Me pēhea te hanga tātaritanga pūtea pakihi
He wāhanga nui o te whakahaere pakihi te tātari pūtea pakihi. Mā tēnei tātari, ka taea e te kaipakihi te mārama ki te āhua pūtea o tā rātou pakihi, te tipu o ngā kaupapa, te tautuhi i ngā mōrearea, me te whakatau i ngā whakatau whai whakaaro. Ko ngā mahi e whai ake nei he mahi pūnaha me te taipitopito mō te whakahaere i tētahi tātari pūtea pakihi.
1. Te Kohikohi Raraunga Pūtea
Ko te taahiraa tuatahi ki te whakahaere i tētahi tātaritanga pūtea pakihi ko te kohikohi i ngā raraunga pūtea. Ka uru atu pea ēnei raraunga ki ngā tauākī pūtea pēnei i ngā pepa toenga, ngā tauākī moni whiwhi, ngā tauākī rere moni, me ngā tauākī huringa o te hea. Mā ngā raraunga pūtea o mua mai i te toru ki te rima tau kua hipa ka mārama ake te āhua o ngā au.
Pūrongo Pepa Taurite
E whakaata ana te pepa toenga i te tūranga pūtea o ngā rauemi me ngā nama a te kamupene i tētahi wā motuhake. E toru ngā wāhanga matua o roto: ngā rawa, ngā nama, me te hea o te rangatira.
Tauākī whiwhinga moni
E whakaatu ana te tauākī moni whiwhi i ngā moni whiwhi me ngā whakapaunga a te kamupene i roto i tētahi wā, ā, i te mutunga ka whakaatu i te hua kupenga, i te mate kupenga rānei.
Tauākī Rere Moni
Kei roto i tēnei tauākī ngā mōhiohio e pā ana ki ngā rerenga moni e tomo mai ana, e puta atu ana hoki i ngā mahi whakahaere, haumi, me te pūtea. He mea nui te tauākī rerenga moni hei mārama ki te kaha o te kamupene ki te whakaputa moni me ngā mea ōrite ki te moni.
2. Tātaritanga Tauwehenga Pūtea
I muri i te kohikohi i ngā raraunga pūtea, ko te mahi e whai ake nei ko te whakahaere i tētahi tātari ōwehenga pūtea. Kei roto i tēnei ko te tatau me te whakamārama i ngā ōwehenga rerekē e tohu ana i te hauora pūtea o te kamupene.
Ōwehenga Wairewa
Ka inehia e ngā ōwehenga moni te kaha o te kamupene ki te whakatutuki i ana herenga wā poto. Ko ngā tauira o ēnei ōwehenga ko te Ōwehenga o Nāianei me te Ōwehenga Tere.
– Ōwehenga o Nāianei = Ngā Rawa Katoa o Nāianei / Ngā Nama Katoa o Nāianei
– Ōwehenga Tere = (Tapeke o ngā Rawa o Nāianei – Taonga) / Tapeke o ngā Nama o Nāianei
Ōwehenga Huanga
Ka inehia e ngā ōwehenga huanga te ōwehenga o te nama e whakamahia ana hei putea i ngā rawa o tētahi kamupene. Ko ngā tauira o ēnei ōwehenga ko te Ōwehenga Nama-ki-Te-Hānga me te Ōwehenga Nama-ki-Te-Rawa.
– Te ōwehenga Nama ki te Pūtea = Te Katoa o te Nama / Te Katoa o te Pūtea
– Te ōwehenga Nama ki te Rawa = Te Nama Katoa / Ngā Rawa Katoa
Ōwehenga Hua
Ka inehia e ngā ōwehenga hua te whai huatanga o te whakaputa hua a te kamupene. Ko ngā tauira o ēnei ōwehenga ko te Tapeke Hua Katoa, te Tapeke Hua Whakahaere, me te Tapeke Hua Kupenga.
– Tapeke Hua Katoa = (Whiwhinga – Utu o ngā Taonga i Hokona) / Whiwhinga Moni
– Tapeke Hua Whakahaere = EBIT / Moni Whiwhi
– Tapeke Hua Kupenga = Hua Kupenga / Moni Whiwhi
Ōwehenga Whai Hua
Ka ine tēnei ōwehenga i te whai huatanga o te kamupene ki te whakamahi i ngā rawa hei whakaputa moni whiwhi. Ko ngā tauira o tēnei ōwehenga ko te Hurihanga o ngā Taonga me te Hurihanga o ngā Whiwhinga Mai.
– Te Hurihanga o ngā Taonga = Te Utu o ngā Taonga i Hokona / Te Tohatoha o ngā Taonga
– Te Hurihanga o ngā Whiwhinga = Te Whiwhinga Whiwhinga Kupenga / Te Toharite o ngā Pūkete Whiwhinga
3. Tātari Auaha
Ko te tātari ia au e pā ana ki te ako i ngā huringa o ngā raraunga pūtea i roto i te wā. Mā te hanga kauwhata, ripanga rānei, ka taea e tātou te tautuhi i ngā ia au pai, kino rānei o te mahi pūtea. Hei tauira, mā te tātari i ngā ia au hua kupenga i roto i ngā tau e rima, ka taea e tātou te whakatau mēnā kei te piki haere, kei te heke iho rānei ngā hua, kei te noho pūmau rānei.
4. Ngā Matapae Pūtea
I muri i te mārama ki te āhua pūtea o nāianei me ngā ia o mua, ko te mahi e whai ake nei ko te waihanga i ngā matapae pūtea mō te heke mai. Ko ngā matapae pūtea ko te whakatau tata i ngā moni whiwhi, ngā whakapaunga, ngā hua, ngā rerenga moni, me te tūnga pūtea o te heke mai.
Whiwhinga moni
Ka taea te whakatakoto matapae moni whiwhi mā te tātari i te tipu o ngā moni whiwhi o mua me te whai whakaaro ki ngā āhuatanga o waho pēnei i ngā āhuatanga o te mākete, te taumata whakataetae, me ngā mahere whakawhānui.
utu
Me whakauru ngā utu pumau me ngā utu taurangi katoa ki ngā matapae utu. Mā ngā wheako o mua o te kamupene me ngā mahere ā muri ake nei ka mārama te āhua o ngā utu hei matapae.
Rapa
Mā te tango i ngā utu mai i te moni whiwhi e matapaetia ana, ka taea e tātou te whakatau tata i ngā hua o te kamupene ā muri ake nei.
Rere moni
He mea nui ngā matapae rere o te moni hei whakarite kei te rawaka te moni whiwhi a te kamupene hei whakatutuki i ngā herenga pūtea.
5. Tātaritanga Tairongo
Ko te tātari aro he tikanga hei ine i te aro o ngā putanga tātari (pēnei i te moni whiwhi kupenga, te rere moni rānei) ki ngā huringa o ngā whakaurunga. Hei tauira, me pēhea te huri o te moni whiwhi kupenga mēnā ka piki ake ngā utu rauemi mata mā te 10%? Mā te whakahaere i tētahi tātari aro, ka taea e ngā kaiwhakahaere te whakarite mō ngā āhuatanga rerekē me te whiriwhiri i ngā rautaki whakaiti mōrearea e tika ana.
6. Aromatawai Mōrearea
Me whakauru he aromatawai mōrearea ki roto i ia tātaritanga pūtea. Ka puta mai pea ngā mōrearea pūtea i ngā momo pūtake, pērā i te pōrearea o te mākete, ngā huringa o ngā kaupapa here ōhanga, te kore pumau o te tōrangapū, me ētahi atu. Mā te mōhio me te aromatawai i ngā mōrearea ka āwhina i ngā kamupene ki te whakamahere me te whakatinana i ngā rautaki whakaiti mōrearea whai hua.
7. Ngā Whakatau me ngā Taunakitanga
Ko te taahiraa whakamutunga o te tātari pūtea ko te whakawhanake i ngā whakatau me ngā taunakitanga. Me whakauru ngā whakatau i ngā kitenga matua o te tātari, pērā i te āhua pūtea o nāianei, ngā ia o mua, me ngā matapae ā muri ake nei. Me ahu mai ngā taunakitanga i ēnei kitenga, ā, me whakauru hoki ngā mahi me mahi e te whakahaere hei whakapai ake, hei whakamahi rānei i te āhua pūtea o nāianei.
Tauira Akoranga Take
Hei whakarato i tētahi pikitia mārama ake, me titiro tātou ki tētahi tauira ako take māmā.
Take: Kamupene ABC
He kamupene hangahanga a ABC Company, ā, ko āna pūrongo pūtea e whai ake nei:
– Whiwhinga moni 2022: Rp 10.000.000.000
– Te Utu o ngā Taonga i Hokona: Rp 6.000.000.000
– Ngā Utu Whakahaere: Rp. 2.000.000.000
– Te Hua Katoa: Rp 4.000.000.000
– Hua Whakahaere: Rp 2.000.000.000
– Hua Kupenga: Rp. 1.500.000.000
– Ngā Rawa Katoa: Rp. 15.000.000.000
– Tapeke Nama: Rp. 8.000.000.000
– Te Tapeke o te Pūtea: Rp 7.000.000.000
Mā ēnei raraunga, ka taea e tātou te tatau i ētahi ōwehenga pūtea:
– Tapeke Hua Katoa: 40%
– Tapeke Hua Whakahaere: 20%
– Tapeke Hua Kupenga: 15%
– Ōwehenga o Nāianei: Hei tauira, ko ngā rawa o nāianei ko te IDR 9.000.000.000 me ngā nama o nāianei ko te IDR 5.000.000.000, kātahi ka = 1.8
– Te ōwehenga nama ki te pūtea: 1.14
Mā ēnei ōwehenga ka hohonu ake te māramatanga ki te mahi pūtea a te kamupene me ngā wāhanga me whakapai ake.
Te Katinga
He taputapu nui te tātari pūtea pakihi hei āwhina i ngā kaiwhakahaere ki te whakatau kaupapa e ahu mai ana i ngā raraunga. Mā te whai i ngā mahi i runga ake nei, ka taea e te kaipakihi te whakawhanake i te māramatanga hōhonu mō te āhua pūtea o te kamupene, me te whakawhanake i ngā rautaki whai hua hei aro atu ki ngā wero me ngā whai wāhitanga kei mua. Mā te whakahaere tātari pūtea auau ka āwhina hoki i te kamupene kia noho tonu ki te huarahi tika me te whakatutuki i ana whāinga roa.
