Me pēhea te tātari i ngā raraunga pūtea
He pūkenga nui te tātari raraunga pūtea mō ngā rangatira pakihi, ngā kaiwhakahaere, ngā kaipupuri moni, me ngā tāngata takitahi e rapu ana i te māramatanga whānui mō tō rātou āhua pūtea. Mā te tātari pai ka whakautu i ngā pātai matua: he pai te hua o te whakahaere, he pēhea te hauora o tana rere moni, he pumau tana nama, me ngā whakatau me mahi hei whakapai ake i te mahi. Ka matapakihia e tēnei tuhinga ngā mahi whai hua mō te tātari pūnaha i ngā raraunga pūtea, mai i te whakarite i ngā raraunga ki te whakatau i ngā whakatau ka taea te mahi.
1. Kia mārama ki te kaupapa o te tātari
I mua i te whakatuwheratanga o ngā pūrongo pūtea, me whakatau tuatahi te kaupapa o te tātari. Ka puta he arotahi rerekē i ngā whāinga rerekē. Hei tauira:
– Aromatawai mahi: te ine i te tipu o te moni whiwhi me te hua mai i te wā ki te wā.
– Te hauora o te rere o te moni: te whakarite kia taea e te pakihi te utu i ngā utu, ngā kaiwhakarato me ngā wāhanga i te wā tika.
– Te whaihua o te haumitanga: te aromatawai mēnā he pai te hoko hea, te putea rānei i tētahi kamupene.
– Te whakamahere me te whakatakoto tahua: te matapae i ngā matea moni me te whakatakoto whāinga.
Mā te whai whāinga mārama koe e ārai i te "toremi" i roto i ngā tau, ā, ka āwhina i a koe ki te whiriwhiri i ngā tohu e tika ana.
2. Kohikohi me te whakarite i ngā pūtake raraunga
Ko ngā raraunga pūtea e ahu mai ana i ngā pūrongo matua e toru:
1. Tauākī Whiwhinga Moni: moni whiwhi, whakapaunga, me te hua (moni katoa/whakahaere/kupenga).
2. Pepa Taurite: ngā rawa, ngā nama, me te hea i tētahi rā kua whakaritea.
3. Tauākī Rere Moni: te rere moni mai i ngā mahi whakahaere, haumi me te putea.
Hei tāpiritanga, he maha ngā wā ka hiahiatia he raraunga tautoko mō te tātari pērā i ngā taipitopito hoko mō ia hua, te pakeketanga o ngā nama nama, ngā taipitopito nama, ngā rawa, ngā utu hokohoko, me ngā tuhinga tauwhitinga peeke.
I mua i te tātari, me whakarite kei roto i ngā raraunga:
– Wā ōrite (ia marama, ia hauwhā, ia tau)
– Kua tika te tuhi i ngā pūkete/pou (hei tauira: kāore ngā utu hokohoko e "rere ke" ki ētahi atu pou)
– Kāore he tāruarua o ngā whakawhitiwhitinga
– Kua oti te whakataurite ki ngā pūkete peeke me ngā pūkete moni
– Mā te whakamahi i tētahi pūtake kaute e māramahia ana (pūtake moni, pūtake kohikohinga rānei)
Mā te raraunga tika ka ārai i ngā whakatau hē nā te tuhi hē.
3. Whakahaerehia te tātaritanga ia au (raupapa wā)
Ka whakatauritehia e te tātari au ngā tau i roto i te wā hei rapu i ngā tauira, te tipu, me ngā āhuatanga rerekē. Ka taea e koe te tīmata mā te:
– Te tipu o ngā moni whiwhi ia marama/hauwhā
– Ngā panonitanga o te tawhē hua whānui me te hua kupenga
– Te pikinga ake o ngā utu matua (ngā utu, ngā rauemi mata, ngā mahi whakahaere, ngā pānuitanga)
– Ngā panonitanga o ngā toenga moni, ngā nama e tika ana kia utua, ngā taonga, me ngā nama e tika ana kia utua
Whakamahia te pikinga ōrau hei whakatairite māmā ake, hei tauira: "Kua piki ake te moni whiwhi mā te 12% i ia hauwhā" me "Kua piki ake ngā utu pānuitanga mā te 30% engari kua piki ake ngā hoko mā te 5% anake." Mena he pikinga, tirotirohia te take: he āhuatanga ā-wā, he pikinga utu, he huringa rautaki, he take whakahaere rānei.
4. Tātari poutū me te tātari whakapae
E rua ngā tikanga māmā engari tino whai hua:
Tātaritanga whakapae
Te whakatairite i ngā tūemi ōrite i waenga i ngā wā, hei tauira, te moni whiwhi mai i Pēpuere ki Hānuere, te 2025 ki te 2024 rānei. E whakaatu ana ngā hua i te huringa tino me te huringa ōrau.
Tātari poutū
Whakatauritea ia tūemi ki te tapeke mō tētahi wā. Ko te tauira tino kitea ko te hua me te mate:
– Whiwhinga moni = 100%
– Te Utu o ngā Taonga i Hokona (COGS) = x% o te moni whiwhi
– Ngā whakapaunga whakahaere = y% o te moni whiwhi
Mā tēnei, ka taea e koe te kite i tō hanganga utu me ngā tawhē. Mēnā ka piki ake ngā COGS, ka heke iho ngā tawhē katoa—he tohu tēnei hei aromatawai i ngā utu hoko, te whai huatanga o te whakaputa, ngā utu rauemi rānei.
5. Whakamahia ngā ōwehenga pūtea matua
Mā ngā ōwehenga ka taea te whakamāori i ngā tau hei tohu ka taea te whakarite puta noa i ngā wā, i ngā kamupene rānei. Anei ētahi ōwehenga nui me ō rātou tikanga:
Te hua
– Tapeke Hua Katoa = (Pūtea Katoa / Moni Whiwhi)
Aromatawai i te whai huatanga o te whakaputanga, i te utu rānei o ngā taonga.
– Tapeke Hua Kupenga = (Painga Kupenga / Moni Whiwhi)
Ka ine i te hua whakamutunga i muri i ngā utu me ngā taake katoa.
– ROA (Whakahokinga mai o ngā Rawa) = (Painga Kupenga / Tapeke o ngā Rawa)
Te whai huatanga o ngā rawa ki te whakaputa hua.
– ROE (Whakahokinga mai i te Moni Whakawhiwhi) = (Painga Kupenga / Moni Whakawhiwhi)
Ngā hokinga mai mō ngā kaipupuri whakapaipai.
Te wairewa
– Ōwehenga o Nāianei = (Ngā Rawa o Nāianei / Ngā Namatanga o Nāianei)
Te kaha ki te utu i ngā nama wā poto.
– Ōwehenga Tere = ((Moni + Moni Whiwhi) / Nama o Nāianei)
He tino uaua ake nā te mea kāore e tatauhia ngā taonga.
Te Whakahokinga Moni/Te Huanga
– Te ōwehenga Nama ki te Pūtea (DER) = (Nama Katoa / Pūtea)
E whakaahua ana i te taumata o te whakawhirinaki ki te nama.
– Te Utu Huamoni = (Te Huamoni Whakahaere / Te Whakapaunga Huamoni)
E rawaka ana te hua hei utu i te huamoni?
Whai huatanga
– Te Hurihanga o ngā Taonga = (COGS / Taonga Toharite)
– DSO (Ngā Rā Hokonga e Toe Ana): ngā rā toharite o te kohikohinga o ngā nama.
– DPO (Ngā Rā e Utu Ana i te Wā e Toe Ana): ngā rā toharite hei utu i ngā kaiwhakarato.
Ka āwhina ngā ōwehenga whai hua ki te pānui i te kounga whakahaere me te whakahaere whakapaipai mahi.
6. Te tātaritanga rere moni: he arotahi e warewarehia ana
He maha ngā pakihi e āhua "hua ana" i roto i ā rātou pūrongo moni whiwhi engari he uaua ki te whakatutuki i ā rātou herenga nā te iti o te moni whiwhi. Nō reira, tirohia:
– Te rere o te moni whakahaere: he pai, he pumau hoki?
– Ngā panonitanga o te whakapaipai mahi: Ka taea e ngā nama nama te tere piki te tango i te moni. Ka tangohia hoki e te kohikohinga o ngā taonga ngā moni.
– Te rere o te moni haumi: me arotake ngā hoko rawa nui mō ō rātou pānga.
– Te rere o te moni whiwhi: he pakari te pakihi ki te nama hou, ki te werohanga pūtea rānei?
Tohu mōrearea: te pikinga o ngā hua engari te moni kino tonu mai i ngā mahi. He maha ngā wā ka puta tēnei nā te nui o ngā hoko nama, te ngoikore o ngā kohinga, te tere rānei o te utu o ngā whakapaunga i ngā moni whiwhi.
7. Whakatauritea ki te tahua me te whāinga (tahua me te tūturu)
Ka koi ake te tātari ina whakaritea ki te mahere. Whakamahia ngā rerekētanga:
– Te rerekētanga o ngā moni whiwhi: kei raro iho ngā hoko i te whāinga nā te hekenga o te rahinga, nā te hekenga rānei o te utu?
– Te rerekētanga o ngā utu: kei te nui ake ngā utu i te tahua nā te pikinga o ngā utu, te maumau, te whānui rānei?
– Te rerekētanga o te tawhē: ka whakanui ake i te rahinga engari ka pēhia ngā tawhē e ngā kaupapa whakahekenga?
Wehea ngā rerekētanga ki te rerekētanga utu me te rerekētanga rahinga i ngā wā katoa e taea ai. Mā tēnei ka āwhina i te whakatau i te huarahi mahi tika: te whakapiki i ngā utu, te whakaiti i ngā utu, te whakapai ake rānei i te rautaki hoko.
8. Whakawāwāhia: kaua e titiro noa ki te katoa
Ka taea e ngā tau katoa te huna i ngā raruraru. Mā te wehewehenga ka taea te tautuhi i ngā "mīhini" tipu me ngā "pōhatu" ngaronga. Ka taea te wehewehe i runga i:
– Ngā hua, ngā ratonga rānei
– Peka, rohe rānei
– Ngā hongere hokohoko (ipurangi, tuimotu, kaihoko)
– Ngā rōpū kiritaki
– Ngā kaupapa motuhake
Hei tauira, tera pea he hua pai tō tētahi pakihi, engari kei te nui ngā mate o tētahi hua, ā, kei te whakakapia e ētahi atu hua. Mā te wehewehenga, ka nui ake te aro o ngā raraunga ki ngā whakataunga pēnei i te whakamutu i tētahi hua, te whakapiki i ngā utu, te whakahou rānei i ngā utu.
9. Te whakamārama pakihi me te kōrero
Ehara ngā tau i te tatau noa iho; me kōrero e koe tētahi pūrākau: he aha i tupu, he aha i tupu ai, me te pānga. Whakamahia ēnei pātai e whai ake nei:
– He aha ngā mea matua e akiaki ana i te moni whiwhi? Te rahinga, te utu, te ranunga hua rānei?
– Ko ēhea ngā utu e tino pā ana ki ngā tawhē?
– Kei te puteahia te tipu e te moni ā-roto, e te nama rānei?
– He aha ngā mōrearea e kitea ana (ngā nama nama kino, te nama nui, te hekenga o ngā tawhē)?
Ko te hua whakamutunga o te tātari me whai whakatau e whakautu ana i ngā hiahia o ngā kaiwhakatau.
10. Tukuna ngā taunakitanga me ngā mahere whai muri
Me arahi te tātari pai ki te mahi. Ko ngā taunakitanga ka uru atu ki:
– Whakapai ake i ngā kaupapa here nama me te kohi moni hei whakaiti i te DSO
– Te whakapai ake i ngā rawa kia kore ai e roa te moni
– Arotakehia ngā utu hoko me ngā hekenga hei whakahoki mai i ngā tawhē
– Te whai huatanga o te utu pumau, te whiriwhiringa anō rānei mō te kaiwhakarato
– Te whakarerekē i te hanganga nama kia pai ake ai te taumahatanga huamoni
Whakaritea ngā kaupapa matua i runga i te pānga me te ngāwari o te whakatinanatanga. Kātahi, whakatūria he inenga aroturuki, pērā i te whāinga ki te whakaiti i te DSO mai i te 60 rā ki te 45 rā, te pikinga rānei o te tawhē moni mā te 3% i roto i ngā hauwhā e rua.
Te Katinga
Kāore e hiahiatia kia uaua te tātari i ngā raraunga pūtea, engari me whai huarahi whai whakaaro. Tīmata ki tētahi whāinga mārama, whakaritehia ngā raraunga, kātahi ka whakamahi i te tātari ia au, te tātari poutū-whakapae, ngā ōwehenga pūtea, me te tātari rere moni. Tāpirihia he paearu ki ngā tahua me te wehewehe kia koi ake ai ngā māramatanga. Mā tēnei huarahi, ka taea e koe te kite i tō āhua pūtea whānui, te tautuhi wawe i ngā raruraru, me te whakatakoto i ngā whakataunga whai whakaaro mō te heke mai.
Ki te hiahia koe, ka taea e au te waihanga i tētahi putanga motuhake ake o tēnei tuhinga mō ngā pakihi iti me ngā pakihi iti (SME), ngā kaipupuri hea, ngā kaiwhakahaere pūtea kamupene rānei, me ngā tauira ripanga me ngā whakaahua o ngā tataunga ōwehenga.
