te tipu me te whakataetae i te mākete.
Ki te hiahia koe, ka taea hoki e au te waihanga i tētahi putanga o tēnei tuhinga mō tētahi horopaki motuhake (hei tauira, ngā pakihi iti mō te tunu kai, te kawe hiko, te hanga, ngā pakihi iti mō ngā ratonga iti) me ngā tauira taipitopito atu mō ngā tataunga COGS.
