Te Waihanga i ngā Pūrongo Pūtea Pakihi Iti
Ehara i te mea ko te hoko hua, ko te ratonga rānei te kaupapa o te whakahaere pakihi iti; engari ko te whakarite hoki i te whakahaere pūtea. He uaua ki te nuinga o ngā rangatira pakihi iti me ngā pakihi iti te pūrongo pūtea, engari mā ngā mahi māmā me te auau, ka taea e koe te waihanga pūrongo pūtea hei āwhina i a koe ki te whakatau kaupapa pakihi whai whakaaro. Ehara i te mea ko ngā pūrongo pūtea he "rēkoata tāke" anake, engari he mahere mō te hauora o tō pakihi: mēnā he tino whai hua tō pakihi, kei hea te moni e puta mai ana, kei hea te moni e puta atu ana, me te kaha o te kaha o tō pakihi ki te utu i ana herenga.
He aha te hiranga o ngā pūrongo pūtea mō ngā pakihi iti?
Mā ngā pūrongo pūtea koe e āwhina ki te mārama ki te mahi tuturu a tō pakihi, ehara i te whakatau tata noa iho. I ētahi wā, te āhua nei he kaha ngā hoko, engari kāore te moni kei roto i tō pūkete e tipu haere ana nā te mea kei te herea ngā moni e ngā utu whakahaere, te nama, te rarangi taonga rānei. Mā te pūrongo tika, ka taea e koe te:
1. Kia mōhio ki te hua/ngaronga tuturu mō ia wā.
2. Whakahaerehia te rere o te moni kia kore ai e pau te moni a te pakihi.
3. Wehea te moni whaiaro me te moni pakihi, kia ngaio ake ai te whakahaere.
4. Ka māmā ake te tono mō ngā nama, ngā haumitanga rānei, nā te mea e hiahia ana ngā peeke me ngā kaipupuri moni ki ngā raraunga.
5. Hei pūtake mō ngā whakataunga: whakapiki utu, whakaiti utu, whakanui hea, whakatuwhera peka rānei.
Ngā momo pūrongo pūtea me hanga
Mō ngā pakihi iti, kāore koe e hiahia ki te waihanga i ngā pūrongo uaua tonu. Kia arotahi ki ēnei pūrongo matua e toru:
1. Tauākī Whiwhinga Moni
E whakaatu ana i ngā moni whiwhi, ngā whakapaunga, me te hua (te mate rānei) mō tētahi wā motuhake (hei tauira, ia marama).
2. Tauākī Rere Moni
E whakaatu ana i te rere o te moni e tomo mai ana, e puta atu ana. He mea nui tēnei nā te mea ka taea e te pakihi te whai hua i runga i te pepa engari he iti te moni.
3. Pepa Taurite
E whakaatu ana i te tūranga o ngā rawa (taonga), ngā nama (nama), me te whakapaipai i tētahi rā kua whakaritea.
Mena he iti tonu tō pakihi, ka taea e koe te tīmata me te hua me te mate me te rere o te moni. Ka taea te whai i te pepa toenga i muri i te whakaritenga pai ake o ngā tuhinga.
Hipanga 1: Wehewehea ngā pūtea pakihi me ngā pūtea whaiaro
Ko te taahiraa tino māmā, engari e warewarehia ana, ko te wehewehe i te moni pakihi me te moni whaiaro. Waihangahia he pūkete pakihi motuhake, he "pēke moni pakihi" motuhake rānei. Mā tēnei wehewehenga ka mārama ake te kaute: ko ēhea ngā whakapaunga he whakapaunga pakihi, ko ēhea hoki ngā whakapaunga whare.
Ki te tangohia e koe te moni mō ngā hiahia whaiaro, tuhia hei whakapaunga whaiaro (tangohanga a te rangatira), kaua hei whakapaunga pakihi. Mā tēnei ka tika tonu tō tauākī moni whiwhi.
Hipanga 2: Whakatūria he pūnaha pupuri tuhinga māmā
Ka taea e koe te whakamahi i tētahi pukatuhi, i tētahi ripanga tātaitai (Excel/Google Sheets), i tētahi taupānga kaute rānei. Ko te mea nui ko te ōritetanga. Ko te iti rawa o ngā raraunga me tuhi e koe i ia rā ko:
– Te rā o te tauhokohoko
– Ngā taipitopito tauwhitinga
– Moni e uru mai ana (ngā hoko, ngā nama nama kua utua, me ētahi atu)
– Te tango moni (te hoko rauemi, te utu kaipuke, te reti, ngā utu mahi, me ētahi atu)
– Tikanga utu (moni/whakawhiti/pūkete hiko)
– Taunakitanga o te tauwhitinga (pukapuka/nama nama)
Whakamaua te tiaki i ngā taunakitanga o ngā whakawhitiwhitinga ki roto i tētahi kōpaki, i tētahi puka matihiko rānei, kia māmā ai te whai ina puta he rerekētanga.
Hipanga 3: Tuhia tika te moni whiwhi
Ko te moni whiwhi ko te moni katoa e whiwhihia ana mai i te hokonga o ngā hua, o ngā ratonga rānei. Tuhia ngā moni whiwhi mā te taipitopito mā te pūtake, hei tauira:
– Ngā hoko moni i roto i te toa
– Ngā hokohoko ipurangi
– Ngā ota rarawe
– Ngā ratonga tāpiri (hei tauira, ngā utu kaipuke e utua ana ki ngā kaihoko)
Ki te hoko koe i runga i te nama (ka utua e ngā kiritaki ā muri ake nei), tuhia hei nama nama. He mea nui tēnei kia kore ai e whakamahia te moni kāore anō kia whiwhihia hei moni e wātea ana.
Hipanga 4: Ngā utu pakihi rōpū
He maha ngā wā ko ngā utu te "pōka" e mea ana i te pakihi kia rite ki te kore e ahu whakamua. Hei whakamārama, whakarōpūhia ngā utu ki ētahi wāhanga:
1. Te Utu o ngā Taonga i Hokona (COGS)
Ngā utu tika hei whakaputa i tētahi hua, hei tauira, ngā rauemi mata, te takai, ngā utu whakaputa.
2. Ngā Utu Whakahaere
Ngā utu mō te whakahaere pakihi: reti, hiko, ipurangi, utu kaimahi, waka, taputapu tuhituhi, pānuitanga.
3. Ētahi atu utu
Ngā utu kore-auau, hei tauira, te whakatikatika taputapu, ngā whiu, ngā utu whakahaere peeke.
Mā tēnei kāwai, ka taea e koe te aromatawai: mēnā he nui rawa ngā utu pānuitanga, mēnā he taumaha te reti, mēnā rānei kua ea ngā utu katoa o te hoko i te utu hoko.
Hipanga 5: Whakaritea te tauākī moni whiwhi
Ka taea te whakarite i tētahi tauākī hua me te mate māmā ia marama. Ko te whakatakotoranga taketake ko:
Whiwhinga moni
(-) HPP
= Hua Katoa
(-) Ngā utu whakahaere
= Hua Kupenga
He tauira tere:
Whiwhinga moni o Hānuere: Rp20.000.000
Te Utu o ngā Taonga i Hokona: Rp12.000.000
Te hua katoa: Rp8.000.000
Ngā utu whakahaere (reti, hiko, utu, pānuitanga): Rp. 5.500.000
Hua moni whiwhi: Rp2.500.000
Mai i tēnei pūrongo, ka taea e koe te aromatawai i te whai huatanga. Mena he iti te hua kupenga, ka taea e koe te tautuhi i ngā take: he teitei rawa ngā COGS, he koretake te utu, he nui rawa rānei ngā utu whakahaere.
Hipanga 6: Waihangahia he tauākī rerenga moni
Ko te rere o te moni e aro ana ki te moni e uru mai ana, e puta atu ana hoki. Ka wehewehea kia:
– Te rerenga moni e tomo mai ana: ngā hoko moni, te whakatau i ngā nama e tika ana kia utua, te whakapaipai tāpiri
– Te tango moni: te utu mō ngā rauemi mata, te utu reti, ngā utu mahi, ngā wāhanga utu, te hoko taputapu
Kia mōhio koe, kāore te moni whiwhi kupenga e ōrite tonu ki te moni whiwhi. Hei tauira, ki te tuhia e koe he hoko nama o te Rp5.000.000, ka piki ake te moni whiwhi, engari kāore te moni whiwhi i piki ake. Nō reira, ka āwhina te rere o te moni whiwhi ki te whakarite kei te pakihi te moni hei utu i ngā mahi o ia rā.
Hipanga 7: Whakaritea he pepa toenga māmā
Ka tuhia e te pepa toenga te tūnga pūtea i tētahi rā kua whakaritea. Ko te tātai koia tēnei:
Ngā Rawa = Ngā Nama + Ngā Pūtea
Kei roto i ngā rawa ko te moni, ngā toenga peeke, ngā nama nama, ngā taonga hokohoko, me ngā taputapu.
Kei roto i ngā nama ngā nama hokohoko, ngā nama peeke, me ngā utunga.
Ka ahu mai te whakapaipai i ngā haumitanga a te rangatira me ngā whiwhinga moni pupuri.
Tauira:
Ngā Rawa: Moni Rp3.000.000, Taonga Rp7.000.000, Taputapu Rp5.000.000 → Tapeke Rp15.000.000
Ngā nama: Nama a te kaiwhakarato Rp. 4.000.000
Pūtea: Rp. 11.000.000
Tapeke taurite: 15.000.000 = 4.000.000 + 11.000.000
Ngā hapa noa hei karo
Ko ētahi hapa e puta pinepine ana i roto i ngā pakihi iti:
1. Kāore e tuhi i ngā whakawhitiwhitinga iti pēnei i te wāhi waka, ngā utu whakahaere, te kai rānei. Ahakoa he maha tonu, he nui tonu te tapeke.
2. Whakaarohia ngā moni katoa e uru mai ana hei hua, me te kore e tatau i ngā utu whakaputanga me ngā whakapaunga.
3. Kāore e tatau i ngā taonga, kia kore ai e tika ngā utu whakahaere.
4. Kia tae ki te mutunga o te tuhi, ka wareware koe, ā, kāore e taea te whakawhirinaki ki ngā raraunga.
5. Mā te whakaranu i te moni whaiaro me te moni pakihi ka raru pea ngā pūrongo.
Whakatau: Tīmata māmā, kia rite tonu
Kāore e hiahiatia kia tino tika te hanga pūrongo pūtea mō ngā pakihi iti mai i te rā tuatahi. Tīmata ki ngā tuhinga o ia rā, kātahi ka whakarāpopototia hei pūrongo ā-marama: te hua me te mate me te rere o te moni. Kia mōhio koe ki ēnei, waihangahia he pepa toenga hei aromatawai i te hauora whānui o tō pakihi. Mā te pūrongo kua whakaritea, ka taea e koe te whakatau tere ake, te karo i ngā utu nui rawa, me te whakarite i tō pakihi mō te tipu.
Ki te hiahia koe, ka taea e au te āwhina i a koe ki te waihanga i tētahi tauira pūrongo pūtea māmā (Excel/Google Sheets) e tika ana mō tō momo pakihi (kai, toa iti, ratonga, toa ipurangi rānei).
