Faiga Fa'amaumauga o Tupe a Kamupani Fefa'ataua'iga
O le faiga tau tupe a se kamupani fefaʻatauaʻiga o se faasologa o faiga, pepa aloaia, faamaumauga, ma lipoti e faʻaaogaina e faamaumau ai, faagasolo, ma tuʻuina atu ai faʻamatalaga tau tupe mai galuega autu a se kamupani fefaʻatauaʻiga: faʻatauina o oloa mai tagata faʻatau ma toe faʻatau atu i tagata faʻatau. E le pei o kamupani tautua, e le tausia ni oloa, o kamupani fefaʻatauaʻiga e faʻalagolago tele i le puleaina o oloa, tau o oloa na faʻatau atu, ma le puleaina o fefaʻatauaʻiga faʻatau ma faʻatau. O le mea lea, o se faiga tau tupe lelei e taua tele i le faʻamautinoaina o faʻamatalaga tau tupe saʻo, faʻaiuga faapisinisi lelei, ma le faʻaitiitia o le lamatiaga o le taufaasese.
Fa'amatalaga ma le Fa'amoemoega o Faiga Fa'amaumauga Tau Tupe a Kamupani Fefa'ataua'iga
I se tulaga lautele, o se faiga tau tupe o se metotia faatulagaina e pulea ai le auala e faamaumauina ma lipotia ai fefaatauaiga. I se kamupani fefaatauaiga, o lenei faiga ua mamanuina e taulimaina ai taamilosaga faifai pea o fefaatauaiga: faatauina o oloa, teuina o oloa, faatauina atu, mauaina o tupe, totogiina o aitalafu e tatau ona totogi, ma le saunia o faamatalaga tau tupe.
O sini autū o le faiga tau tupe a se kamupani fefaʻatauaʻiga e aofia ai: (1) tuʻuina atu o faʻamatalaga tau tupe talafeagai ma faʻatuatuaina mo le pulega, (2) fesoasoani i le puleaina i totonu o aseta a le kamupani, aemaise lava oloa ma tupe, (3) faʻamautinoa le tausisia o tulaga faʻatonuina o tusi ma lafoga, ma le (4) faʻaleleia atili o le lelei o galuega e ala i faiga manino. Faatasi ai ma se faiga faʻatulagaina, e mafai e kamupani ona fuafua ma le saʻo tupe mama ma tupe gau , mataʻituina le maua o oloa, ma iloilo le faʻatinoga o faʻatauga i vaitaimi taʻitasi.
Uiga o Kamupani Fefaatauaiga i le Tausitusi
O kamupani fefaʻatauaʻiga e iai uiga tulaga ese i a latou faʻamaumauga tau tupe. Muamua, e iai se teugatupe oloa , o lona tau e suia i faʻatauga, toe faafoi mai, ma faʻatauga. Lua, e iai le manaʻoga e fuafua le Tau o Oloa na Faʻatau Atu (COGS), lea e aʻafia ai le tupe mama atoa. Tolu, o fefaʻatauaʻiga e masani ona aofia ai faʻaitiitiga, faʻatauga ma toe faafoi mai o faʻatauga, ma tau o uta. Fa, o le tele o fefaʻatauaʻiga e masani ona maualuga, e manaʻomia ai se faiga faʻamaumau lelei, vave, ma mafai ona suʻeina.
O nei uiga ua sili atu ona lavelave ai le faiga tau tupe a kamupani fefaʻatauaʻiga nai lo kamupani tautua, aua e tatau ona latou faʻafesoʻotaʻi fefaʻatauaʻiga faʻatau ma le faʻaitiitia o oloa ma le iloaina o le COGS.
Vaega Autū o le Faiga Tau Tupe
O le faiga tau tupe a se kamupani fefaʻatauaʻiga e aofia ai ni vaega taua se tele:
1. Pepa aloaia: fa'amaoniga o fefa'ataua'iga e pei o pili o fa'atauga, pili o fa'atauga, fa'amatalaga o le tu'uina atu, fa'amaoniga o le mauaina o oloa, fa'amatalaga o le toe fa'afo'i mai, fa'amaoniga o tupe maua mai ma tupe maua mai.
2. Api o Talaaga: faamaumauga muamua o fefaatauaiga, mo se faataitaiga api o talaaga lautele, api o talaaga o faatauga, api o talaaga o faatauga, api o talaaga o tupe maua, ma api o talaaga o tupe faaalu.
3. Tusi Fa'amaumau Lautele: o se fa'aputuga o tala e aotele ai fefa'ataua'iga mai le tusi fa'amaumau.
4. Tusi a le kamupani lagolago: fa'amatalaga fa'apitoa e pei o kata o oloa, kata o aitalafu e totogi, ma kata o aitalafu e totogi.
5. Faiga fa'alotoifale ma pulega: faiga o galuega ma le vaevaeina o tiute e puipuia ai mea sese po'o faiga taufaasese.
6. Lipoti tau tupe: o galuega autu o lipoti o tupe mama ma tupe gau, pepa paleni, tafega o tupe, ma lipoti i suiga i tupe faavae.
O le tuʻufaʻatasia o nei vaega e faʻamautinoa ai e mafai ona suʻeina fefaʻatauaʻiga uma mai faʻamaoniga i lipoti.
Ta'amilosaga Tau Tupe i Kamupani Fefa'ataua'iga
O le taamilosaga tau tupe o se faiga fa'atulagaina e fa'atinoina i vaitaimi ta'itasi o tau tupe. I se kamupani fefa'ataua'iga, o nei la'asaga e aofia ai:
1. Fa'ailoaina ma fa'amaumauina o fefa'ataua'iga e fa'avae i luga o pepa fa'amaumauga.
2. Fa'amaumauina i le tusi fa'amaumauga e tusa ai ma le ituaiga o fefa'ataua'iga.
3. Lafo i le tusi fa'amaumauga lautele ina ia fa'aputu paleni o teugatupe.
4. Sauniuniga o le paleni fa'ata'ita'i a'o le'i faia le fetuunaiga.
5. Fetuuna'iga o fa'amaumauga i totonu o api talaaga, mo se fa'ata'ita'iga o fetu'una'iga i oloa fa'ai'u, tupe fa'aalu muamua, fa'aititia o tau, po'o tupe maua fa'aputu.
6. Ua toe fetuuna'i le paleni fa'ata'ita'i e fai ma fa'avae mo le lipoti.
7. Sauniuniga o lipoti tau tupe .
8. Tapuni le api talaaga e tapuni ai tala fa'atatau (tupe maua ma tupe fa'aalu).
9. Paleni fa'ata'ita'i pe a uma ona tapunia e fa'amautinoa ai le paleni moni o teugatupe.
I kamupani fefaʻatauaʻiga, o le fetuʻunaʻiga o oloa faʻaiʻu ma le fuafuaina o le COGS o laʻasaga sili ona taua aua e aʻafia tuusaʻo ai tupe mama.
Faiga Fa'amaumau o Fa'amaumauga: Fa'avaitaimi vs. Fa'aauau
O le puleaina o oloa o le fatu lea o le tausiga o tusi a kamupani fefaʻatauaʻiga. E lua auala e masani ona faʻaaogaina e faʻamaumau ai oloa:
1. Faiga fa'avaitaimi (faiga fa'avaitaimi o fa'amaumauga)
E le fa'afouina le lisi o oloa i fefa'ataua'iga ta'itasi. O fa'atauga e fa'amaumauina i le teugatupe "Purchases". E fuafuaina le COGS i le fa'ai'uga o le vaitaimi e fa'aaoga ai le fua fa'atatau lenei:
COGS = Avanoa Amataga + Fa'atauga Mama – Avanoa Fa'ai'u.
E faigofie atu lenei faiga, ae e itiiti ni faʻamatalaga e tuʻuina atu i le taimi moni.
2. Faiga fa'aputuga oloa tumau (faiga fa'aputuga oloa tumau)
O fa'atauga ta'itasi e fa'aopoopo i le teugatupe o oloa, ma o fa'atauga ta'itasi e fa'aitiitia ai loa le aofa'i o oloa ma iloa ai le COGS. O lenei faiga e sili atu le sa'o mo le mata'ituina o oloa ma e talafeagai mo pisinisi e tele feoa'iga, aemaise lava pe a lagolagoina e polokalama tau tupe ma le pulega o faleteuoloa.
O le filifiliga o se polokalama e faʻalagolago i le tele o pisinisi, tau o le faʻatinoina, ma manaʻoga o faʻamatalaga tau pulega.
Faiga Fa'atau ma le Puleaina o Aitalafu
I se kamupani fefaʻatauaʻiga, e amata le taʻamilosaga faʻatau i le sailia o oloa, filifilia o sapalai, tuʻuina atu oka, mauaina o oloa, ma le faʻamaumauina o aitalafu ma totogi. O se faiga lelei e masani ona faʻatinoina se vaevaega o galuega: o le matagaluega faʻatau e tuʻuina atu oka, o le matagaluega faleteuoloa e taliaina ma siakiina oloa, o le matagaluega tau tupe e faʻamaumauina fefaʻatauaiga, ma le matagaluega tau tupe e faʻagasolo ai totogi.
O pulega fa'alotoifale mo fa'atauga e aofia ai le fa'afetauiina o pepa e tolu (o le fa'atonuga fa'atau, lisiti o oloa, ma le lisiti a le sapalai) a'o le'i faia le totogi. O lenei mea e fa'aitiitia ai le lamatiaga o totogi faalua, totogi pepelo, po'o fa'atauga e le'i fa'atagaina.
Fa'atauga, Tupe Maua, ma Taualumaga o le Mauaina o Tupe
O le taamilosaga fa'atau i se kamupani fefa'ataua'iga e aofia ai le mauaina o oka, siakiina o le maua o oloa, lafoina o oloa, pili, fa'amaumauina o tupe maua (pe afai e aitalafu), ma le mauaina o totogi. E taua tele pulega fa'alotoifale iinei e puipuia ai fa'atauga e le'i fa'atagaina, fa'asesega o fa'aitiitiga tau, po'o le fa'agaoioia o tupe.
E tatau ona pulea lelei pepa e pei o pili o fa'atauga, fa'amatalaga o le tilivaina atu, ma lisiti o tupe maua. E le gata i lea, e mana'omia e kamupani ona fa'afetaui soo tupe maua ma tupe maua, e pei o le fa'afetauiina o fa'amaumauga o tupe maua ma fa'amatalaga a faletupe ma lisi o tupe maua a tagata fa'atau.
Fa'atatauga o le Tau o Oloa Fa'atau atu ma le Lipoti o Tupe Mama ma le Pa'u
E masani ona faʻaalia e le faʻamatalaga o tupe maua a se kamupani faʻatau oloa ni laʻasaga eseese nai lo se kamupani tautua. O vaega autū ia:
– Fa'atauga mama: fa'atauga atoa e to'esea ai tupe maua mai fa'atauga ma fa'aitiitiga.
– COGS: o loʻo faʻamatalaina ai le tau o oloa na faʻatauina atu i le taimi o se vaitaimi.
– Tupe mama atoa: fa'atauga mama e to'esea ai le COGS.
– Tupe fa'aalu mo le fa'agaioiga: tupe fa'aalu mo fa'atauga ma tupe fa'aalu mo le pulega.
– Tupe mama: tupe mama atoa e to'esea ai tupe fa'aalu uma o galuega ma isi tupe fa'aalu.
E masani ona faʻaaogaina e le pulega le tupe mama atoa e iloilo ai auala tau faʻatau ma le lelei o faʻatauga, ae o le tupe mama mama e faʻaalia ai le faʻatinoga aoao pe a maeʻa tupe faʻaalu mo le faʻagaioiga.
O le Matafaioi a Tekonolosi i Faiga Tau Tupe a Kamupani Fefaatauaiga
Ua fa'aautomatika atili ai faiga tau tupe ona o le alualu i luma o tekinolosi. E mafai e polokalama tau tupe ona tu'ufa'atasia fefa'ataua'iga fa'atau, fa'atau, oloa, ma lipoti tau tupe i totonu o se fa'avae e tasi. O lenei tu'ufa'atasiga e fa'aitiitia ai mea sese i totonu, fa'avavevaveina le faiga o le tapunia o tusi, ma tu'uina atu ai lipoti i le taimi moni mo le faia o fa'ai'uga.
E le gata i lea, o le faʻaaogaina o barcodes, point of sale (POS), ma faiga tau pulega o faleteuoloa e fesoasoani i kamupani fefaʻatauaʻiga e mataʻituina ai oloa, faʻaitiitia ai eseesega o oloa, ma faʻaleleia atili ai le saoasaoa o le auaunaga i tagata faʻatau. Peitaʻi, o le faʻatinoina o tekinolosi e manaʻomia ai le puleaina o avanoa a tagata faʻaoga, faʻamaumauga faaleoleo, ma suʻesuʻega ina ia mautinoa le saogalemu o faʻamatalaga.
I'uga
E taua tele le sao o le faiga tau tupe a se kamupani fefaʻatauaʻiga i le faʻamautinoaina o faʻamaumauga saʻo ma le tali atu i faʻatauga, faʻatauga, oloa, tupe, aitalafu e totogi, ma fefaʻatauaʻiga e maua mai. I le malamalama i le taʻamilosaga tau tupe, auala e faʻamaumau ai oloa, ma faiga faʻatonutonu i totonu, e mafai ai e kamupani ona saunia lipoti tau tupe faʻatuatuaina ma lagolagoina faʻaiuga pisinisi lelei. I le vaitaimi numera, o le faʻaaogaina o tekinolosi tau tupe e faʻamalosia atili ai le aoga o le faiga, pe afai e paleni ma le pulega lelei ma le vaʻavaʻaia. I le iuga, o se faiga tau tupe malosi e le na o se meafaigaluega e teu ai faʻamaumauga, ae o se faʻavae taua mo le tuputupu aʻe ma le faʻaauauina o se kamupani fefaʻatauaʻiga.
