Incazelo Yezindleko Zezimpahla Ezithengisiwe
Izindleko Zezimpahla Ezithengisiwe (COGS) ziyinto ebalulekile ebhizinisini nakwezomnotho, ikakhulukazi ekukhiqizweni kwezimpahla nezinsizakalo. Leli gama livame ukudideka, kodwa lidlala indima ebalulekile ekunqumeni impumelelo nokuqhubeka kokusebenza kwenkampani. Kulesi sihloko, sizochaza ngokujulile incazelo yezindleko Zezimpahla Ezithengisiwe, izingxenye ezithonyayo, indlela yokuzibala, kanye nokubaluleka kwazo ezinqumweni zebhizinisi.
Incazelo Yezindleko Zezimpahla Ezithengisiwe (COGS)
Izindleko Zezimpahla Ezikhiqizwe (i-COGM) yizindleko eziphelele ezitholwa yinkampani ukukhiqiza umkhiqizo noma izimpahla phakathi nesikhathi esithile. I-COGM ihlanganisa izindleko eziningi, kusukela ezintweni zokusetshenziswa kanye nomsebenzi oqondile kuya ezindleleni ezisetshenziswa embonini. Ngokwazi i-COGM, inkampani inganquma intengo yokuthengisa ephumelelayo kanye nenzuzo engaba khona yomkhiqizo ngamunye.
Izingxenye ze-HPP
Ukuze siqonde i-COGS ngokujulile, sidinga ukuqonda izingxenye eziyinhloko ezakhayo. Nazi izakhi ezivame ukufakwa ekubalweni kwe-COGS:
1. Izindleko Zezinto Zokusetshenziswa: Lezi yizindleko ezitholakalayo zokuthenga izinto eziyinhloko ezizocutshungulwa zibe imikhiqizo eqediwe. Isibonelo, ekukhiqizweni kwezimoto, izinto zokusetshenziswa zingase zihlanganise insimbi, irabha, kanye nepulasitiki.
2. Izindleko Zomsebenzi Eziqondile: Umsebenzi oqondile yizisebenzi noma izisebenzi ezihileleke ngqo enqubweni yokukhiqiza. Amaholo nezinzuzo zabo kufakiwe kulezi zindleko.
3. Izindleko Zokukhiqiza: Lezi yizindleko ezingaqondile ezihlobene nokukhiqiza, njengogesi, ukwehla kwenani lomshini, ukulungiswa, nokunye. Lezi zindleko kunzima ukuzihlanganisa ngqo nomkhiqizo othize kodwa zisabalulekile ekukhiqizeni.
4. Izindleko Zokuqala Nokugcina Impahla: I-COGS iphinda icabangela impahla yokuqala neyokugcina impahla eluhlaza, kanye nempahla yokuqala neyokugcina yokusebenza. Lokhu kubalulekile ekubaleni ngokunembile izindleko zokukhiqiza ngaphakathi kwesikhathi sokubala.
Indlela Yokubala I-COGS
Ukubala ama-COGS kuhilela izinyathelo eziningana okumele zilandelwe ngendlela ehlelekile. Nansi indlela yokubala ama-COGS ngendlela eyisisekelo:
1. Bala Izindleko Eziphelele Zezinto Zokusetshenziswa:
``
Uhlu Lokuqala Lwezinto Ezingavuthiwe
+ Ukuthengwa Kwezinto Zokusetshenziswa
- Ukuphela Kohlu Lwezinto Ezingavuthiwe
= Izinto Zokusetshenziswa Ezisetshenzisiwe
``
2. Bala Izindleko Zomsebenzi Eziqondile:
Izindleko eziphelele zemiholo kanye nezinzuzo zabasebenzi abahileleke ngqo enqubweni yokukhiqiza.
3. Bala Izindleko Eziphelele Zefektri:
Zonke izindleko ezingaqondile ezihlobene nenqubo yokukhiqiza, njengokuqasha ifektri, izinsiza, kanye nokwehla kwenani lomshini.
4. Bala Izindleko Zokukhiqiza Eziphelele:
``
Izinto Zokusetshenziswa Ezisetshenzisiwe
+ Abasebenzi Abaqondile
+ I-Factory Overhead
= Izindleko Zokukhiqiza Eziphelele
``
5. Bala ama-COGS usebenzisa i-Inventory of Goods in Process:
``
Izindleko Zokukhiqiza Eziphelele
+ Uhlu Lokuqala Lomsebenzi Oqhubekayo
– Uhlu Lwezimpahla Ezisenqubweni Yokuphela
= Izindleko Zezimpahla Ezithengisiwe
``
Ukubaluleka Kwezindleko Zezimpahla Ezithengiswa Ebhizinisini
Ukuqonda nokubala ama-COGS ngokunembile kubalulekile ngezizathu ezilandelayo:
1. Ukunquma Intengo Yokuthengisa: I-COGS isiza izinkampani ukuthi zinqume intengo yokuthengisa efanele yemikhiqizo yazo. Ukunquma amanani ngaphandle kokwazi i-COGS kungaholela ekwehleni kwentengo noma ekwehleni kwentengo.
2. Ukulawula Izindleko: Ngokwazi ama-COGS, inkampani ingahlonza izindawo lapho izindleko zokukhiqiza zingancishiswa khona noma ukusebenza kahle kukhushulwe. Lokhu kubalulekile ukuze uhlale uncintisana emakethe.
3. Ukwenza Izinqumo: Ulwazi mayelana ne-COGS lungasiza abaphathi ekwenzeni izinqumo ezinqala, njengokwethula imikhiqizo emisha, ukuyeka imikhiqizo engenzi nzuzo, noma ukufuna ezinye izinto zokusetshenziswa.
4. Ukuhlela Isabelomali: I-COGS iwusizo futhi ekulungiseleleni isabelomali sonyaka noma senyanga. Ngokulinganisa i-COGS, izinkampani zingahlela amaphrojekthi futhi zabe izinsiza ngempumelelo enkulu.
5. Imibiko Yezezimali: I-COGS iyisici esibalulekile sesitatimende semali engenayo senkampani. Isiza ekunqumeni inzuzo iyonke yenkampani, kanye nenzuzo engenayo kamuva.
Ucwaningo Lwecala Olulula
Isibonelo, inkampani ekhiqiza izikhwama zesikhumba ifuna ukunquma izindleko zayo zezimpahla ezithengisiwe isikhathi senyanga eyodwa. Idatha elandelayo iyatholakala:
– Isitokwe sokuqala sezinto zokusetshenziswa: Rp. 20.000.000
– Ukuthengwa kwezinto zokusetshenziswa phakathi naleso sikhathi: Rp. 100.000.000
– Isitokwe sokugcina sezinto zokusetshenziswa: Rp. 30.000.000
– Iholo labasebenzi eliqondile: Rp. 50.000.000
– Imali ekhokhwayo efektri: Rp. 40.000.000
– Uhlu lokuqala lwezimpahla ezisacutshungulwa: Rp. 10.000.000
– Uhlu lwezimpahla ezisenqubweni yokugcina: Rp. 15.000.000
Okokuqala, bala izindleko eziphelele zezinto zokusetshenziswa:
``
Rp. 20.000.000 (Uhlu Lokuqala Lwezinto Ezingavuthiwe)
+ Rp. 100.000.000 (Ukuthengwa Kwezinto Ezingavuthiwe)
– Rp. 30.000.000 (Uhlu Lokugcina Lwezinto Ezingavuthiwe)
= Rp. 90.000.000 (Izinto Ezisetshenzisiwe Zokusetshenziswa)
``
Okwesibili, bala izindleko zokukhiqiza eziphelele:
``
Rp. 90.000.000 (Izinto Ezingasetshenzisiwe)
+ Rp. 50.000.000 (Abasebenzi Abaqondile)
+ Rp. 40.000.000 (Ifektri Engaphezulu)
= Rp. 180.000.000 (Izindleko Zokukhiqiza Eziphelele)
``
Okwesithathu, bala Izindleko Zezimpahla Ezithengisiwe:
``
Rp. 180.000.000 (Izindleko Zokukhiqiza Eziphelele)
+ Rp. 10.000.000 (Impahla Yokuqala Esetshenziswayo)
– Rp. 15.000.000 (Impahla Yokugcina Eseyenziwa)
= Rp. 175.000.000 (Izindleko Zezimpahla Ezithengisiwe)
``
Isiphetho
Ukuqonda Izindleko Zezimpahla Ezikhiqizwe (COGS) kubalulekile kunoma iyiphi inkampani ehilelekile ekukhiqizweni kwezimpahla noma izinsizakalo. I-COGS ayisizi nje kuphela ekunqumeni amanani okuthengisa kanye nemivuzo kodwa futhi isebenza njengethuluzi lokulawula izindleko kanye nokwenza izinqumo zamasu. Ngokwazi kahle imiqondo nezindlela zokubala i-COGS, izinkampani zingathuthukisa ukusebenza kahle futhi ziqinisekise inzuzo yesikhathi eside.
Ukungazinaki i-COGS noma ukuyibala ngendlela engafanele ngeke kugcine nje ngokulahlekelwa yizimali kodwa futhi kuthinte kabi ukuqhubeka kwebhizinisi. Ngakho-ke, kubalulekile ukubandakanya ochwepheshe abanekhono noma ababhali bezimali kule nqubo yokubala ukuze izinkampani zikwazi ukuthatha izinyathelo ezifanele zokufeza imigomo yazo yebhizinisi.
