Njira Zowerengera Zinthu
Zinthu zomwe zili m'gulu la katundu ndi chimodzi mwa zinthu zofunika kwambiri pamakampani ogulitsa ndi opanga zinthu. Mtengo wa zinthu zomwe zili m'gulu la katundu umakhudza malipoti azachuma—makamaka balance sheet ndi ndalama zomwe zili m'gulu la katundu—chifukwa zinthu zomwe zili m'gulu la katundu zimatsimikiza Mtengo wa Katundu Wogulitsidwa (COGS) ndipo, pamapeto pake, ndalama zonse zomwe zili m'gulu la katundu. Chifukwa chake, kusankha njira yowerengera mtengo wa zinthu zomwe zili m'gulu la katundu si nkhani yongowerengera ndalama zokha, komanso chisankho choyang'anira chomwe chimakhudza misonkho, kayendedwe ka ndalama, kusanthula magwiridwe antchito, ndi njira yopangira mitengo. Nkhaniyi ikufotokoza mfundo zazikulu za zinthu zomwe zili m'gulu la katundu ndi njira zomwe zimagwiritsidwa ntchito kwambiri powerengera mtengo, ndi chidule cha zabwino zake, zovuta zake, ndi zitsanzo za momwe zimagwiritsidwira ntchito.
Tanthauzo ndi Ntchito ya Kuwerengera Zinthu
Kuwerengera mtengo wa katundu ndi njira yodziwira mtengo wa rupiah wa katundu womwe ulipo kumapeto kwa nthawi (kutsiriza kwa katundu) ndi ndalama zomwe ziyenera kulipidwa ngati COGS pa katundu wogulitsidwa. Mwachizolowezi, mtengo wa katundu ukhoza kusinthasintha chifukwa cha kukwera kwa mitengo, kuchotsera kwa ogulitsa, ndalama zonyamula katundu, mitengo yosinthira ndalama, kapena kusintha kwa ndalama zopangira. Kampani ikagula kapena kupanga katundu m'magulu osiyanasiyana, funso limabuka: ndi ndalama ziti zomwe "zimalumikizidwa" ndi katundu wogulitsidwa ndi zomwe zidakalipo? Apa ndi pomwe njira zowerengera mtengo wa katundu zimayambira.
Kawirikawiri, kuwerengera mtengo wa zinthu kumagwiritsidwa ntchito:
1. Werengani HPP molondola kwambiri.
2. Perekani mtengo womaliza wa zinthu zomwe zili m'sitolo zomwe zikuwonetsa momwe chuma chilili.
3. Thandizani oyang'anira kuwunika phindu, magwiridwe antchito abwino, ndi zisankho zogulira ndi kupanga.
4. Tsatirani miyezo yoyenera ya akaunti ndi misonkho.
Machitidwe Ojambulira: Nthawi ndi Nthawi Zonse
Musanakambirane njira zimenezi, ndikofunikira kumvetsetsa njira ziwiri zolembera zinthu zomwe zili m'sitolo:
– Dongosolo la nthawi ndi nthawi: katundu sasinthidwa ndi malonda aliwonse. COGS imawerengedwa kumapeto kwa nthawiyo kutengera kuwerengera kwa zinthu: Zinthu Zoyambira + Zogula - Zinthu Zomaliza.
– Dongosolo losatha: katundu amasinthidwa nthawi iliyonse akagula ndi kugulitsa. Kuchuluka ndi mtengo wa katunduyo kumatha kudziwika nthawi iliyonse, nthawi zambiri pogwiritsa ntchito kompyuta ndi makadi osungira katundu.
Njira zowerengera mtengo monga FIFO ndi average yolemera zingagwiritsidwe ntchito pa machitidwe onse awiri, ngakhale kuti zotsatira za kuwerengera zitha kusiyana pang'ono pakati pa nthawi ndi nthawi zonse pansi pa mikhalidwe yosinthasintha yamitengo.
1. FIFO (Poyamba, Choyamba)
Njira ya FIFO imaganiza kuti katundu woyamba mu (wogulidwa/wopangidwa) ndiye woyamba kutuluka (wogulitsidwa). Mwanjira ina, katundu womaliza umawerengedwa pamtengo wake waposachedwa kwambiri wogulira.
Ubwino wa FIFO:
- Mtengo womaliza wa zinthu zomwe zili mu akauntiyi umakhala pafupi ndi mtengo wamakono wamsika, zomwe zimapangitsa kuti ndalama zomwe zili mu akauntiyi zikhale "zofunikira" kwambiri.
- Yosavuta kumva ndipo nthawi zambiri imagwirizana ndi kayendedwe ka katundu, makamaka pazinthu zomwe zimawonongeka (chakudya, mankhwala).
- Nthawi zambiri amapereka malipoti enieni a zinthu zomwe zili m'sitolo pamene mitengo ikukwera.
Zoyipa za FIFO:
– Mu mkhalidwe wa kukwera kwa mitengo (kukwera kwa mitengo), COGS imakhala yotsika chifukwa imagwiritsa ntchito ndalama zakale, kotero phindu limawoneka lokwera.
- Phindu lalikulu lingapangitse kuti misonkho ikhale yokwera.
Chitsanzo chosavuta:
Kampaniyo idagula mayunitsi 100 pamtengo wa Rp10.000, kenako mayunitsi ena 100 pamtengo wa Rp12.000. Ngati ikugulitsa mayunitsi 150, ndiye kuti COGS malinga ndi FIFO ndi:
100×10.000 + 50×12.000 = IDR 1.600.000.
Chiwerengero cha zinthu zomaliza za mayunitsi 50 chili pa Rp12.000 = Rp600.000.
2. LIFO (Womaliza Kulowa, Woyamba Kutuluka)
Njira ya LIFO imati katundu womaliza ndiye woyamba kutuluka. Kumaliza katundu kumakhala ndi mtengo wake wakale kwambiri.
Ubwino wa LIFO:
– Mitengo ikakwera, COGS imakhala yokwera chifukwa imagwiritsa ntchito ndalama zomwe zagwiritsidwa ntchito posachedwapa, kotero phindu limakhala lotsika ndipo misonkho imatha kukhala yotsika.
- Yoyenera cholinga "chogwirizanitsa" ndalama zomwe zilipo panopa ndi ndalama zomwe zilipo panopa.
Zoyipa za LIFO:
- Mtengo womaliza wa zinthu zomwe zili m'sitolo ukhoza kukhala kutali kwambiri ndi mtengo wamsika chifukwa umagwiritsa ntchito ndalama zakale.
- Sizikuwonetsa bwino momwe zinthu zilili panopa.
- Miyezo ina ya akaunti imaletsa LIFO. Chifukwa chake, kukhazikitsidwa kwake kumadalira malamulo.
Chitsanzo chosavuta:
Ndi deta yofanana ndi ya FIFO, ngati mayunitsi 150 agulitsidwa, COGS malinga ndi LIFO ndi:
100×12.000 + 50×10.000 = IDR 1.700.000.
Chiwerengero cha zinthu zomaliza za mayunitsi 50 chili pa Rp10.000 = Rp500.000.
3. Njira Yoyezera Avereji
Njira iyi imawerengera mtengo pa gawo lililonse kutengera avareji yolemera ya mtengo wonse wa zinthu zomwe zilipo zogulitsa zogawidwa ndi chiwerengero cha zinthu zomwe zilipo. Mu dongosolo losungira zinthu losatha, avareji imasinthidwa ndi malonda aliwonse ogulira (avereji yosuntha).
Zochulukira:
- Khazikitsani kusinthasintha kwa mitengo, kuti COGS ndi mitengo ya zinthu zomwe zili m'sitolo zisadumphe kwambiri.
– Yoyenera zinthu zosakanikirana zomwe zimakhala zovuta kuzizindikira pa gulu lililonse (monga zinthu zopangira zambiri).
- N'zosavuta kugwiritsa ntchito pogwiritsa ntchito dongosololi.
Kukonzekera:
- Mtengo womaliza wa zinthu zomwe zili m'sitolo si weniweni ngati wa FIFO pamene mitengo imasintha mofulumira.
- Sichiyimira kayendedwe ka chinthu china, koma njira ya masamu.
Chitsanzo:
Mayunitsi onse omwe alipo: Mayunitsi 200. Mtengo wonse: (100×10.000) + (100×12.000) = Rp2.200.000.
Avereji pa unit = 2.200.000/200 = Rp. 11.000.
Ngati mayunitsi 150 agulitsidwa, COGS = 150×11.000 = Rp1.650.000.
Zinthu zomaliza zomwe zili muzinthu 50 = 50×11.000 = Rp. 550.000.
4. Kuzindikiritsa Kwapadera
Njira yeniyeni yodziwira imawerengera zinthu zomwe zili m'gulu kutengera mtengo weniweni wa chinthu chilichonse. Izi zikutanthauza kuti kampaniyo ikudziwa bwino zomwe zikugulitsidwa komanso mtengo wake.
Zochulukira:
- Yolondola kwambiri chifukwa imagwiritsa ntchito ndalama zenizeni pa chinthu chilichonse.
- Zabwino kwambiri pazinthu zamtengo wapatali komanso zapadera, monga magalimoto, zodzikongoletsera, ntchito zaluso, kapena makina ena.
Kukonzekera:
- Imafuna kusunga zolemba mwatsatanetsatane komanso kuwongolera kwamphamvu kwamkati.
- Kuthekera kogwiritsa ntchito molakwika phindu posankha zinthu zina zogulitsira.
5. Njira Yokhazikika Yogulira ndi Njira Yogulitsira
Kuwonjezera pa njira zazikulu zomwe zili pamwambapa, palinso njira zofotokozera zomwe nthawi zambiri zimagwiritsidwa ntchito pazochitika zina:
a) Mtengo Wokhazikika
Makampani amaika ndalama zokhazikika pa chinthu chilichonse (zipangizo, antchito, ndalama zogwirira ntchito) kenako amalemba zinthu zomwe zili m'gulu pogwiritsa ntchito miyezo imeneyo. Kusiyana pakati pa ndalama zokhazikika ndi ndalama zenizeni kumalembedwa ngati kusiyana.
Njira imeneyi ndi yofala kwambiri popanga zinthu chifukwa imathandiza kuwongolera ndalama, kusanthula momwe zinthu zilili, komanso kukonzekera kupanga zinthu. Komabe, miyezo iyenera kusinthidwa nthawi ndi nthawi kuti ikhale yofunikira.
b) Njira Yogulitsira (Njira Yogulitsira Zinthu)
Kawirikawiri amagwiritsidwa ntchito m'mabizinesi akuluakulu ogulitsa zinthu, zinthu zomwe zili m'sitolo zimayesedwa mtengo posintha mtengo wogulitsa (mtengo wogulitsa) kukhala mtengo pogwiritsa ntchito chiŵerengero cha mtengo wogulitsa. Njirayi ndi yothandiza pamene kuchuluka kwa zinthu ndi kuchuluka kwa ndalama zomwe zagwiritsidwa ntchito zimapangitsa kuti kuwerengera mtengo pa chinthu chilichonse kukhale kovuta.
Zotsatira za Kusankha Njira pa Malipoti Azachuma
Kusankha njira yowerengera mtengo wa zinthu kungasinthe:
– COGS: imatsimikiza kukula kwa ndalama zomwe zagwiritsidwa ntchito pa lipoti la phindu ndi kutayika.
– Phindu lonse ndi phindu lonse: COGS ikatsika, phindu limakwera (ngati malonda ndi ofanana).
- Mndandanda wa zinthu zomwe zili pa balance sheet: umakhudza katundu yense ndi ma ratio azachuma monga chiŵerengero cha panopa.
– Misonkho: phindu lalikulu likhoza kukweza misonkho (kutengera malamulo a misonkho).
- Kusanthula zochitika: kusintha njira pakati pa nthawi kungapangitse kufananiza kukhala kovuta.
Mu mikhalidwe ya kukwera kwa mitengo, nthawi zambiri:
– FIFO → Kutsika kwa COGS, phindu lalikulu, katundu womaliza wochuluka.
– LIFO → COGS yapamwamba, phindu lochepa, katundu wotsika.
– Zotsatira zapakati → pakati.
Mosiyana ndi zimenezi, mitengo ikatsika, zotsatira zake zimatha kusinthidwa.
Mapeto
Njira zowerengera ndalama zomwe zili mu akaunti ndi zofunika kwambiri pa kayendetsedwe ka ndalama ndi kayendetsedwe ka ndalama. FIFO nthawi zambiri imasankhidwa chifukwa imagwirizanitsa mtengo wa zinthu zomwe zili mu akaunti ndi mitengo yomwe ilipo komanso imagwirizana ndi kayendedwe ka katundu. LIFO (ngati yaloledwa) imatha kuletsa phindu lokhoma msonkho panthawi ya kukwera kwa mitengo, koma ingayambitse kusakhala kofunikira kwenikweni kwa mtengo wa zinthu zomwe zili mu akaunti. Njira yolemetsa imapereka kukhazikika ndi kuphweka kwa zinthu zofanana. Pakadali pano, kuzindikira kwapadera ndikoyenera pazinthu zamtengo wapatali, zapadera, ndipo njira zonse zolipirira komanso zogulitsira ndizothandiza m'makampani ena.
Pomaliza, njira yabwino kwambiri ndi yomwe ikugwirizana bwino ndi makhalidwe a bizinesi, mtundu wa zinthu zomwe zili m'sitolo, njira zodziwitsira za kampaniyo, komanso kutsatira kwake miyezo yowerengera ndalama ndi malamulo amisonkho. Kugwirizana n'kofunika kwambiri: makampani ayenera kugwiritsa ntchito njira yomweyi nthawi ndi nthawi kuti atsimikizire kuti malipoti azachuma ofanana ndi omwe ali nawo ndi chidaliro cha omwe akukhudzidwa nawo.
