Izindlela Zokulinganisa Impahla
Impahla ethengiswayo ingenye yezimpahla ezibaluleke kakhulu ezinkampanini zokuhweba nezokukhiqiza. Inani lempahla ethengiswayo lithinta izitatimende zezimali—ikakhulukazi i-balance sheet kanye nesitatimende semali engenayo—ngoba impahla yokugcina inquma Izindleko Zezimpahla Ezithengisiwe (COGS) futhi, ekugcineni, imali engenayo ehlanzekile. Ngakho-ke, ukukhetha indlela yokulinganisa impahla akuyona nje indaba yokubalwa kwezimali, kodwa futhi kuyisinqumo sokuphatha esithinta intela, ukuhamba kwemali, ukuhlaziywa kokusebenza, kanye nesu lokukhokha amanani. Lesi sihloko sixoxa ngemiqondo eyisisekelo yempahla ethengiswayo kanye nezindlela zokulinganisa ezisetshenziswa kakhulu, siphelele ngokubuka konke kwezinzuzo zazo, ukungalungi, kanye nezibonelo zokusetshenziswa kwazo.
Incazelo kanye nendima yokuhlolwa kwempahla
Ukuhlolwa kwempahla kuyinqubo yokunquma inani le-rupiah lezimpahla ezisatholakala ekupheleni kwesikhathi (isitoko esiphelayo) kanye nezindleko okufanele zikhokhiswe njenge-COGS yezimpahla ezithengisiwe. Empeleni, izindleko zesitoko zingashintshashintsha ngenxa yokwehla kwamandla emali, izaphulelo zomhlinzeki, izindleko zokuthutha, amazinga okushintshanisa, noma izinguquko ezindleleni zokukhiqiza. Lapho inkampani ithenga noma ikhiqiza izimpahla ngamaqoqo anezindleko ezahlukene, umbuzo uphakama: yiziphi izindleko "ezinamathiselwe" ezimpahleni ezithengisiwe nokuthi yiziphi ezisasele? Yilapho izindlela zokuhlola isitoko zingena khona.
Ngokuvamile, ukulinganisa impahla kusetshenziselwa:
1. Bala i-HPP ngokunembe kakhudlwana.
2. Veza inani lokugcina lempahla elibonisa izimo zomnotho.
3. Siza abaphathi ukuthi bahlole izinzuzo, ukusebenza kahle, kanye nezinqumo zokuthenga nokukhiqiza.
4. Landela izindinganiso zokubalwa kwezimali kanye nentela ezifanele.
Izinhlelo Zokurekhoda: Ezivamile Nezingapheli
Ngaphambi kokuxoxa ngezindlela, kubalulekile ukuqonda izinhlelo ezimbili zokuqopha isitokwe:
– Uhlelo lwe-periodic: isitokwe asibuyekezwa ngokuthengiselana ngakunye. I-COGS ibalwa ekupheleni kwesikhathi ngokusekelwe ekubalweni okungokoqobo: Isitokwe Esiqalayo + Ukuthenga – Isitokwe Esiphethayo.
– Uhlelo oluhlala njalo: isitokwe sibuyekezwa ngokuthenga nokuthengisa ngakunye. Inani kanye nenani lesitokwe kungaziwa nganoma yisiphi isikhathi, ngokuvamile kusetshenziswa uhlelo lwekhompyutha namakhadi esitokwe.
Izindlela zokulinganisa ezifana ne-FIFO kanye nesilinganiso esilinganiselwe zingasetshenziswa kuzo zombili izinhlelo, yize imiphumela yokubala ingase ihluke kancane phakathi kwezikhathi ezithile kanye nezingaguquki ngaphansi kwezimo zamanani ezishintshashintshayo.
1. I-FIFO (Kuqala Kungene, Kuphume Okokuqala)
Indlela ye-FIFO icabanga ukuthi izimpahla zokuqala (ezithengiwe/ezikhiqiziwe) yizo zokuqala ezikhishiwe (ezithengisiwe). Ngamanye amazwi, isitokwe sokugcina silinganiswa ngezindleko zaso zakamuva zokuthenga.
Izinzuzo ze-FIFO:
– Inani lokugcina lempahla livame ukuba seduze nentengo yamanje yemakethe, okwenza ibhalansi ibe “efaneleke kakhulu”.
– Kulula ukuyiqonda futhi ivame ukuhambisana nokugeleza kwezimpahla okubonakalayo, ikakhulukazi emikhiqizweni ebolayo (ukudla, imithi).
– Ngokuvamile kukhiqiza imibiko yesitokwe enengqondo kakhudlwana lapho amanani enyuka.
Okubi nge-FIFO:
– Ezimweni zokwehla kwamandla emali (ukwenyuka kwamanani), i-COGS iphansi ngoba isebenzisa izindleko ezindala, ngakho inzuzo ibonakala iphezulu.
– Inzuzo ephezulu ingabangela intela ephezulu.
Umfanekiso olula:
Le nkampani ithenge amayunithi ayi-100 ngo-Rp10.000, yabe isithenga amanye amayunithi ayi-100 ngo-Rp12.000. Uma ithengisa amayunithi ayi-150, khona-ke i-COGS ngokusho kwe-FIFO yile:
100×10.000 + 50×12.000 = IDR 1.600.000.
Inani lokugcina lamayunithi angu-50 lilinganiselwa ku-Rp12.000 = Rp600.000.
2. I-LIFO (Okokugcina Ukungena, Owokuqala Ukuphuma)
Indlela ye-LIFO ithatha ukuthi izimpahla zokugcina ezikhona yizo eziphuma kuqala. Isitokwe sokugcina silinganiswa ngentengo endala kakhulu.
Izinzuzo ze-LIFO:
– Uma amanani enyuka, i-COGS iphezulu ngoba isebenzisa izindleko zakamuva, ngakho inzuzo iphansi futhi intela ingaba phansi.
– Kufanelekela injongo “yokufanisa” izindleko zamanje nemali engenayo yamanje.
Okubi nge-LIFO:
– Inani lokugcina lempahla lingaba kude kakhulu nentengo yemakethe ngoba lisebenzisa izindleko ezindala.
- Akubonakali kangako izimo zebhalansi zamanje.
– Ezinye izindinganiso zokubala ziyakwenqabela i-LIFO. Ngakho-ke, ukusetshenziswa kwayo kuncike emithethweni.
Umfanekiso olula:
Njengoba kunedatha efanayo ne-FIFO, uma kuthengiswa amayunithi angu-150, ama-COGS ngokusho kwe-LIFO alandelayo:
100×12.000 + 50×10.000 = IDR 1.700.000.
Inani lokugcina lamayunithi angu-50 lilinganiselwa ku-Rp10.000 = Rp500.000.
3. Indlela Ephakathi Enesisindo
Le ndlela ibala izindleko ngeyunithi ngayinye ngokusekelwe esilinganisweni esilinganiselwe sezindleko eziphelele zempahla etholakalayo yokuthengisa ihlukaniswe ngenani lamayunithi atholakalayo. Kuhlelo lwempahla oluhlala njalo, isilinganiso sibuyekezwa ngokuthengiselana ngakunye kokuthenga (isilinganiso esihambayo).
Izinzuzo:
– Zinzisa ukuguquguquka kwentengo, ukuze i-COGS kanye namanani esitokwe angasheshi “ukweqa” kakhulu.
– Kufanelekela izimpahla ezixubile okunzima ukuzibona ngeqoqo ngalinye (isb. izinto zokusetshenziswa eziningi).
- Kulula kakhulu ukuyisebenzisa ngosizo lohlelo.
Ukushoda:
– Inani lokugcina lempahla alikho ngokoqobo njenge-FIFO lapho amanani eshintsha ngokushesha.
– Akumeleli ukugeleza okubonakalayo kwento ethile, kodwa kunalokho kuyindlela yezibalo.
Umfanekiso:
Amayunithi aphelele atholakalayo: amayunithi angu-200. Izindleko eziphelele: (100×10.000) + (100×12.000) = Rp2.200.000.
Isilinganiso ngeyunithi = 2.200.000/200 = Rp. 11.000.
Uma kuthengiswa amayunithi angu-150, ama-COGS = 150×11.000 = Rp1.650.000.
Isitokwe sokugcina amayunithi angu-50 = 50×11.000 = Rp. 550.000.
4. Ukuhlonza Okuqondile
Indlela ethile yokuhlonza ilinganisa inani lempahla ngokusekelwe ezindlekweni zangempela zento ngayinye. Lokhu kusho ukuthi inkampani iyazi kahle ukuthi yiziphi izinto ezithengiswayo nokuthi ngezindleko ezingakanani.
Izinzuzo:
- Kunembile kakhulu ngoba isebenzisa izindleko zangempela ngento ngayinye.
– Kuhle kakhulu ezintweni ezinenani eliphezulu neziyingqayizivele, njengezimoto, ubucwebe, imisebenzi yobuciko, noma imishini ethile.
Ukushoda:
– Kudinga ukugcinwa kwamarekhodi okuningiliziwe kanye nokulawulwa kwangaphakathi okuqinile.
– Kungenzeka ukuthi kusetshenziswe kabi “ukuphatha” inzuzo ngokukhetha izinto ezithile zezindleko ozozithengisa.
5. Indlela Yezindleko Ejwayelekile kanye Nendlela Yokuthengisa
Ngaphezu kwezindlela eziyinhloko ezingenhla, kunezindlela zokubika ezivame ukusetshenziswa ezimweni ezithile:
a) Izindleko Ezijwayelekile
Izinkampani zibeka izindleko ezijwayelekile ngeyunithi ngayinye (izinto zokwakha, abasebenzi, izindleko ezikhokhelwayo) bese ziqopha uhlu lwezinto ezisetshenziswayo zisebenzisa lezo zindinganiso. Umehluko phakathi kwezindleko ezijwayelekile nezindleko zangempela uqoshwa njengokwehluka.
Le ndlela ivamile ekukhiqizeni ngoba yenza kube lula ukulawula izindleko, ukuhlaziywa kokusebenza kahle, kanye nokuhlela ukukhiqiza. Kodwa-ke, amazinga kumele abuyekezwe njalo ukuze ahlale efanele.
b) Indlela Yokuthengisa (Indlela Yokuthengisa Impahla)
Ngokuvamile isetshenziswa emabhizinisini amakhulu okuthengisa, isitokwe silinganiswa ngokuguqula inani lokuthengisa (intengo yokuthengisa) libe yizindleko kusetshenziswa isilinganiso sentengo yezindleko-kuya-yokuthengisa. Le ndlela iwusizo lapho isitokwe sikhulu futhi inzuzo iphezulu, okwenza ukubala izindleko ngento ngayinye kube nzima.
Umthelela Wokukhethwa Kwezindlela Ezitatimendeni Zezezimali
Ukukhetha indlela yokulinganisa isitokwe kungashintsha:
– I-COGS: inquma ubukhulu bezindleko embikweni wenzuzo nokulahlekelwa.
– Inzuzo iyonke kanye nenzuzo ehlanzekile: uma i-COGS iphansi, inzuzo iba phezulu (uma sicabanga ukuthi ukuthengisa kuyafana).
– Isitokwe esisebhalansini: sithinta izimpahla eziphelele kanye nezilinganiso zezimali ezifana nesilinganiso samanje.
– Intela: inzuzo ephezulu inamandla okukhulisa intela (kuye ngemithetho yentela).
– Ukuhlaziywa kwemikhuba: ukushintsha izindlela phakathi kwezinkathi kungenza ukuqhathanisa kube nzima.
Ezimweni zokwenyuka kwamanani, ngokuvamile:
– I-FIFO → I-COGS ephansi, inzuzo ephezulu, isitokwe esiphezulu.
– LIFO → I-COGS ephezulu, inzuzo ephansi, isitokwe esiphansi.
– Imiphumela emaphakathi → ephakathi.
Ngakolunye uhlangothi, lapho amanani ehla, umthelela ungaguqulwa.
Isiphetho
Izindlela zokulinganisa isitokwe ziyizingxenye eziyisisekelo zokubalwa kwezimali nokuphathwa kwezezimali. I-FIFO ivame ukukhethwa ngoba ivumelanisa amanani esitokwe eduze namanani amanje futhi ihambisana nokugeleza okungokoqobo kwezimpahla. I-LIFO (lapho kuvunyelwe khona) ingacindezela inzuzo ekhokhiswa intela ngesikhathi sokukhuphuka kwamanani ezimpahla, kodwa ibeka engcupheni yokwenza amanani esitokwe ebhalansini angabalulekile kangako. Indlela enesisindo esimaphakathi inikeza ukuzinza kanye nobulula bezimpahla ezifanayo. Okwamanje, ukuhlonza okuthile kufanelekile ezintweni ezinenani eliphezulu, ezihlukile, futhi kokubili izindleko ezijwayelekile kanye nezindlela zokuthengisa ziwusizo ezimweni ezithile zemboni.
Ekugcineni, indlela engcono kakhulu yileyo efanelana kahle nezici zebhizinisi, uhlobo lwempahla eqoqwe, izinhlelo zolwazi zenkampani, kanye nokuhambisana kwayo nezindinganiso zokubalwa kwezimali kanye nemithetho yentela. Ukuvumelana nakho kubalulekile: izinkampani kufanele zisebenzise indlela efanayo ngezikhathi ezithile ukuqinisekisa izitatimende zezimali ezifanayo kanye nokuzethemba kwababambiqhaza.
