Momwe Mungawerengere Phindu ndi Kutayika
Kuwerengera phindu ndi kutayika ndi gawo lofunika kwambiri pakuwongolera ndalama zamabizinesi, kaya mabizinesi ang'onoang'ono monga ma MSME, masitolo apaintaneti, kapena makampani akuluakulu. Chikalata cha ndalama chimathandiza eni mabizinesi kumvetsetsa ngati mabizinesi awo akupanga phindu kapena kutaya ndalama panthawi inayake. Kuphatikiza apo, kuwerengera phindu ndi kutayika kumathandizanso popanga zisankho zanzeru, monga kukweza mitengo, kuchepetsa ndalama, kuwonjezera zinthu zomwe zili m'sitolo, kapena kuwunika zinthu zopanda phindu. Nkhaniyi ikambirana momwe mungawerengere phindu ndi kutayika m'njira yothandiza komanso yosavuta kumva.
1. Kumvetsetsa Malipoti a Phindu ndi Kutayika
Chikalata cha ndalama ndi lipoti la zachuma lomwe limafotokoza mwachidule ndalama zomwe zagwiritsidwa ntchito komanso zomwe zagwiritsidwa ntchito munthawi inayake, mwachitsanzo sabata iliyonse, mwezi uliwonse kapena pachaka. Zotsatira zomaliza zimasonyeza phindu (phindu) ngati ndalama zomwe zagwiritsidwa ntchito ndi zazikulu kuposa zomwe zagwiritsidwa ntchito, kapena kutayika (kutayika) ngati ndalama zomwe zagwiritsidwa ntchito ndi zazikulu kuposa zomwe zagwiritsidwa ntchito.
Mu lipoti la phindu ndi kutayika, mawu ena akuluakulu omwe ayenera kumvedwa ndi awa:
– Ndalama (Zogulitsa): ndalama zomwe zimapezeka pogulitsa katundu kapena ntchito.
- Mtengo wa Katundu Wogulitsidwa (COGS): ndalama zomwe zimagwiritsidwa ntchito popanga katundu wogulitsidwa.
- Phindu Lonse: kusiyana pakati pa malonda ndi COGS.
- Ndalama Zogwirira Ntchito: ndalama zoyendetsera bizinesi tsiku ndi tsiku, monga lendi, magetsi, malipiro, malonda, ndi kayendetsedwe ka ntchito.
- Phindu Lonse: phindu lomaliza pambuyo poti ndalama zonse zachotsedwa.
Kumvetsa mawu awa kudzakuthandizani kuti muwerengere phindu ndi kutayika mwadongosolo.
2. Zigawo Zazikulu Pakuwerengera Phindu ndi Kutayika
Kawirikawiri, njira yowerengera phindu ndi kutayika ingagawidwe m'magawo otsatirawa:
1. Kugulitsa Konse
2. Phindu Lonse
3. Phindu Logwira Ntchito
4. Phindu Lonse
Gawo lililonse limapereka chithunzi chatsatanetsatane cha momwe bizinesi yanu ilili.
3. Momwe Mungawerengere Malonda Onse
Kugulitsa konse ndi kugulitsa konse pambuyo pochotsa ndalama zogulitsira, kubweza, kapena kuchotsera.
Fomula Yogulitsira Yonse:
Kugulitsa Konse = Kugulitsa Konse – Kubweza Malonda – Kuchotsera Malonda
Chitsanzo:
– Malonda onse mwezi uno: Rp. 50.000.000
- Kubweza kwa malonda: Rp. 1.000.000
- Kuchotsera: Rp. 500.000
Kotero:
Malonda onse = 50.000.000 – 1.000.000 – 500.000 = Rp48.500.000
Kugulitsa konse nthawi zambiri kumakhala chiŵerengero choyambira pa lipoti la ndalama.
4. Momwe Mungawerengere COGS (Mtengo wa Katundu Wogulitsidwa)
COGS ndi ndalama zomwe zimagwirizana mwachindunji ndi katundu wogulitsidwa. Ngati ndinu wamalonda, COGS nthawi zambiri imachokera pogula zinthu. Ngati ndinu wopanga, COGS ikhoza kuphatikizapo zipangizo zopangira, antchito enieni, ndi zina zomwe zimafunika popanga.
Kwa mabizinesi ogulitsa, njira yodziwika bwino ya COGS ndi iyi:
COGS = Inventory Yoyambira + Zogula Zonse - Inventory Yomaliza
Zambiri:
- Mndandanda wa zinthu zoyambira: katundu wogulitsidwa kumayambiriro kwa nthawiyo.
– Kugula kotheratu: kugula katundu kuphatikiza ndalama zotumizira, kupatula kubweza katundu ndi kuchotsera mtengo wogulira.
- Kutha kwa zinthu: katundu wotsala kumapeto kwa nthawiyo.
Chitsanzo:
- Zinthu zoyambira: IDR 10.000.000
– Kugula konse: IDR 25.000.000
– Ndalama zomaliza: Rp. 8.000.000
Kotero:
Mtengo wa Katundu Wogulitsidwa = 10.000.000 + 25.000.000 – 8.000.000 = Rp27.000.000
Chiwerengero cha COGS n'chofunika kwambiri chifukwa chimatsimikizira phindu lonse la bizinesi yanu.
5. Momwe Mungawerengere Phindu Lonse
Phindu lonse ndi phindu ndalama zogwirira ntchito zisanaganizidwe.
Fomula Yopezera Phindu Lonse:
Phindu Lonse = Kugulitsa Konse - COGS
Potengera chitsanzo cham'mbuyomu:
– Kugulitsa konse: Rp48.500.000
- Mtengo wa Katundu Wogulitsidwa: Rp. 27.000.000
Phindu lonse = 48.500.000 – 27.000.000 = IDR 21.500.000
Ngati phindu lonse ndi laling'ono, vuto nthawi zambiri limakhala lakuti mtengo wogulitsa ndi wotsika kwambiri, kuchotsera kumakhala kwakukulu kwambiri, kapena COGS ndi yokwera kwambiri.
6. Momwe Mungawerengere Ndalama Zogwirira Ntchito
Ndalama zoyendetsera ntchito ndi ndalama zomwe bizinesi imagwiritsa ntchito tsiku ndi tsiku ndipo sizikugwirizana mwachindunji ndi kupanga katundu. Ndalama zimenezi nthawi zambiri zimagawidwa m'magulu angapo:
- Ndalama zogulitsira: malonda, zotsatsa, makomishoni amsika, ndi ziphaso.
- Ndalama zoyendetsera ntchito: zolembera, intaneti, ndalama za banki, zofunsira.
- Malipiro ndi ndalama zolipirira: antchito m'sitolo, admin.
- Ndalama zolipirira lendi ndi magetsi: lendi, magetsi, madzi.
- Ndalama zoyendera: kutumiza mkati, mafuta ogwiritsira ntchito.
Chitsanzo cha ndalama zogwirira ntchito pamwezi:
– Lendi: Rp. 3.000.000
– Magetsi ndi madzi: Rp. 500.000
- Malipiro a antchito: Rp. 5.000.000
– Kutsatsa ndi kutsatsa: Rp1.500.000
– Intaneti ndi kayendetsedwe ka ntchito: Rp. 500.000
Ndalama zonse zogwirira ntchito = 3.000.000 + 500.000 + 5.000.000 + 1.500.000 + 500.000 = Rp10.500.000
7. Momwe Mungawerengere Phindu Logwira Ntchito
Phindu logwira ntchito limasonyeza phindu la bizinesi kuchokera ku ntchito zazikulu musanapereke misonkho ndi ndalama zina.
Fomula Yopezera Phindu:
Phindu Logwira Ntchito = Phindu Lonse - Ndalama Zogwirira Ntchito
Potengera chitsanzo:
– Phindu lonse: Rp21.500.000
- Ndalama zogwirira ntchito: Rp. 10.500.000
Phindu logwira ntchito = 21.500.000 – 10.500.000 = Rp11.000.000
Chiwerengerochi chimakuthandizani kuwunika thanzi la bizinesi yanu yaikulu. Ngati phindu logwirira ntchito lili loipa, zikutanthauza kuti ndalama zogwirira ntchito ndi zokwera kwambiri kapena phindu lonse silikwanira.
8. Kulowa Ndalama Zina ndi Ndalama Zina
Mwachidule, mabizinesi amathanso kukhala ndi ndalama kapena ndalama zina kunja kwa ntchito, mwachitsanzo:
- Ndalama zomwe banki imapeza chifukwa cha chiwongola dzanja
- Ndalama zopezera lendi ya katundu
- Kuwonjezeka/kutayika kwa ndalama zosinthira ndalama
- Zilango, kuwonongeka, kapena ndalama zosayembekezereka
Misalnya:
- Ndalama zina: IDR 200.000
- Ndalama zina: Rp. 300.000
Kotero ndalama zonse zomwe zagwiritsidwa ntchito = 200.000 - 300.000 = -Rp100.000
9. Momwe Mungawerengere Phindu Lonse
Phindu lenileni ndi phindu lomaliza pambuyo poti ndalama zonse, kuphatikizapo ndalama zina ndi misonkho (ngati zawerengedwa), zachotsedwa.
Fomula Yopezera Phindu (popanda msonkho):
Phindu Lonse = Phindu Logwira Ntchito + (Ndalama Zina - Ndalama Zina)
Potengera chitsanzo:
- Phindu la ntchito: Rp11.000.000
– Kusiyana kwina: -Rp100.000
Phindu lonse = 11.000.000 - 100.000 = Rp10.900.000
Ngati mukufuna kuphatikiza misonkho, ndiye kuti:
Phindu Lonse Pambuyo pa Misonkho = Phindu Lonse - Misonkho
10. Chitsanzo cha Fomu Yosavuta ya Lipoti la Phindu ndi Kutayika
Nayi chitsanzo cha chidule cha phindu ndi kutayika kwa mwezi uliwonse:
Kugulitsa Konse: Rp48.500.000
Mtengo wa Katundu Wogulitsidwa: Rp27.000.000
Phindu Lonse: Rp21.500.000
Ndalama Zogwirira Ntchito: Rp10.500.000
Phindu Logwira Ntchito: Rp11.000.000
Ndalama zina: IDR 200.000
Ndalama zina: Rp. 300.000
Phindu Lonse: Rp10.900.000
Mutha kugwiritsa ntchito mawonekedwe awa mu Excel, Google Sheets, kapena mapulogalamu a accounting.
11. Malangizo Owerengera Phindu ndi Kutayika Molondola Kwambiri
1. Lekanitsani ndalama za anthu ndi za bizinesi. Ichi ndiye gwero lofala kwambiri la zolakwika mu mabizinesi ang'onoang'ono komanso apakatikati.
2. Lembani zochitika tsiku lililonse. Musadikire mpaka kumapeto kwa mwezi, monga momwe anthu ambiri amaiwala.
3. Werengani zinthu zomwe zili m'sitolo nthawi zonse. Zinthu zosalembedwa zidzasokoneza COGS ndi phindu.
4. Gawani ndalama m'magulu. Izi zimathandiza kusanthula, mwachitsanzo, kuti mudziwe ngati ndalama zotsatsa malonda ndi zapamwamba kwambiri kapena ngati lendi ndi yokwera kwambiri.
5. Yerekezerani zotsatira za nthawi iliyonse. Izi zikuthandizani kuona momwe phindu likukwera ndi kutsika.
Mapeto
Kuwerengera phindu ndi kutayika kwenikweni ndiko kusiyana pakati pa ndalama zomwe zapezeka ndi ndalama zonse zomwe zagwiritsidwa ntchito panthawi inayake. Mwa kutenga njira monga kuwerengera ndalama zonse zomwe zagulitsidwa, kudziwa COGS, kuyeza phindu lonse, kuchotsa ndalama zogwirira ntchito, ndikupeza phindu lonse, mutha kumvetsetsa bwino momwe bizinesi yanu ikuyendera. Kuwerengera phindu ndi kutayika kokonzedwa bwino kudzakuthandizani kupanga zisankho zodziwika bwino za bizinesi, kukonza magwiridwe antchito, ndikusunga thanzi la bizinesi yanu kwa nthawi yayitali.
Ngati mukufuna, ndingakuthandizeninso kupanga template yosavuta ya Excel ya lipoti lanu la phindu ndi kutayika, lomwe mungathe kungolemba malinga ndi zomwe mwachita pa bizinesi yanu.
