Me pēhea te hanga tātaritanga pakaru taurite
Ko te tātaritanga pakaru-taurite tētahi o ngā taputapu tino whaihua i roto i te whakamahere pakihi hei whakatau i te wā e "buka-taurite" ai tētahi pakihi—arā, ko te tapeke o ngā moni whiwhi he rite ki ngā utu katoa, nō reira ka noho kore ngā hua engari kāore te pakihi e pāngia e ngā mate. Mā te mārama ki te pūwāhi pakaru-taurite, ka taea e koe te whakatakoto i ngā whāinga hoko iti rawa, te aromatawai i te whaihua o tētahi whakaaro hua, te whakatakoto rautaki utu, me te whakatau haumi whai whakaaro. Ka matapakihia e tēnei tuhinga te whakahaere i tētahi tātaritanga pakaru-taurite i roto i te huarahi whānui, mai i ngā ariā taketake, ngā tātai, ngā mahi tatau, tae atu ki ngā tauira māmā.
1. Kia mārama ki te ariā o te pūwāhi taurite
Ko te pūwāhi taurite ko te āhua ina:
– Te Utu Katoa = Te Moni Whiwhi Katoa
– Hua = 0
I mua i te pakaru o te utu, ka pāngia te pakihi e ngā mate nā te mea kāore e ranea ngā moni whiwhi hei utu i ngā whakapaunga. I muri i te pakaru o te utu, ka tīmata te whakaputa hua mai i ngā hoko tāpiri (me te whakaaro he hanganga utu pumau).
E rua ngā āhua o te tātaritanga pakaru taurite:
1. Te pūwāhi taurite i roto i ngā waeine (te maha o ngā hua/ratonga hei hoko)
2. Te pūwāhi taurite i roto i te rupiah (te moni iti rawa o te huringa)
He mea nui ngā mea e rua. Mā ngā waeine koe e āwhina ki te whakatakoto i ngā whāinga hoko, mā te rupi ia koe e āwhina ki te aromatawai i ngā hiahia o te mākete me ngā rautaki hokohoko.
2. Whakatauhia ngā wāhanga utu: ngā utu pumau me ngā utu taurangi
Ko te mea nui ki te tātari i te pakaru-taurite ko te wehewehe i ngā utu kia rua ngā wāhanga:
a) Ngā utu pumau
Ko ngā utu pumau he utu e kore e rerekē i roto i tētahi wā, ahakoa te maha o ngā hua e hokona ana e koe. Hei tauira:
– Rēti wāhi pakihi
– Utu kaimahi tuturu
– Ngā utu ipurangi tari
– Te whakahekenga uara o ngā taputapu/mīhini
– Ohaurunga pūmanawa
- Inihuarangatia
Ko ngā utu pumau ka utua ia marama, ia tau rānei. Mō tō tātaritanga, kia mahara kia whakamahia taua wā anō (hei tauira, ia marama).
b) Ngā utu rerekē
Ka rerekē ngā utu rerekē i runga i te rahinga whakaputa/hoko. Ka nui ake ngā waeine e hokona ana, ka nui ake ngā utu rerekē katoa. Hei tauira:
- Rauemi mata
– Te takai mō ia waeine
– Komihana hoko mō ia tauwhitinga
– Te utu whakaputa mō ia waeine
– Ngā utu tuku mō ia ota (mēnā ka utua e te pakihi)
I te wā e pakaru ai te utu, ko te utu rerekē mō ia waeine te mea e whakamahia ana, ehara i te tapeke.
3. Te mārama ki te tawhē takoha
Kia wehea ngā utu, me tatau e koe te tawhē takoha. E whakaatu ana te tawhē takoha i te nui o te utu hoko mō ia waeine e "toe" ana hei utu i ngā utu pumau, i muri i te utunga o ngā utu taurangi mō ia waeine.
Tātai tawhē takoha mō ia waeine:
Tapeke Takoha = Utu Hoko mō ia Wāhanga – Utu Taurangi mō ia Wāhanga
Ki te nui te tawhē takoha, ka tere ake tō ekenga ki te pūwāhi pakaru-taurite. Ki te iti te tawhē takoha, me hoko atu e koe ētahi atu waeine hei pakaru-taurite.
He ōrau anō hoki te tawhē takoha:
Ōwehenga Tapeke Takoha = Tapeke Takoha / Utu Hoko
He pai tēnei ōwehenga mō te tatau i te pakaru taurite i roto i te rupiah.
4. Tātai mō te pūwāhi taurite (BEP)
a) BEP i roto i ngā waeine
BEP (wāhanga) = Utu Pūmau / Tapeke Takoha mō ia Wāhanga
Te tikanga: e hia ngā waeine iti rawa me hoko hei utu i ngā whakapaunga.
b) Te BEP i roto i te rupiah (te hurihanga moni)
E rua ngā huarahi noa:
1. BEP (Rp) = BEP (wāhanga) × Utu Hoko mō ia Wāhanga
2. BEP (Rp) = Utu Pūmau / Tauwehenga Tapeke Takoha
Ka puta te uara ōrite i ngā tikanga e rua (mēnā he ōrite ngā raraunga).
5. Ngā taahiraa hei hanga tātaritanga taurite (whaihua)
Anei te raupapatanga māmā rawa atu hei whakamahi:
1. Whakatauhia te wā tātari (hei tauira, ia marama).
2. Tuhia ngā utu pumau katoa i roto i te wā. Tāpirihia ēnei ki te tapeke o ngā utu pumau.
3. Tātaihia ngā utu taurangi mō ia waeine me te pono (ngā rauemi, te takai, ngā utu whakaputa, ngā komihana, me ētahi atu).
4. Whakatakotoria te utu hoko mō ia waeine, te utu hoko toharite rānei (mēnā he maha āu momo hua).
5. Tātaihia te tawhē takoha mō ia waeine me te ōwehenga tawhē takoha.
6. Tātaihia te wae BEP me te rupiah BEP.
7. Whakamātautau horopaki: me pēhea mēnā ka piki/ka heke ngā utu, ka piki ake ngā utu rauemi, ka piki ake rānei ngā utu pumau?
8. Tuhia ngā whakataunga pakihi: ngā whāinga hoko, ngā rautaki utu, te whai huatanga o te utu, me ngā mahere whakatairanga.
He mea nui te taahiraa "whakamātautau horopaki" nā te mea he onge te pumau o ngā āhuatanga pakihi. Ehara te tātaritanga pakaru-taurite i te tau kotahi anake, engari he taputapu hei mārama ki te aro o te pakihi ki te huringa.
6. Tauira o te tatau māmā
Hei tauira, kei te hoko koe i ngā inu kawhe pounamu.
– Ngā utu pumau mō ia marama:
– Te utu reti mō te wāhi: Rp. 2.000.000
– Utu kaimahi: Rp. 3.000.000
– Hiko me te ipurangi: Rp. 500.000
Te tapeke o ngā utu pumau = Rp. 5.500.000
– Te utu hoko mō ia pounamu: Rp. 20.000
– Te utu rerekē mō ia pounamu:
– Kawhe, miraka, huka: Rp. 6.000
– Pounamu me te tapanga: Rp. 2.000
– Te utu tohatoha toharite: Rp1.000
Te utu taurangi katoa mō ia waeine = Rp9.000
Tapeke takoha mō ia pounamu = Rp20.000 – Rp9.000 = Rp11.000
Nā reira:
BEP (wāhanga) = Rp5.500.000 / Rp11.000 = 500 pounamu
Ko te tikanga o tēnei me hoko e koe kia 500 pounamu ia marama kia eke ai ki te taumata e hiahiatia ana.
BEP i roto i te rūpī:
BEP (Rp) = 500 × Rp20.000 = Rp10.000.000
Nō reira, ko te iti rawa o te huringa moni ia marama hei whakatutuki i te taumata i te mutunga o te moni whiwhi he 10.000.000 IDR.
Mena ka taea e koe te hoko atu i te 700 pounamu, ko te hua ka tata ki:
Hua = (700 × IDR 11.000) – IDR 5.500.000
= Rp7.700.000 – Rp5.500.000
= Rp. 2.200.000
He māmā noa iho tēnei tataunga engari e whakaatu pai ana i te arorau o te takoha a ngā hoko ki te utu i ngā utu pumau.
7. Ngā hapa noa i te wā e hanga ana i te BEP
Hei whakapai ake i te tika o tāu tātaritanga, karohia ngā hapa e whai ake nei:
1. Te whakaranu i ngā utu pumau me ngā utu taurangi
Hei tauira, ka taea te whakarite i ētahi wāhanga o ngā utu hiko, ā, ka taea hoki te whakarerekē i ētahi wāhanga. Hangaia he whakatau tata e tika ana.
2. Kāore e whakaurua ngā utu huna
Hei tauira: ngā utu tiaki taputapu, ngā utu whakahaere mākete, ngā utu tauwhitinga utu, ngā utu whakahoki rānei.
3. Te whakamahi i ngā utu hoko kāore i te tūturu
Me whakarite kia rite te utu hoko ki te mākete me te rautaki pakihi, kaua ki te "tau e tumanakohia ana" noa iho.
4. Te kore aro ki ngā momo hua
Mena he maha ngā SKU me ngā tawhē rerekē, whakamahia he tawhē toharite taumaha, tātaihia rānei mō ia hua.
5. Kāore e whai whakaaro ki te kaha
Mena he nui ake te wae BEP i te kaha whakaputa, i te kaha mākete rānei, me whakarerekē te pakihi.
8. Me pēhea te whakamahi i ngā hua BEP mō ngā whakataunga pakihi
Kia mōhio koe ki te pūwāhi taurite, ka taea e koe te mahi i ētahi mahi:
– Whakatakotoria he whāinga hoko iti rawa mō te tīma hoko, mō ngā whāinga kaupapa hokohoko rānei.
– Arotakehia te rautaki utu: me whakapiki ake ngā utu, me whakakotahi rānei hei whakapiki i te tawhē takoha?
– Te whai huatanga o te utu: te whakaiti i ngā utu taurangi (ngā whiriwhiringa rauemi mata) te whakaiti rānei i ngā utu pumau (te utu reti iti).
– Arotakehia te whaihua o te whakawhānui: mā te tāpiri i ngā kaimahi, i ngā taputapu rānei ka piki ake ngā utu pumau; tatauhia te BEP hou i mua i te whakatau.
– Waihangahia he mahere rere moni: Ka āwhina te BEP ki te matapae i te wā e kore ai e "patua moni" te pakihi.
Te Katinga
Ko te whakahaere i tētahi tātaritanga taurite-kore he mahi hei mārama ki te hanganga utu me ngā tawhē o tō pakihi. Mā te mahere i ngā utu pumau, ngā utu rerekē mō ia waeine, me te tawhē takoha, ka taea e koe te tatau i te pūwāhi taurite-kore i roto i ngā waeine me ngā tāra. Mā ngā hua ka āwhina i a koe ki te whakatakoto i ngā whāinga hoko whaitake, te hoahoa rautaki utu, me te matapae i ngā mōrearea ina rerekē ngā utu. Ki te mahia i ia wā - hei tauira, i ia marama, i ngā wā rānei ka rerekē ngā utu rauemi - ka noho te tātaritanga taurite-kore hei tauira māmā engari he kaha mō te pupuri i tētahi pakihi hauora me te whai hua.
Ki te hiahia koe, ka taea e au te waihanga i tētahi tauira ripanga BEP (hōputu Excel/Google Sheets) ka taea rānei e au te tatau i te BEP i runga i ngā raraunga o tō pakihi (momo pakihi, utu pumau, utu rerekē, me te utu hoko).
