Kumvetsetsa Ndalama Zopangira
Mu dziko la bizinesi, chimodzi mwa zinthu zofunika kwambiri kuti bizinesi ikhale yathanzi komanso yokhazikika ndi luso la kampaniyo loyang'anira ndalama. Mabizinesi ambiri ali ndi zinthu zabwino komanso msika womveka bwino, koma amavutikabe kukula chifukwa cha kuwerengera ndalama molakwika. Apa ndi pomwe kumvetsetsa ndalama zopangira kumakhala kofunika kwambiri. Ndalama zopangira si ziwerengero chabe za ndalama; ndi maziko odziwira mitengo yogulitsa, kuwunika momwe ntchito ikuyendera bwino, kupanga njira zosungira ndalama, komanso kuyerekeza phindu lenileni.
Kumvetsetsa Ndalama Zopangira
Kawirikawiri, ndalama zopangira ndi ndalama zonse zomwe kampani imagwiritsa ntchito (ndalama kapena zofanana nazo) popanga katundu kapena ntchito. Ndalama zimenezi zimachokera pakugula zipangizo, kukonza, ndi kugwiritsa ntchito antchito, mpaka katunduyo atakonzeka kugulitsidwa kapena utumikiwo utaperekedwa kwa makasitomala.
Ndalama zopangira zitha kumveka ngati "mtengo" womwe kampani iyenera kulipira kuti isinthe zinthu (zipangizo, ntchito, nthawi, mphamvu, makina) kukhala zotuluka (zogulitsa kapena ntchito). Chifukwa chake, ndalama zopangira ndi gawo lofunikira kwambiri pakuwerengera ndalama ndi kupanga zisankho zoyang'anira.
N’chifukwa chiyani ndalama zopangira zinthu ndi zofunika?
Kumvetsetsa ndalama zopangira ndikofunikira kwambiri pa thanzi la bizinesi. Zina mwa zifukwa zazikulu ndi izi:
1. Sankhani mtengo woyenera wogulitsa
Mtengo woyenera wogulitsa uyenera kuphimba ndalama zopangira ndikupereka phindu. Popanda chidziwitso chatsatanetsatane cha mtengo wopanga, makampani ali pachiwopsezo cha mitengo yotsika kwambiri (kutayika) kapena kukwera kwambiri (kusapikisana).
2. Kuyeza magwiridwe antchito ndi zokolola
Makampani amatha kuyerekeza ndalama zopangira pakapita nthawi kuti awone ngati njira yopangira ikukhala yogwira ntchito bwino kapena yowononga ndalama.
3. Kukonzekera ndi kuwongolera bajeti
Ndalama zopangira ndiye maziko a kukonzekera bajeti, kufotokozera zofunikira pa zipangizo zopangira, ndi mapulani a ogwira ntchito.
4. Kupanga zisankho mwanzeru
Deta ya mtengo wopangira zinthu imathandiza kudziwa ngati kuli bwino kupanga zinthu mkati mwa kampani kapena kunja, kusintha zipangizo zopangira, kuwonjezera makina, kapena kusintha njira zopangira.
Zinthu Zokhudza Ndalama Zopangira
Kawirikawiri, ndalama zopangira zimakhala ndi zinthu zitatu zazikulu:
1. Mtengo Wolunjika wa Zinthu
Mtengo wa zinthu zopangira ndi mtengo wa zinthu zazikulu zomwe zimapanga mwachindunji chinthu chomaliza. Mwachitsanzo:
- Ufa, shuga, ndi mazira popanga buledi
- Kupanga mipando ndi matabwa
- Nsalu zopangira zovala
Zipangizo zopangira zimatchedwa "mwachindunji" chifukwa kuchuluka kwake kumatha kuyezedwa bwino ndikutsatiridwa pa gawo lililonse la chinthucho.
2. Mtengo Wogwira Ntchito Mwachindunji
Ndalama zolipirira antchito mwachindunji ndi malipiro a ogwira ntchito omwe akukhudzidwa mwachindunji ndi njira yopangira zinthu. Mwachitsanzo:
- Malipiro a wosoka zovala mumakampani opanga zovala
- Malipiro a wogwiritsa ntchito makina opanga
- Malipiro a amisiri mu shopu yopangira mipando
Ntchito yogwira ntchito mwachindunji imagwirizanitsidwa mosavuta ndi zotuluka chifukwa chothandizira chake chimawonekera munjira yopangira.
3. Ndalama Zogulira Mafakitale (Zogulira Mafakitale)
Ndalama zogulira mafakitale ndi ndalama zopangira zinthu zina osati zipangizo zachindunji ndi ntchito zachindunji. Ndalama zogulira zinthu zachindunji nthawi zambiri zimakhala zosalunjika, kotero kugawa kwake kumafuna njira inayake. Mwachitsanzo:
– Magetsi a fakitale
- Kutsika kwa mtengo kwa makina opangira
- Ndalama zosamalira ndi kukonza makina
- Malipiro a nduna kapena woyang'anira ntchito zopanga zinthu
- Mtengo wa zinthu zothandizira (monga guluu, misomali, mafuta odzola a makina)
- Kubwereka nyumba yopangira fakitale
Kuwerengera zinthu pamwamba nthawi zambiri kumakhala kovuta kwambiri chifukwa kumakhala ndi zinthu zambiri ndipo si zonse zomwe zimasintha ndi kuchuluka kwa zinthu zomwe zapangidwa.
Kugawa Ndalama Zopangira Kutengera Khalidwe
Kupatula kutengera zinthu, ndalama zopangira zitha kugawidwanso m'magulu malinga ndi momwe zimakhalira poyankha kusintha kwa kuchuluka kwa zopangira:
1. Mtengo Wokhazikika
Mitengo yomwe siinasinthe ngakhale kuchuluka kwa ntchito zomwe zachitika pakapita nthawi. Zitsanzo: lendi ya fakitale, malipiro a antchito okhazikika, kuchepa kwa mtengo wa makina (njira yolunjika).
2. Mtengo Wosinthasintha
Mitengo yomwe imasiyana malinga ndi kuchuluka kwa zinthu zomwe zapangidwa. Zitsanzo: zipangizo zoyambira zopangira, malipiro a ntchito yopangira zinthu, ndalama zogulira pa chinthu chilichonse.
3. Ndalama Zosasinthasintha (Ndalama Zosakanikirana)
Mitengo yokhala ndi zinthu zokhazikika komanso zosinthasintha. Zitsanzo: magetsi (okhala ndi katundu wochepa komanso kugwiritsa ntchito zinthu zosinthasintha), ndalama za foni/intaneti ya fakitale.
Kugawa kumeneku kumathandiza makampani kuchita kusanthula mfundo zolondola ndikupanga njira zogwirira ntchito bwino kwambiri zopangira.
Ndalama Zopangira mu Akaunti: Zonse ndi Avereji
Kawirikawiri, makampani nthawi zambiri amawerengera ndalama zopangira m'njira ziwiri:
- Ndalama zonse zopangira: ndalama zonse zomwe zimagwiritsidwa ntchito panthawi inayake popanga zinthu zingapo.
– Mtengo wopangira pa unit (mtengo wa unit): ndalama zonse zopangira zogawidwa ndi chiwerengero cha mayunitsi opangidwa.
Mtengo pa chinthu chilichonse ndi wofunika kwambiri poika mitengo yogulitsa ndikuwerengera phindu.
Chitsanzo cha Kuwerengera Kosavuta kwa Ndalama Zopangira
Tiyerekeze kuti bizinesi imapanga maphukusi 1.000 a ma cookies m'mwezi umodzi. Ndalama zomwe zimagwiritsidwa ntchito ndi izi:
– Zipangizo zopangira: Rp. 5.000.000
– Ogwira ntchito mwachindunji: IDR 3.000.000
– Ndalama zoyendetsera fakitale (magetsi, gasi, kuchepa kwa mtengo wa zida, ndi zina zotero): Rp2.000.000
Kotero:
– Ndalama zonse zopangira = Rp5.000.000 + Rp3.000.000 + Rp2.000.000 = Rp10.000.000
– Mtengo wopangira paketi = Rp. 10.000.000 / 1.000 = Rp. 10.000 pa paketi
Ngati kampaniyo ikufuna phindu la 30%, ndiye kuti mtengo wotsika wogulitsa ungaganizidwe pafupifupi IDR 13.000 pa paketi iliyonse (umasiyana malinga ndi ndalama zomwe sizingapangidwe monga malonda ndi kugawa).
Kusiyana pakati pa Ndalama Zopangira ndi Ndalama Zogwirira Ntchito
Kuti tisasokonezeke, ndalama zopangira zimasiyana ndi ndalama zogwirira ntchito (ndalama zogwirira ntchito).
- Ndalama zopangira zimagwirizana mwachindunji ndi njira yopangira katundu/ntchito.
- Ndalama zogwirira ntchito zimaphatikizapo ndalama zothandizira zochitika zonse za bizinesi, monga ndalama zotsatsa malonda, kayendetsedwe ka ntchito, malipiro a ogwira ntchito ku ofesi, ndalama zogawa, ndi zina.
Mu malipoti azachuma, ndalama zopangira zimagwirizana ndi Mtengo wa Katundu Wogulitsidwa (COGS) ndipo zidzapangitsa kuti Mtengo wa Katundu Wogulitsidwa (COGS) ukhalepo pambuyo poganizira zinthu zomwe zili m'sitolo.
Njira Yowongolera Ndalama Zopangira
Kulamulira ndalama zopangira sikutanthauza kuwononga ubwino. Cholinga chake ndikupeza magwiridwe antchito popanda kuwononga miyezo ya malonda. Njira zina zodziwika bwino ndi izi:
- Chepetsani kutayika kwa zinthu zopangira (zinyalala) pogwiritsa ntchito miyezo yogwiritsira ntchito zinthu.
- Kuonjezera kuchuluka kwa ogwira ntchito kudzera mu maphunziro omveka bwino ndi ma SOP.
– Chitani ntchito yokonza makina nthawi zonse kuti asawonongeke pafupipafupi.
- Yerekezerani ogulitsa zinthu zopangira kuti mupeze zabwino kwambiri pamitengo yopikisana.
- Kukonza bwino momwe magetsi amagwiritsidwira ntchito (magetsi, gasi) poyang'anira nthawi yopangira.
Mapeto
Ndalama zopangira ndi ndalama zonse zomwe kampani imagwiritsa ntchito popanga katundu kapena ntchito, kuphatikizapo zipangizo zopangira, antchito enieni, ndi ndalama zomwe zimafunika pa fakitale. Kumvetsetsa bwino ndalama zopangira kumathandiza makampani kukhazikitsa mitengo yogulitsa, kuyeza magwiridwe antchito, kukonzekera, ndikupanga zisankho zanzeru. Ndi kayendetsedwe koyenera ka ndalama zopangira, mabizinesi samangopulumuka komanso amakhala ndi mwayi waukulu wokula ndikupikisana pamsika.
Ngati mukufuna, nditha kupanganso mtundu wa nkhaniyi kuti ugwirizane ndi nkhani inayake (monga kuphika, convection, kupanga, kapena ntchito za MSME) yokhala ndi zitsanzo zambiri za mawerengedwe a COGS.
