Te Whakahaere Pūtea i roto i ngā Kaupapa Hanga
Ko te whakahaere pūtea i roto i ngā kaupapa hanga he raupapa tukanga mō te whakamahere, te whakahaere, me te aromatawai i te whakamahinga o ngā pūtea hei whakarite kia tutuki i te kaupapa ngā whāinga utu, wā, me te kounga. Nā te mea he maha ngā rōpū e uru ana ki ngā kaupapa hanga, he roa ngā wā mahi, he nui te whakawhirinaki ki ngā rauemi me te mahi, ā, he tūpono hoki ki ngā huringa o te mara, ko ngā āhuatanga pūtea te mea nui hei whakatau i te angitu. Ki te kore he whakahaere pūtea pai, ka pāngia ngā kaupapa e te nui rawa o ngā utu, te whakaroa i ngā utu, te whakararuraru i te rere o te moni, tae atu ki ngā tautohe kirimana.
1. He aha te hiranga o te whakahaere pūtea i roto i ngā kaupapa hanga?
He rerekē ki ngā pakihi hokohoko e whiwhi moni ana i ia rā, ko ngā kaupapa hanga e whakawhirinaki ana ki ngā utu ahunga whakamua i runga i te mahi. Ko te tikanga o tēnei, ko ngā whakapaunga ka puta tuatahi mai—te hoko rauemi, te utu i ngā utu, te reti taputapu—ko te moni whiwhi a te rangatira ka tukuna noa i muri i te manatoko i te mahi. Nā tēnei kore taurite ka nui te rere o te moni.
Hei tāpiri atu ki tēnā, ka pāngia hoki ngā kaupapa hanga e ngā panonitanga o ngā utu rauemi, ngā piki me ngā heke o ngā utu, te rangi, ngā panonitanga hoahoa (ngā ota rerekētanga), me ngā herenga whakahaere. Ka pā tika ēnei āhuatanga katoa ki ngā utu. Mā te whakahaere pūtea pai ka āwhina i ngā tīma kaupapa ki te matapae i ngā mōrearea, ki te whakarite i ngā rahui, me te whakatau i ngā whakataunga e ahu mai ana i ngā raraunga.
2. Te whakamahere tahua: te tūāpapa o te whakahaere utu
Ko te wāhanga tuatahi tino nui ko te whakatakoto tahua. I roto i te hanganga, ko te tahua ka ahu mai i te Mahere Tahua Utu (RAB) me te Pire o ngā Rahinga (BoQ), ka wehea ēnei ki ētahi wāhanga matua:
1. Ngā utu tika: ngā rauemi, ngā utu mahi, te reti taputapu, ngā kaimahi kirimana, ngā mahi rangitahi.
2. Ngā utu ā-kore: ngā utu whakahaere kaupapa (tari ā-papa, hiko, wai, haumarutanga), ngā utu whakahaere kamupene, ngā whakaaetanga, inihua.
3. Āhuatanga Tūpono: he rahui utu mō ngā mōrearea e matapaetia ana, pērā i ngā huringa utu, ngā mahi tāpiri rānei.
4. Tapeke hua: ko te whāinga hua a te kaiwhakatū i tatauhia mai i te tīmatanga.
Me tūturu te tahua pai, ā, me ahu mai i ngā raraunga: i runga i ngā utu mākete o nāianei, te hua o te mahi, te roa o te whakamahinga o ngā taputapu, me ngā āhuatanga o te mara. Ko tētahi hapa noa i roto i te whakamahere tahua ko te whakawhirinaki ki ngā whakaaro tino pai rawa atu—hei tauira, te hua nui me te kore e whakaaro ki te whenua, te rangi, te uaua rānei o ngā taipitopito.
3. Te whakahaere i te rere o te moni: te pupuri i te kaupapa kia "manawa"
Ko te rere o te moni ko te nekehanga o te moni ki roto, ki waho hoki i roto i tētahi kaupapa. Ahakoa te āhua "hua" o tētahi kaupapa i runga i te pepa, ka raru tonu mēnā ka roa rawa te rere o te moni kino. Nō reira, me waihanga e ngā kaimahi kirimana ngā matapae rere o te moni i runga i:
– Te wā whakatinanatanga (te wātaka)
– Te whakamahere i ngā whakaritenga rauemi me ngā whakaritenga mahi
– Ngā tikanga utu mai i te rangatira
– Ngā tikanga pupuri, te utunga tuatahi me ngā tangohanga tāke
– Te wā mō te tukatuka i te tono me te utu
Ko ngā rautaki noa mō te pupuri i te rere o te moni ko: te whiriwhiri i ngā utunga tuatahi e tika ana, te tere ake i te tukanga tuku tono, te whakarite kia oti katoa ngā tuhinga kereme, me te whakarite i ngā hoko rauemi i ngā wāhanga e hiahiatia ana. He mea nui anō hoki te whakahaere i ngā rawa: ka mau te moni i te nui o ngā taonga, ā, ka piki ake te mōrearea o te kino, te ngaronga rānei.
4. Te whakahaere utu: te whakarite kia kore e rerekē te whakatutukitanga
Kia oti te whakarite i te tahua, ko te mahi e whai ake nei ko te whakahaere utu i te wā e whakatinanahia ana. Kei roto i te whakahaere utu ko te tuhi i ngā utu tuturu, te whakataurite i aua utu ki te tahua, me te mahi whakatikatika mēnā ka puta he nui rawa ngā utu. Ko tētahi tikanga e whakamahia pinepinetia ana ko te tātari rerekētanga, hei tauira:
– Te Rerekētanga o ngā Utu (CV): te rerekētanga i waenga i ngā utu kua whakaritea me ngā utu tuturu.
– Te Rerekētanga o te Maramataka (SV): te pānga o ngā whakaroa ki ngā utu.
I roto i te mahi, me whakahaere te whakahaere utu i ia wā, hei tauira, i ia wiki, i ia marama rānei. Me mārama te tīma kaupapa ki te pūtake o te rerekētanga: ahakoa nā te pikinga o ngā utu rauemi, te pikinga o te rahinga mahi, te hekenga o te hua, te para rauemi, ngā tikanga mahi hē rānei. Ki te kore e mārama ki te pūtake, he maha ngā wā kāore e whai hua ngā mahi whakatikatika.
5. Te whakahaere kirimana me ngā kereme: he mea whakatau tonu ngā āhuatanga pūtea
He hononga tata te pūtea mō ngā kaupapa hanga ki te whakahaere kirimana. He maha ngā kaimahi kirimana e pāngia ana e ngā mate, ehara i te mea nā te nui o ngā utu whakaputa, engari nā te korenga e whakahaere i ngā panoni mahi me ngā kereme. Hei tauira:
– Ngā huringa hoahoa hei whakanui ake i te rahinga mahi
– He rerekē ngā āhuatanga o te mara i ngā tuhi mahere
– Ngā tohutohu whakaterenga
– Ngā whakaroa nā te rangatira, nā te kaitohutohu rānei
Me tuhi, me whakamātau, me tuku hoki ngā huringa katoa kia rite ki ngā tikanga kirimana kia utua ai mā roto i ngā ota whakarerekētanga, i ngā kereme rānei. He mea nui te whakahaere i ngā tuhinga pēnei i ngā tuhi awheawhe, ngā tohutohu mō te papaanga, ngā meneti, me ngā reta, nā te mea koinei te pūtake mō te whakaae i ngā utu tāpiri.
6. Whakahaere utu: te ahunga whakamua o te utu me te pupuri
Ko ngā kaupapa utu hangahanga e whakamahi ana i ngā kupu e ahu mai ana i te ahunga whakamua. Koinei te wāhi e tino hira ai te ine tika i te rahinga. Mena he iti rawa te ine, ka kore e nui te pūtea a te kaiwhakatū. Mena he teitei rawa, ā, he koretake, ka ara ake pea he tautohe, ā, ka roa pea te utu.
Hei tāpiritanga, kei reira te tikanga o te pupuri, arā, ka puritia tetahi wāhanga o te utu kia oti rā anō te wā tiaki. Me whakauru e ngā kaimahi kirimana te pupuri ki roto i ā rātou tataunga rere moni hei karo i te korenga o te moni i te mutunga o te kaupapa. Me whai whakaaro anō hoki ki te whakahaere taake (VAT, Taake Moni Whiwhi) nā te mea ka pā ki te moni whiwhi.
7. Te whakahaere mōrearea pūtea: matapae i mua i te putanga mai o ngā raruraru
Ka puta mai pea ngā mōrearea pūtea i roto i ngā kaupapa hanga i ngā momo pūtake: te pikinga o te utu o ngā rauemi, te pikinga o te utu whakawhiti (mō ngā rauemi kawemai), te korenga o te utu e ētahi rōpū, ngā aituā i te wāhi mahi, tae atu ki ngā āhuatanga taiao. Ko ngā mahi whakaiti pea ko:
– Whakaritea ngā āhuatanga e tika ana
– Whakatūria he rārangi pikinga utu mēnā ka taea
– Whakapūmautia ngā kaupapa me ngā taputapu
– Kōwhiria ngā kaiwhakarato me ngā kaimahi kirimana pono
– Kia mau tonu te tutuki i ngā whakaritenga K3 hei whakaiti i ngā utu e pā ana ki ngā aituā
Ko te whakaiti i te utu he tikanga anō hoki mō te whakarite i ngā āhuatanga: me pēhea mēnā ka tomuri te utu a te rangatira mō ngā rā 30? Me pēhea mēnā ka piki ake ngā utu maitai mā te 15%? Mō ngā āhuatanga, kāore ngā whakataunga e mahia ana i runga i te urupare.
8. Hangarau me ngā pūnaha: te whakanui ake i te māramatanga me te tika
I ēnei rā, kei te piki haere te whakahaere pūtea kaupapa mā te hangarau, pērā i te pūmanawa kaute, ngā pūnaha ERP, ngā tono whakahaere kaupapa, me ngā papaaho utu wā-tūturu. Mā ngā pūnaha whakauru, ka taea te hono atu i ngā raraunga hoko, te whakamahinga rauemi, ngā pepa wā mahi, te ahunga whakamua o te mara, me ngā nama a ngā kaiwhakarato. Ko te pānga:
– Te whakatau tere ake
– Ka heke te mōrearea o te whakarerekētanga raraunga
– He māmā ake te arotake
– Te whakamahere moni tika ake
Heoi, kāore te hangarau e whakaoti aunoa i ngā raruraru mēnā he ngoikore te whakahaere i ngā tuhinga. Ko ngā kī ki te angitu ko ngā tukanga, ngā paerewa pūrongo, me te whakapau kaha o te tīma.
Whakamutunga
Ehara i te mea ko te tātai noa i ngā utu te whakahaere pūtea i roto i ngā kaupapa hanga, engari ko te whakahaere i te huringa pūtea katoa: mai i te whakamahere tahua me te whakahaere rere moni, te whakahaere utu, te whakahaere kirimana, me te whakahaere mōrearea. Ko te tikanga, ehara i te mea ka oti noa te kaupapa angitu i te wā tika me te kounga, engari he pai hoki te taha pūtea—me ngā utu maeneene, ngā utu whakahaere, me ngā hua kua tutuki. Mā te whakahaere pūnaha, mārama, me te whakahaere raraunga, ka taea e ngā kamupene hanga te whakanui ake i tō rātou whakataetae me te whakaiti i te tūponotanga o ngā mate me ngā tautohe i te mara.
