Tlhaloso ea Litšenyehelo tsa Thepa e Rekisitsoeng
Litšenyehelo tsa Thepa e Rekisitsoeng (COGS) ke karolo ea bohlokoa khoebong le moruong, haholo-holo tlhahisong ea thepa le lits'ebeletso. Lentsoe lena hangata lea ferekanya, empa le bapala karolo ea bohlokoa ho fumaneng katleho le ho tsoela pele ha ts'ebetso ea k'hamphani. Sehloohong sena, re tla hlalosa ka botebo tlhaloso ea Litšenyehelo tsa Thepa e Rekisitsoeng, likarolo tse e susumetsang, mokhoa oa ho e bala, le bohlokoa ba eona bakeng sa liqeto tsa khoebo.
Tlhaloso ea Litšenyehelo tsa Thepa e Rekisitsoeng (COGS)
Litšenyehelo tsa Thepa e Hlahisitsoeng (COGM) ke litšenyehelo tsohle tse bakoang ke khamphani ho hlahisa sehlahisoa kapa thepa nakong e itseng. COGM e akaretsa mefuta e mengata ea litšenyehelo, ho tloha ho thepa e tala le basebetsi ba tobileng ho ea ho litšenyehelo tsa fektheri. Ka ho tseba COGM, khamphani e ka fumana theko e sebetsang ea thekiso le phaello e ka bang teng bakeng sa sehlahisoa se seng le se seng.
Likarolo tsa HPP
Ho utloisisa COGS ka botebo, re hloka ho utloisisa likarolo tsa mantlha tse e etsang. Tsena ke likarolo tseo hangata li kenyelletsoang lipalo tsa COGS:
1. Litšenyehelo tsa Thepa e Tala: Ena ke litšenyehelo tse bakoang ke ho reka thepa ea mantlha e tla sebetsoa hore e be lihlahisoa tse felileng. Mohlala, tlhahisong ea likoloi, thepa e tala e ka kenyelletsa tšepe, rabara le polasetiki.
2. Litšenyehelo tsa Basebetsi ba Tobileng: Basebetsi ba Tobileng ke basebetsi kapa basebetsi ba amehang ka kotloloho ts'ebetsong ea tlhahiso. Meputso le melemo ea bona li kenyelelitsoe litšenyehelong tsena.
3. Litšenyehelo tse Felletseng tsa Fektheri: Tsena ke litšenyehelo tse sa tobang tse amanang le tlhahiso, joalo ka motlakase, ho theoha ha boleng ba mochini, tlhokomelo le tse ling. Litšenyehelo tsena li thata ho li amahanya ka kotloloho le sehlahisoa se itseng empa li ntse li le bohlokoa tlhahisong.
4. Litšenyehelo tsa Thepa ea ho Qala le ho Fela: COGS e boetse e nahana ka lethathamo la thepa e tala e qalang le e qetellang, hammoho le lethathamo la lintho tse tala tse qalang le tse qetellang tse sebetsang nakong ea ts'ebetso. Sena se bohlokoa bakeng sa ho bala ka nepo litšenyehelo tsa tlhahiso nakong ea tlaleho.
Mokhoa oa ho Bala COGS
Ho bala COGS ho kenyelletsa mehato e 'maloa e lokelang ho lateloa ka mokhoa o hlophisehileng. Mokhoa oa ho bala COGS ka mokhoa oa motheo ke ona:
1. Bala Kakaretso ea Litšenyehelo tsa Lisebelisoa tse Tala:
``
Lethathamo la pele la thepa e tala
+ Theko ea Lisebelisoa tse Tala
– Ho Fela ha Thepa e Tala ea Lintho tse Tala
= Lisebelisoa tse tala tse sebelisitsoeng
``
2. Bala Kakaretso ea Litšenyehelo tsa Basebetsi ka ho Toba:
Kakaretso ea litšenyehelo tsa meputso le melemo ea basebetsi ba amehang ka kotloloho ts'ebetsong ea tlhahiso.
3. Bala Kakaretso ea Litšenyehelo tsa Fektheri:
Litšenyehelo tsohle tse sa tobang tse amanang le ts'ebetso ea tlhahiso, joalo ka rente ea fektheri, lits'ebeletso tsa motlakase le ho theoha ha boleng ba mochini.
4. Bala Kakaretso ea Litšenyehelo tsa Tlhahiso:
``
Lisebelisoa tse tala tse sebelisitsoeng
+ Mosebetsi o Tobileng
+ Feme e ka Holimo
= Kakaretso ea Litšenyehelo tsa Tlhahiso
``
5. Bala COGS u sebelisa Lethathamo la Thepa e Ts'ebetsong:
``
Kakaretso ea Litšenyehelo tsa Tlhahiso
+ Lethathamo la Lintho tsa Pele tse Ngotsoeng Mosebetsing
– Lethathamo la Thepa e Felang
= Litšenyehelo tsa Thepa e Rekisitsoeng
``
Bohlokoa ba Litšenyehelo tsa Thepa e Rekisoang Khoebong
Ho utloisisa le ho bala COGS ka nepo ho bohlokoa ka mabaka a latelang:
1. Ho Fumana Theko ea Thekiso: COGS e thusa lik'hamphani ho fumana theko e loketseng ea thekiso bakeng sa lihlahisoa tsa tsona. Ho fumana litheko ntle le ho tseba COGS ho ka lebisa ho theko e feteletseng kapa theko e tlase.
2. Taolo ea Litšenyehelo: Ka ho tseba COGS, k'hamphani e ka khetholla libaka tseo litšenyehelo tsa tlhahiso li ka fokotsoang kapa bokhoni bo eketsehileng. Sena se bohlokoa bakeng sa ho lula u qothisana lehlokoa 'marakeng.
3. Ho Etsa Liqeto: Tlhahisoleseding ka COGS e ka thusa batsamaisi ho etsa liqeto tsa maano, tse kang ho hlahisa lihlahisoa tse ncha, ho emisa lihlahisoa tse se nang phaello, kapa ho batla lisebelisoa tse ling tse tala.
4. Tekanyetso: COGS e boetse e thusa ho lokisa ditekanyetso tsa selemo le selemo kapa tsa kgwedi le kgwedi. Ka ho hakanya COGS, dikhamphani di ka rera diporojeke le ho aba mehlodi ka katleho e kgolo.
5. Litlaleho tsa Lichelete: COGS ke karolo ea bohlokoa ea polelo ea chelete ea k'hamphani. E thusa ho fumana phaello eohle ea k'hamphani, 'me hamorao, phaello e hloekileng.
Thuto e Bonolo ea Nyeoe
Mohlala, k'hamphani ea tlhahiso ea mekotla ea letlalo e batla ho fumana litšenyehelo tsa eona tsa thepa e rekisoang ka nako ea khoeli e le 'ngoe. Lintlha tse latelang lia fumaneha:
– Lethathamo la pele la thepa e tala: Rp. 20.000.000
– Theko ea thepa e tala nakong ena: Rp. 100.000.000
– Lethathamo la ho qetela la thepa e tala: Rp. 30.000.000
– Meputso ea basebetsi ka kotloloho: Rp. 50.000.000
– Litšenyehelo tsa fektheri: Rp. 40.000.000
– Lethathamo la pele la thepa e ntseng e tswela pele: Rp. 10.000.000
– Lethathamo la thepa e ntseng e le teng: Rp. 15.000.000
Taba ea pele, bala litšenyehelo tsohle tsa thepa e tala:
``
Rp. 20.000.000 (Lethathamo la pele la thepa e tala)
+ Rp. 100.000.000 (Ho reka thepa e tala)
– Rp. 30.000.000 (Lethathamo la ho Qetela la Thepa e Tala)
= Rp. 90.000.000 (Lisebelisoa tse tala tse sebelisitsoeng)
``
Ea bobeli, bala litšenyehelo tsohle tsa tlhahiso:
``
Rp. 90.000.000 (Lisebelisoa tse tala tse sebelisitsoeng)
+ Rp. 50.000.000 (Mosebetsi o tobileng)
+ Rp. 40.000.000 (Fektheri e ka Holimo)
= Rp. 180.000.000 (Kakaretso ea Litšenyehelo tsa Tlhahiso)
``
Sa boraro, bala Litšenyehelo tsa Thepa e Rekisitsoeng:
``
Rp. 180.000.000 (Kakaretso ea Litšenyehelo tsa Tlhahiso)
+ Rp. 10.000.000 (Lethathamo la Pele la Thepa e Ts'ebetsong)
– Rp. 15.000.000 (Lethathamo la ho Qetela la Thepa e Ts'ebetsong)
= Rp. 175.000.000 (Litšenyehelo tsa Thepa e Rekisitsoeng)
``
Qetello
Ho Utloisisa Litšenyehelo tsa Thepa e Entsoeng (COGS) ho bohlokoa bakeng sa k'hamphani efe kapa efe e amehang tlhahisong ea thepa kapa lits'ebeletso. COGS ha e thuse feela ho fumana litheko tsa thekiso le phaello empa hape e sebetsa e le sesebelisoa sa taolo ea litšenyehelo le ho etsa liqeto tsa maano. Ka ho tseba likhopolo le mekhoa ea ho bala COGS, lik'hamphani li ka ntlafatsa katleho ea ts'ebetso le ho netefatsa phaello ea nako e telele.
Ho hlokomoloha COGS kapa ho e bala ka phoso ho ke ke ha fella ka tahlehelo ea lichelete feela empa hape ho ka ama tsoelo-pele ea khoebo hampe. Ka hona, ho bohlokoa ho kenyelletsa litsebi tse nang le bokhoni kapa liakhaonto ts'ebetsong ena ea lipalo e le hore lik'hamphani li ka nka mehato e nepahetseng ho fihlela lipheo tsa tsona tsa khoebo.
