Te Tātaitanga o te Tapeke Whakahaere Kupenga (SHU)
He mea nui te tatau i te toenga whakahaere kupenga (SHU) o te ao mahi tahi. Ko te SHU te hua i whiwhihia mai i ngā mahi pakihi mahi tahi i muri i te tango i ngā whakapaunga me ngā utu i roto i tētahi wā kaute. I roto i te horopaki mahi tahi, he rerekē te tohatoha o te SHU i ērā atu kamupene nā te mea e hangai ana ki ngā mātāpono o te ōhanga ā-iwi. Ka matapakihia e tēnei tuhinga te ariā, te tatau, te tohatoha, me te hiranga o te SHU i roto i ngā mahi tahi.
Ariā Taketake o te SHU
Ko te SHU te hua i puta mai i tētahi rōpū mahi tahi i muri i te tango i ngā whakapaunga, te whakahekenga uara, ngā taake, me ētahi atu utu. He rerekē te SHU i ngā wehewehenga i roto i tētahi kamupene iti nā te mea i roto i tētahi rōpū mahi tahi, ka whiwhi ngā mema i tētahi wāhanga o te SHU i runga i tā rātou whai wāhi kaha ki ngā mahi a te rōpū mahi tahi, ehara i te mea i runga i te maha o ngā hea kei a rātou. E hangai ana tēnei ki te mātāpono taketake o ngā rōpū mahi tahi: "nā ngā mema, nā ngā mema, me mā ngā mema."
Tātaitanga SHU
Ko te tatau i te SHU me whai raraunga tika, me te katoa hoki mō ngā moni whiwhi me ngā whakapaunga katoa a te rōpū mahi tahi i roto i tētahi wā kua whakaritea. Anei ngā mahi whānui e whaihia ana i te nuinga o te wā:
1. Tātaihia te Tapeke Moni Whiwhi:
– Ko te tapeke o ngā moni whiwhi a te rōpū mahi tahi ko te kohikohinga o ngā moni whiwhi katoa i riro mai i ngā mahi pakihi i roto i tētahi wā kaute. Kei roto i tēnei ko ngā hoko taonga, ratonga, me ētahi atu moni whiwhi.
2. Tātaihia te Utu Katoa:
– Kei roto i ngā utu katoa ngā whakapaunga katoa, ngā utu whakahaere rānei i puta i te mahi tahi. Kei roto i tēnei ko te utu hoko taonga, ngā utu kaimahi, ngā utu whakahaere, ngā utu hokohoko, me ētahi atu utu whakahaere.
3. Te Tātai i te Hua Katoa:
– Ka whiwhihia te hua katoa mai i te moni whiwhi me te tango i te utu o ngā taonga i hokona (COGS).
– Tātai: Hua Katoa = Moni Whiwhi Katoa – Utu o ngā Taonga i Hokona
4. Te Tātai i te Hua Kupenga:
– Ka whiwhihia te hua kupenga mai i te hua katoa me te tango i ngā utu whakahaere katoa.
– Tātai: Hua Kupenga = Hua Katoa – Utu Whakahaere Katoa
5. Te tatau i te SHU:
– Ko te SHU te hua kupenga i muri i te tango i te whakahekenga uara me ngā taake.
– Tātai: SHU = Hua Kupenga – Whakapaunga Whakahekenga Uara – Taake
Te tohatoha o te SHU
Ko te mahi e whai ake nei i muri i te tatau i te SHU ko te wehewehe i ngā hua i waenga i ngā mema o te mahi tahi me ngā rahui. Ko te tohatoha o te SHU ka ahu mai i ngā whakaritenga o ngā tuhinga whakahaere me ngā ture whakahaere o te mahi tahi, me te whai whakaaro ki ngā āhuatanga e whai ake nei:
1. Ngā Rāhui Mahi Tahi:
– Ka puritia tētahi wāhanga o te SHU hei pūtea rahui mahi tahi mō ngā kaupapa whakawhanake pakihi ā muri ake nei.
2. Ngā Ratonga Mema:
– Ka tohaina te SHU ki ngā mema i runga i tā rātou whai wāhi ki ngā whakawhitiwhitinga me te mahi tahi i roto i te wā. Ko te nui ake o te takoha a te mema ki ngā hoko, ki ngā hokohoko rānei mā te mahi tahi, ko te nui ake o te hea o te SHU ka riro i a rātou.
3. Ngā Pūtea Whakahaere me te Tirotiro:
– Ka tohaina tētahi wāhanga o te SHU hei utu ki ngā kaiwhakahaere me ngā kaitirotiro hei mihi ki ā rātou mahi whakahaere i te mahi tahi.
4. Ngā Pūtea Hapori me te Mātauranga:
– Me wehe hoki e ngā rōpū mahi tahi tētahi wāhanga o ā rātou SHU mō ngā mahi pāpori me ngā mahi mātauranga e aro ana ki te whakatairanga i ngā mema me te hapori e karapoti ana.
He Akoranga Take mō te Tohatoha SHU
Hei whakaatu i te tohatoha o te SHU, me titiro tātou ki te tauira e whai ake nei:
Hei tauira, ka whiwhi te rōpū mahi tahi i te Rp100.000.000 i roto i te hua kupenga i roto i te tau kotahi. I runga i ngā whakaritenga tahua, ka wehea te hua kupenga penei: 40% mō ngā rahui, 30% mō ngā ratonga mema, 10% mō ngā moni whakahaere, 10% mō ngā moni pāpori, me te 10% mō ngā moni mātauranga.
– Ngā Rāhui: 40% x Rp100.000.000 = Rp40.000.000
– Ratonga Mema: 30% x Rp100.000.000 = Rp30.000.000
– Pūtea Whakahaere: 10% x Rp100.000.000 = Rp10.000.000
– Pūtea Hapori: 10% x Rp100.000.000 = Rp10.000.000
– Pūtea Mātauranga: 10% x Rp100.000.000 = Rp10.000.000
Te Hiranga o te SHU
Ehara i te mea ko te SHU anake te hua whakamutunga o ngā mahi pūtea, engari he tohu anō hoki mō te hauora pūtea me te whai huatanga o ngā mahi tahi. Anei ētahi take he mea nui te SHU mō ngā mahi tahi:
1. Whakatenatenahia te Whai Wāhi a ngā Mema:
– Mā te tohatoha o te SHU i runga i te whai wāhitanga ka akiaki i ngā mema kia kaha ake te whai wāhi atu ki ngā mahi tahi, mā roto i ngā whakawhitiwhitinga me te whai wāhi atu ki ētahi atu mahi.
2. Whakanuia te Whakawhirinaki:
– Mā te tohatoha tika, tika hoki ka hanga te whakawhirinaki o ngā mema ki te mahi tahi, nā te mea ka kitea e rātou ngā painga tūturu i roto i te ahua o te tiritiri i ngā hua pakihi.
3. Te Whakatairanga i te Whanaketanga:
– Ka taea te whakamahi i ngā moni rahui kua wehea mai i te SHU mō te whakawhanaketanga pakihi mahi tahi, mō ngā āhuatanga ohorere, mō ngā haumitanga hou rānei e whai hua ana.
4. Te Oranga Hapori:
– Mā te tohatoha moni mō ngā kaupapa pāpori me te mātauranga, ka whai wāhi ngā mahi tahi ki te whakapai ake i te kounga o te oranga, mō ngā mema me te hapori whānui.
5. Aromatawai Mahi:
– He taputapu aromatawai anō hoki a SHU hei ine i te whānuitanga o te angitu o te mahi tahi ki te whakatutuki i ana whāinga pūtea me ngā whāinga pāpori i roto i tētahi wā.
Whakamutunga
Ko te tatau me te tohatoha o te SHU (te tiritiri hua) he wāhanga nui o ngā mahi tahi, e mahi ana i runga i ngā mātāpono o te painga tahi me te manapori ōhanga. Mā te mārama me te whakatinana i te tatau me te tohatoha tika, ka taea tonu e ngā mahi tahi te mahi whai hua hei tūāpapa ōhanga e whakamana ana i ngā hapori. Ehara i te mea he tau noa iho te SHU i runga i te pūrongo pūtea, engari ko te kaupapa matua o te tirohanga a te mahi tahi ki te whakamana i ōna mema. Nō reira, ka taea e ngā mahi tahi te whai wāhi nui ki te ōhanga me te oranga hapori i runga i te huarahi pumau.
