Kuwerengera Ndalama Zosungidwa
Kuwerengera ndalama zomwe zili mu akaunti ndi chimodzi mwazinthu zofunika kwambiri pakuwerengera ndalama kwa makampani ogulitsa ndi opanga. Ndalama zomwe zili mu akaunti nthawi zambiri zimakhala chuma chofunikira kwambiri, kotero kulemba ndi kuwerengera ndalama kumakhudza kwambiri malipoti azachuma, makamaka lipoti la ndalama zomwe zili mu akaunti ndi balance sheet. Zolakwika mu akaunti zomwe zili mu akaunti zimatha kupitirira kapena kuchepetsa phindu la kampani, zomwe zimakhudza zisankho za oyang'anira, osunga ndalama, ndi omwe ali ndi ngongole. Chifukwa chake, kumvetsetsa malingaliro, njira zolembera, ndi kuwerengera ndalama zomwe zili mu akaunti ndikofunikira kwa eni mabizinesi ndi akatswiri owerengera ndalama.
Tanthauzo ndi Ntchito ya Zinthu Zosungidwa
Zinthu zomwe zili m'kampani ndi katundu amene kampani imasunga kuti igulitsenso (mu kampani yogulitsa), kapena zinthu zopangira, ntchito yomwe ikupitirira, ndi zinthu zomalizidwa (mu kampani yopanga) zomwe pamapeto pake zidzagulitsidwa. Zinthu zomwe zili m'kampaniyo zimalembedwa ngati katundu wamakono pa balance sheet chifukwa zikuyembekezeka kusinthidwa kukhala ndalama kudzera mu malonda mkati mwa nthawi yogwira ntchito.
Udindo wa zinthu zomwe zili m'sitolo umapitirira kukwaniritsa zomwe makasitomala akufuna komanso umakhudza magwiridwe antchito. Zinthu zambiri zomwe zili m'sitolo zimawonjezera ndalama zosungiramo zinthu, chiopsezo cha kutha ntchito, komanso ndalama zogulira. Mosiyana ndi zimenezi, zinthu zochepa kwambiri zomwe zili m'sitolo zingayambitse kutha kwa katundu ndi kutayika kwa malonda. Kuwerengera ndalama zomwe zili m'sitolo kumathandiza makampani kulinganiza zosowa za ntchito ndi malipoti olondola azachuma.
Machitidwe Olembera Zinthu: Nthawi ndi Nthawi Zonse
Mwachizolowezi, pali njira ziwiri zazikulu zolembera zinthu zomwe zili m'sitolo: njira yowerengera nthawi ndi njira yosatha. Zonse ziwiri zili ndi cholinga chimodzi, chomwe ndi kudziwa kuchuluka ndi mtengo wa zinthu zomwe zili m'sitolo, koma zimasiyana mu njira ndi nthawi yolembera.
1. Gome la Nthawi ndi Nthawi
Mu dongosolo la zinthu zomwe zasungidwa nthawi ndi nthawi, zinthu zomwe zasungidwa sizimasinthidwa ndi zochitika zonse. Kampaniyo imalemba zomwe zagulidwa mu akaunti ya "Zogula" ndipo imawerengera zomwe zasungidwa kumapeto kwa nthawiyo kudzera mu kuwerengera zinthu zomwe zasungidwa (kuwerengera katundu). Mtengo wa katundu wogulitsidwa (COGS) umawerengedwa pogwiritsa ntchito njira iyi:
COGS = Inventory Yoyambira + Zogula Zonse − Inventory Yomaliza
Njira iyi ndi yosavuta komanso yoyenera mabizinesi ang'onoang'ono omwe ali ndi zinthu zochepa. Komabe, vuto lake ndilakuti kampaniyo singathe kutsatira kuchuluka kwa zinthu zomwe zili m'sitolo nthawi yeniyeni panthawi yonseyi.
2. Dongosolo Losatha
Mu dongosolo lokhazikika, malonda aliwonse ogula ndi kugulitsa amakhudza mwachindunji akaunti ya katundu. Pamene kugulitsa kukuchitika, kampaniyo sikuti imangolemba ndalama zokha komanso imalembanso COGS ndikuchepetsa katundu. Dongosololi limapereka chidziwitso cholondola komanso chachangu kwambiri chowongolera katundu, koma limafuna dongosolo ndi kayendetsedwe kabwino kwambiri, komwe nthawi zambiri kumathandizidwa ndi mapulogalamu.
Kuwerengera Zinthu ndi Mmene Zimakhudzira Phindu
Kupatula njira yolembera, gawo lofunika kwambiri pakuwerengera ndalama zomwe zili muzinthu ndi njira yowerengera mtengo wa zinthu zomwe zili muzinthu, momwe kampani imadziwira mtengo wa zinthu zomwe zagulitsidwa ndi mtengo wa zinthu zomwe zatsala. Kusankha njira imeneyi kumakhudza mwachindunji COGS ndi ndalama zonse zomwe zapezeka, makamaka pamene mitengo ya zinthu ikusintha.
Njira zodziwika bwino zowerengera mtengo wa zinthu ndi izi:
1. FIFO (Poyamba, Choyamba)
FIFO imaganiza kuti katundu woyamba kugulidwa ndiye katundu woyamba kugulitsidwa. Mitengo ikakwera (kukwera kwa mitengo), FIFO nthawi zambiri imapangitsa kuti COGS ikhale yotsika chifukwa katundu wakale (wotsika mtengo) amaganiziridwa kuti wagulitsidwa koyamba. Zotsatira zake, phindu limakhala lalikulu, ndipo mtengo womaliza wa zinthu zomwe zili patsamba lowerengera ndalama uli pafupi ndi mtengo waposachedwa wamsika.
2. LIFO (Womaliza Kulowa, Woyamba Kutuluka)
LIFO imaganiza kuti katundu wogulidwa posachedwapa ndiye woyamba kugulitsidwa. Mitengo ikakwera, LIFO imabweretsa COGS yokwera (chifukwa katundu wogulidwa posachedwapa amaonedwa kuti wagulitsidwa). Phindu ndi lotsika, ndipo ndalama zolipirira msonkho nazonso zingakhale zotsika. Komabe, njira ya LIFO sigwiritsidwa ntchito mu miyezo ina yowerengera ndalama, ndipo kugwiritsidwa ntchito kwake kumadalira malamulo oyenera.
3. Avereji Yolemera
Njira iyi imawerengera mtengo wapakati pa unit kutengera mtengo wonse wa katundu womwe ulipo, kugawidwa ndi chiwerengero cha mayunitsi omwe alipo. Njira yapakati yolemetsa imapanga COGS yokhazikika komanso zinthu zomaliza pakapita nthawi, zomwe zimapangitsa kuti nthawi zambiri ikhale yabwino kwa mabizinesi omwe ali ndi zinthu zofanana komanso kusinthasintha kochepa kwamitengo.
Ndalama Zophatikizidwa mu Zinthu Zosungidwa
Kuwerengera ndalama zomwe zili m'sitolo sikutanthauza kungolemba mtengo wogulira katundu. Ndalama zosiyanasiyana zitha kuphatikizidwa mu ndalama zomwe zili m'sitolo, kuphatikizapo ndalama zonyamula katundu, misonkho yochokera kunja (ngati yatumizidwa kunja), ndalama za inshuwaransi yotumizira katundu, ndi zina zofunika pokonzekera katunduyo kuti agulitsidwe. Kwa makampani opanga zinthu, zinthu zomwe zili m'sitolo zimaphatikizapo ndalama zopangira zinthu, ndalama zogwirira ntchito mwachindunji, ndi ndalama zogwirira ntchito za fakitale.
Ndikofunikira kusiyanitsa ndalama zomwe zimagwiritsidwa ntchito pogula katundu ndi ndalama zogwirira ntchito monga ndalama zotsatsa kapena ndalama zoyendetsera ntchito, chifukwa ndalama zogwirira ntchito siziyenera kuyikidwa m'gulu la zinthu zomwe zili m'sitolo.
Kuwerengera Katundu ndi Kulamulira Kwamkati
Kuwerengera katundu ndi njira yowerengera zinthu zomwe zili m'sitolo ndikuziyerekeza ndi zolemba za kampani. Ntchitoyi ndi yofunika kwambiri m'machitidwe a nthawi ndi nthawi komanso osatha. Mu dongosolo losatha, kuwerengera katundu kumagwiritsidwa ntchito kutsimikizira kulondola kwa deta ndikupeza kusiyana chifukwa cha kutayika, kuwonongeka, kapena zolakwika zolembera.
Kuwongolera bwino zinthu mkati mwa kampani kumaphatikizapo kusiyanitsa ntchito pakati pa kugula, kulandira, kusunga, ndi kuwerengera ndalama. Kuphatikiza apo, kugwiritsa ntchito zikalata zolembedwa motsatizana, njira yovomerezeka yomveka bwino, komanso kugwiritsa ntchito ukadaulo monga ma barcode kapena RFID kungathandize kukonza kulondola ndikuchepetsa chiopsezo cha chinyengo.
Kuwonongeka kwa Zinthu ndi Kutha kwa Ntchito
Mwachidule, mtengo wa zinthu zomwe zili m'sitolo ukhoza kuchepa chifukwa cha kuwonongeka, kutha ntchito, kapena kutsika kwa mitengo yamsika. Chifukwa chake, miyezo yowerengera ndalama nthawi zambiri imafuna kuti zinthu zomwe zili m'sitolo ziperekedwe pamtengo wotsika komanso mtengo wokwanira. Ngati mtengo wokwanira uli wotsika, kampaniyo iyenera kukhazikitsa gawo kapena kulemba, lomwe lidzagwiritsidwe ntchito panthawiyo.
Kulemba kuwonongeka kumeneku ndikofunikira kuti malipoti azachuma asawonetse phindu lalikulu kwambiri komanso zinthu zomwe sizingachitike.
Kuwerengera Ndalama mu Kupanga Zisankho
Kuwerengera ndalama zomwe zili mu akaunti sikofunikira polemba malipoti okha, komanso chida choyang'anira. Chidziwitso cha zinthu zomwe zili mu akaunti chimathandiza oyang'anira kudziwa nthawi yoti agulitsenso, kuchuluka kwa zinthu zomwe zili mu akaunti, komanso zinthu zomwe zikuyenda mwachangu komanso pang'onopang'ono. Ndi deta yolondola ya zinthu zomwe zili mu akaunti, makampani amatha kuchepetsa ndalama zosungira, kupewa kusonkhanitsa zinthu, komanso kusintha ndalama zomwe zili mu akaunti.
Kuphatikiza apo, kusankha njira yowerengera ndalama zomwe zili mu katundu kungakhudze njira yokhoma msonkho komanso momwe ndalama zimagwirira ntchito. Mwachitsanzo, munthawi ya kukwera kwa mitengo, njira yomwe imabweretsa COGS yokwera idzachepetsa ndalama zomwe zimaperekedwa msonkho, pomwe njira yomwe imabweretsa katundu womaliza wokwera idzalimbitsa malo a katunduyo pa balance sheet. Komabe, makampani ayenera kugwiritsa ntchito njira yosankhidwa nthawi zonse kuti atsimikizire kuti malipoti amatha kufananizidwa nthawi zonse.
Mapeto
Kuwerengera ndalama zomwe zili m'sitolo kumaphatikizapo njira yolembera, kuwerengera mtengo, ndi kupereka malipoti a zinthu zomwe zili m'sitolo, zomwe zimakhudza kwambiri momwe ndalama za kampani zimagwirira ntchito. Mwa kumvetsetsa kusiyana pakati pa machitidwe owerengera nthawi ndi nthawi, njira zowerengera mtengo monga FIFO, LIFO, ndi avareji ya zinthu zomwe zili m'sitolo, komanso kufunika kowerengera katundu ndi kuwongolera mkati, makampani amatha kukonzekera malipoti odalirika azachuma ndikuthandizira kupanga zisankho zodziwitsidwa. Pamapeto pake, kuyang'anira bwino zinthu sikuti kumangowonjezera kulondola kwa akaunti komanso kumawonjezera magwiridwe antchito komanso mpikisano wamalonda pamsika.
