Te Whakamāramatanga o te Utu o ngā Taonga i Hokona
He mea nui te Utu o ngā Taonga e Hokona ana (COGS) i roto i te pakihi me te ōhanga, inā koa i roto i te whakaputanga o ngā taonga me ngā ratonga. He maha ngā wā ka pōhēhē tēnei kupu, engari he mea nui tana mahi ki te whakatau i te angitu me te haere tonu o ngā mahi a te kamupene. I roto i tēnei tuhinga, ka whakamāramahia e mātou te whakamāramatanga o te Utu o ngā Taonga e Hokona ana, ngā wāhanga e pā ana ki a ia, me pēhea te tatau, me tōna hiranga mō ngā whakataunga pakihi.
Te Whakamāramatanga o te Utu o ngā Taonga i Hokona (COGS)
Ko te Utu o ngā Taonga i Hangaia (COGM) ko te tapeke o ngā utu i pau i tētahi kamupene hei whakaputa i tētahi hua, i ētahi taonga rānei i roto i tētahi wā kua whakaritea. E kapi ana te COGM i te whānuitanga o ngā utu, mai i ngā rauemi mata me te mahi tika ki ngā utu whakahaere o te wheketere. Mā te mōhio ki te COGM, ka taea e te kamupene te whakatau i te utu hoko whai hua me te hua pea mō ia hua.
Ngā Wāhanga o te HPP
Hei mārama ake ki ngā COGS, me mārama tātou ki ngā wāhanga matua e hanga ana i taua COGS. Anei ngā wāhanga e whakaurua ana ki ngā tataunga COGS:
1. Te Utu o ngā Rauemi Mata: Koinei te utu e pau ana hei hoko i ngā rauemi matua ka tukatukahia hei hua kua oti. Hei tauira, i roto i te hanga waka, ko ngā rauemi mata ka uru pea ki te maitai, te rapa, me te kirihou.
2. Ngā Utu Mahi Tika: Ko te mahi tika ko ngā kaimahi, ngā kaimahi rānei e whai wāhi tika ana ki te tukanga whakaputa. Kei roto i tēnei utu ā rātou utu me ā rātou painga.
3. Ngā Utu Whakapaunga o te Wheketere: Ko ēnei ngā utu ā-kore e pā ana ki te whakaputanga, pērā i te hiko, te whakahekenga uara o te mīhini, te tiaki, me ētahi atu. He uaua ki te hono tika i ēnei utu ki tētahi hua motuhake engari he mea nui tonu ki te whakaputanga.
4. Ngā Utu o te Taonga Tīmatanga me te Taonga Whakamutunga: Ka whakaarohia hoki e te COGS ngā taonga rauemi mata tīmatanga me te taonga rauemi whakamutunga, tae atu ki ngā taonga rauemi mahi-i-roto-i-te-tinana me te taonga rauemi mahi-i-te-tinana. He mea nui tēnei mō te tatau tika i ngā utu whakaputa i roto i tētahi wā kaute.
Me pēhea te tatau i ngā utu whakaheke
He maha ngā mahi hei tatau i ngā utu whakahekenga (COGS) me whai tonu. Anei te huarahi māmā ki te tatau i ngā utu whakahekenga (COGS):
1. Tātaihia te Utu Katoa o ngā Rauemi Mata:
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Te Rārangi Rauemi Mata Tuatahi
+ Te Hokonga o ngā Rauemi Mata
– Te Whakamutunga o ngā Rauemi Mata
= Ngā Rauemi Mata i Whakamahia
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2. Tātaihia te Tapeke o ngā Utu Mahi Tika:
Te tapeke o ngā utu me ngā painga o ngā kaimahi e whai wāhi tika ana ki te tukanga whakaputa.
3. Tātaihia te Tapeke o ngā Utu Whakapaunga o te Wheketere:
Ko ngā utu ā-kore katoa e pā ana ki te tukanga whakaputa, pērā i te reti wheketere, ngā ratonga, me te whakahekenga uara o ngā mīhini.
4. Tātaihia ngā Utu Whakaputa Katoa:
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Ngā Rauemi Mata i Whakamahia
+ Mahi Tika
+ Te Utu o te Wheketere
= Te Utu Whakaputa Katoa
""
5. Tātaihia ngā utu whakahekenga mā te whakamahi i te Rārangi Taonga kei te Tukatuka:
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Te Utu Whakaputa Katoa
+ Te Rārangi Mahi-i-te-Tukanga Tuatahi
– Te Rārangi Taonga kei te Tukanga Whakamutunga
= Te Utu o ngā Taonga i Hokona
""
Te Hiranga o te Utu o ngā Taonga i Hokona i roto i te Pakihi
He mea nui te mārama me te tatau tika i ngā utu whakahekenga mō ngā whakapaunga moni (COGS) mō ēnei take e whai ake nei:
1. Te Whakatau i te Utu Hoko: Ka āwhina ngā COGS i ngā kamupene ki te whakatau i te utu hoko tika mō ā rātou hua. Mā te whakatau i ngā utu me te kore e mōhio ki ngā COGS ka arahi pea ki te utu nui rawa, ki te utu iti rawa rānei.
2. Te Whakahaere Utu: Mā te mōhio ki ngā COGS, ka taea e te kamupene te tautuhi i ngā wāhi ka taea te whakaiti i ngā utu whakaputa, te whakapiki rānei i te whai huatanga. He mea nui tēnei kia noho whakataetae tonu ai i te mākete.
3. Te Whakatau: Ka taea e ngā mōhiohio mō ngā COGS te āwhina i ngā kaiwhakahaere ki te whakatau rautaki, pērā i te whakauru i ngā hua hou, te whakamutu i ngā hua kore hua, te rapu rauemi mata rerekē rānei.
4. Te Tahua: He pai hoki te COGS mō te whakarite i ngā tahua ā-tau, ā-marama rānei. Mā te whakatau tata i ngā COGS, ka taea e ngā kamupene te whakamahere kaupapa me te tohatoha rauemi kia pai ake te whai hua.
5. Ngā Pūrongo Pūtea: He wāhanga matua ngā COGS o te tauākī moni whiwhi a te kamupene. Ka āwhina i te whakatau i te hua moni katoa o te kamupene, ā, muri iho, te hua moni kupenga.
Akoranga Take Māmā
Hei tauira, e hiahia ana tētahi kamupene hanga putea hiako ki te whakatau i te utu o ngā taonga i hokona mō te wā kotahi marama. Kei te wātea ngā raraunga e whai ake nei:
– Te rarangi rauemi mata tuatahi: Rp. 20.000.000
– Te hoko rauemi mata i te wā: Rp. 100.000.000
– Te rarangi rauemi mata whakamutunga: Rp. 30.000.000
– Utu mahi tika: Rp. 50.000.000
– Ngā utu whakahaere o te wheketere: Rp. 40.000.000
– Te rarangi tuatahi o ngā taonga kei te tukatukahia: Rp. 10.000.000
– Te rarangi taonga kei te tukatuka whakamutunga: Rp. 15.000.000
Tuatahi, tatauhia te utu katoa o ngā rauemi mata:
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Rp. 20.000.000 (Ratonga Rauemi Mata Tuatahi)
+ Rp. 100.000.000 (Hokonga Rauemi Mata)
– Rp. 30.000.000 (Ratonga Rauemi Mata Whakamutunga)
= Rp. 90.000.000 (Ngā Rauemi Mata i Whakamahia)
""
Tuarua, tatauhia te tapeke o ngā utu whakaputa:
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Rp. 90.000.000 (Ngā Rauemi Mata i Whakamahia)
+ Rp. 50.000.000 (Mahi Tika)
+ Rp. 40.000.000 (Tapeke Wheketere)
= Rp. 180.000.000 (Te Utu Whakaputa Katoa)
""
Tuatoru, tatauhia te Utu o ngā Taonga i Hokona:
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Rp. 180.000.000 (Te Utu Whakaputa Katoa)
+ Rp. 10.000.000 (Rārangi Tuatahi o ngā Taonga kei te Tukatuka)
– Rp. 15.000.000 (Ratonga Taonga kei te Tukatuka Whakamutunga)
= Rp. 175.000.000 (Te Utu o ngā Taonga i Hokona)
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Whakamutunga
He mea nui te mārama ki te Utu o ngā Taonga Hangaia (COGS) mō ngā kamupene katoa e whai wāhi ana ki te whakaputa taonga, ratonga rānei. Ehara i te mea ka āwhina noa te COGS ki te whakatau i ngā utu hoko me ngā tawhē hua engari he taputapu whakahaere utu me te whakatau rautaki hoki. Mā te mōhio ki ngā ariā me ngā tikanga tatau i te COGS, ka taea e ngā kamupene te whakapai ake i te whai huatanga o te mahi me te whakarite i te hua mō te wā roa.
Mā te kore aro ki ngā COGS, mā te tatau hē rānei, ka puta he mate pūtea, engari ka pā kino hoki ki te haere tonu o te pakihi. Nō reira, he mea nui kia whakaurua ngā tohunga mātau, ngā kaikaute rānei ki tēnei tukanga tatau kia taea ai e ngā kamupene te mahi i ngā mahi tika hei whakatutuki i ā rātou whāinga pakihi.
