Me pēhea te tatau i te hua kupenga pakihi
Ko te hua kupenga tētahi o ngā tatauranga tino nui o te pakihi nā te mea e tohu ana i te "hua mutunga" o ngā mahi pakihi katoa i roto i tētahi wā kua whakaritea. He maha ngā rangatira pakihi e whakaaro ana he nui ā rātou hoko, engari e whakaaro tonu ana rātou kei te iti haere ā rātou moni—he maha ngā wā ko te take he kore tika te tatau i te hua kupenga, he iti rānei ngā whakapaunga kāore i tuhia e whakaiti ana i ngā hua. Mā te mārama ki te tatau i te hua kupenga, ka taea e koe te aromatawai i te hauora o tō pakihi, te whakatakoto i ngā utu hoko tika, te whakahaere i ngā utu, me te whakatau i ngā whakataunga whakawhānui ake me te maia.
Kei raro nei tētahi matapakinga katoa mō te tatau i te hua kupenga o te pakihi, ngā wāhanga me whakarite, te tātai i whakamahia, me tētahi tauira māmā hei whakamahi ngāwari.
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1. He aha te Hua Kupenga?
Ko te hua kupenga ko te hua e toe ana i muri i te tangohanga o ngā whakapaunga katoa mai i te moni whiwhi mō tētahi wā kua whakaritea (hei tauira, he marama, he tau rānei). Kei roto i te "Katoa" i konei ko ngā whakapaunga whakahaere, ngā whakapaunga whakahaere, ngā utu hokohoko, te huamoni nama, tae atu ki ngā taake (ina tatauhia i muri i ngā taake).
He rerekē te hua kupenga i te hua whānui. He maha ngā pakihi e titiro noa ana ki te hua whānui nā te mea he māmā ake te tatau, engari kāore te hua whānui e whakaata i te āhua tuturu o ngā mea.
– Te hua katoa: te moni whiwhi tangohia te utu o ngā taonga i hokona (COGS).
– Hua moni whiwhi: hua moni whiwhi katoa me tango atu ngā utu katoa (whakahaere, whakahaere, hokohoko, me ētahi atu) me ngā taake.
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2. He aha te hiranga o te hua kupenga?
Mā te tatau i te hua kupenga ka taea e koe te:
1. Aromatawaihia mēnā he tino whai hua te pakihi, he nui noa iho rānei ngā hoko.
2. Aroturukihia te whai huatanga o ngā utu, nā te mea he mea pārekareka te hua kupenga ki ngā whakapaunga iti.
3. Whakatakotoria he whāinga tūturu, hei tauira, he whāinga hua kupenga o te 10% o te huringa moni.
4. Whakatauhia te rautaki utu: ki te iti te hua kupenga, tera pea he iti rawa te utu, he nui rawa rānei ngā utu.
5. Whakatenatena i ngā kaipupuri moni/hoa mahi mā te whakamahi i ngā pūrongo pūtea tino pai.
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3. Ngā raraunga me whakarite
I mua i te tatau i te hua kupenga, whakaritea ngā raraunga mō taua wā anō (hei tauira, ko Hānuere):
1. Te tapeke o ngā moni whiwhi (hurihanga/hoko)
– Ngā hoko me ngā whakawhiti moni
- Ngā moni whiwhi ratonga
– Ētahi atu moni whiwhi e pā tonu ana ki te pakihi
2. Te Utu o ngā Taonga i Hokona (COGS)
– Mō ngā pakihi hokohoko/hua: ngā utu mō te hoko taonga, ngā rauemi mata, ngā utu whakaputa, te takai, te tuku mai, me ngā utu tika e pā ana ki te whakaputa.
– Mō ngā ratonga: ngā utu mahi tika, ngā utu tika rānei mō te mahi i te ratonga.
3. Ngā utu whakahaere
– Reti, hiko, wai, ipurangi
– Ngā utu mō ngā kaimahi, ngā whakatenatena
– Te kawe waka, te penehīni
– Te tiaki taputapu
– Ngā utu tono/mēra, ngā ohaurunga pūmanawa
4. Ngā utu hokohoko
– Pānuitanga (Pānuitanga Meta, Pānuitanga Google)
– Tautoko, komihana hononga
– Ngā utu whakaheke/whakatairanga e hipokina ana e te pakihi
5. Ngā utu whakahaere me ngā utu whānui
– ATK, utu peeke, utu whakawhiti, utu ratonga
– Taake pakihi (mēnā ka tuhia hei whakapaunga)
– Ngā utu ture, ngā utu raihana rānei e utua ana mō ia wā
6. Huamoni nama (mēnā he)
– Ngā whakapaunga huamoni mai i ngā nama whakapaipai mahi, i ngā utunga wāhanga rānei.
7. Taake moni whiwhi (whiringa e ai ki te huarahi)
– Ka taea te tatau i te hua kupenga i mua atu, i muri rānei i te taake. Mō ngā kaipupuri pakihi iti me ngā pakihi iti, ka aro turukihia ngā mea e rua.
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4. Tātai mō te Tatau i te Hua Kupenga
I te nuinga o te wā:
Hua Kupenga = Moni Whiwhi – COGS – Utu Whakahaere – Ētahi Atu Utu – Taake
Hei whakapūmau ake i te hononga, ka whai i ngā wāhanga e whai ake nei:
1. Hua Katoa = Moni Whiwhi – COGS
2. Hua Whakahaere = Hua Katoa – Ngā Utu Whakahaere (tae atu ki te hokohoko me te whakahaere)
3. Hua Kupenga = Hua Whakahaere – Whakapaunga Huamoni – Taake
Ehara i te mea he rite tonu te pānga me ngā taumahatanga taake o ngā pakihi katoa, nō reira ka taea e koe te whakarerekē i runga i tēnā.
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5. Tauira mō te Tātai i te Hua Kupenga Pakihi (Māmā)
Mehemea he pakihi inu rongonui tāu. Ngā raraunga mō te marama kotahi:
A. Whiwhinga
– Hokonga inu: Rp. 60.000.000
Te tapeke o te moni whiwhi = Rp. 60.000.000
B. Ngā utu hua tika (ngā utu hua tika)
– Ngā rauemi mata (miraka, huka, paura): Rp. 18.000.000
– Kapu, kakau witi, taupoki: Rp. 4.000.000
– Ngā utu tuku mō ngā rauemi mata: Rp. 1.000.000
Tapeke o ngā utu whakahekenga = Rp23.000.000
Hua Katoa = 60.000.000 – 23.000.000 = Rp37.000.000
C. Ngā utu whakahaere
– Te utu reti mō te wāhi: Rp. 6.000.000
– Utu mō ngā kaimahi e 2: Rp. 8.000.000
– Hiko me te wai: Rp1.200.000
– Tono ipurangi me te tono kaiutuutu: Rp. 300.000
– Te kawe waka/ngā mahi kē atu: Rp. 500.000
Ngā Utu Whakahaere Katoa = Rp. 16.000.000
D. Ngā utu hokohoko
– Pānui me ngā whakatairanga: Rp2.000.000
Te Hokohoko Katoa = Rp2.000.000
E. Ētahi atu utu
– Utu whakahaere putea/QRIS: IDR 400.000
– Te tiaki taputapu: Rp. 300.000
Tapeke Utu Kē = Rp700.000
Hua Whakahaere = 37.000.000 – (16.000.000 + 2.000.000 + 700.000)
= 37.000.000 - 18.700.000
= Rp. 18.300.000
F. Taake (hei tauira, te taake whakamutunga mō ngā pakihi iti me ngā pakihi iti, te huarahi taake māmā rānei)
Hei tauira, ka tohaina e koe te taake: Rp. 900.000
Hua Kupenga = 18.300.000 – 900.000 = Rp17.400.000
Nō reira, i roto i te marama kotahi ka hua ake te pakihi i te $17.400.000.
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6. Te Tātai i te Tapeke Hua Kupenga
Haunga te hua kupenga ingoa, me mōhio anō hoki koe ki te ōrau kia māmā ai te whakataurite i ia marama ki ia marama:
Tapeke Hua Kupenga = (Hua Kupenga ÷ Moni Whiwhi) × 100%
I roto i te tauira:
Tapeke = (17.400.000 ÷ 60.000.000) × 100% = 29%
He nui te tawhē 29% mō ngā momo pakihi maha, engari ka rerekē pea i runga i te ahumahi.
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7. Ngā Hapa Noa i te Tātaitanga o te Hua Kupenga
1. Te whakaranu i te moni whaiaro me te moni pakihi
Koinei te hapa tino kitea. Nō reira, kāore i te mārama ngā utu, ā, te āhua nei ka "ngaro" te hua kupenga.
2. Kāore i roto ngā utu iti
Ngā utu mō te wāhi waka, ngā utu whakahaere, ngā whakakī karani, ngā komihana a te kaikawe—ki te mea ka tupu pinepine, he nui te katoa.
3. Te whakarōpū hē i ngā utu COGS me ngā utu whakahaere
Me whakauru ngā utu e whai wāhi tika ana ki te hua/ratonga i roto i ngā COGS. Mā te whakakotahi i ēnei ka arahi pea ki te tātaritanga tawhē hē.
4. Te kore aro ki te whakahekenga uara o ngā rawa
Ka taea te whakaheke i te uara o ngā mīhini, ngā mīhini whakaranu, ngā pona me ngā waka kia tika ai ngā utu mō ia wā.
5. Kāore e hanga wā pumau
Me rite tonu ngā tataunga ia marama, ia tau rānei. Kaua e whakakotahi i ngā moni whiwhi o tēnei marama me ngā whakapaunga o te marama kua hipa.
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8. Ngā Tohutohu Whaihua mō ngā Tātaitanga Tika
– Whakamahia he pukapuka moni, he ripanga tātai rānei, me ngā kāwai: te moni whiwhi, ngā utu whakahaere, ngā mahi, te hokohoko, te whakahaere.
– Tuhia ngā whakawhitiwhitinga o ia rā, kaua e tatari kia tae ki te mutunga o te marama.
– Ngā pūkete pakihi motuhake, kia kotahi te iti rawa mō ngā pakihi.
– Tiakina ngā taunakitanga whakapaunga (ngā tuhipoka, ngā nama, ngā tauākī peeke).
– Aromatawai ā-marama: whakatairitehia ngā tawhē hua kupenga i ia marama, me te rapu i ngā pūtake o ngā piki me ngā heke.
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Te Katinga
Ehara i te mea uaua te tatau i te hua kupenga o tētahi pakihi, mena ka tuhia tonutia e koe ō moni whiwhi me ngā whakapaunga katoa. Tīmata ki te tātai taketake: Moni Whiwhi – COGS – Whakapaunga Whakahaere – Ētahi Atu Whakapaunga – Taake. Mā tēnei pūrongo māmā engari mārama, ka taea e koe te whakatau mena he tino whai hua tō pakihi, ko ēhea ngā utu me whakaiti, me ngā whāinga tipu pono.
Ki te hiahia koe, tēnā whakamāramahia mai tō momo pakihi (hokohoko, whakaputa, ratonga) me ngā tauira o ngā whakawhitiwhitinga ā-marama, ā, māku koe e āwhina ki te waihanga i te whakatakotoranga ripanga tatau hua kupenga tino tika.
