Ukunquma Izindleko Zezimpahla Ezithengisiwe
Ukunquma izindleko zezimpahla ezikhiqizwe (COGS) kungenye yezinyathelo ezibaluleke kakhulu ekuqhubeni ibhizinisi lokukhiqiza noma ibhizinisi elikhiqiza izimpahla ngokuzimela, kufaka phakathi ama-MSME enza imikhiqizo eyenziwe ekhaya. I-COGS isebenza njengesisekelo sokubeka amanani okuthengisa, ukubala inzuzo, ukulawula izindleko, nokwenza izinqumo zebhizinisi ezinembile. Ukubalwa kwe-COGS okungalungile kungabangela amanani okuthengisa aphansi kakhulu, okuholela ekulahlekelweni, noma aphezulu kakhulu, okuholela ekuncintisaneni. Ngakho-ke, ukuqonda okufanele izingxenye zezindleko nezindlela zokubala kubalulekile.
Incazelo Yezindleko Zezimpahla Ezithengisiwe
Kalula nje, izindleko zezimpahla ezikhiqizwe yizindleko eziphelele ezitholwe ukukhiqiza umkhiqizo ngaphakathi kwesikhathi esithile. I-COGS igxile ezindlekweni ezihlobene ngqo nenqubo yokukhiqiza. Umphumela wokugcina ungabalwa njengezindleko zokukhiqiza eziphelele noma izindleko ngeyunithi ngayinye. Lolu lwazi lusetshenziswa ukunquma intengo yokuthengisa efanele, ukuhlola ukusebenza kahle kokukhiqiza, nokulungiselela imibiko yezezimali.
I-COGS ngokuvamile ihlukaniswa nezindleko ezingezona ezokukhiqiza njengezindleko zokumaketha, izindleko zokuphatha ihhovisi, noma izindleko zokusabalalisa. Izindleko ezingezona ezokukhiqiza azifakiwe ekubalweni kwe-COGS, kodwa kusabalulekile ukuzicabangela lapho kunqunywa amanani okuthengisa kanye nezinhloso zenzuzo.
Izingxenye Eziyinhloko ku-HPP
Ekubalweni kwezindleko, i-COGS yakhiwe yizingxenye ezintathu eziyinhloko:
1. Izindleko Zezinto Eziqondile
Lezi yizindleko zezinto eziba yingxenye yomkhiqizo oqediwe futhi zingalandelelwa ngqo. Izibonelo zifaka phakathi indwangu yokwenza izingubo, ufulawa wokwenza isinkwa, izinkuni zokwenza amatafula, noma amabhodlela eziphuzo.
Kubalulekile ukuqaphela ukuthi izinto zokusetshenziswa ezithengiwe azisetshenziswa ngokushesha. Ngakho-ke, ukubala izinto zokusetshenziswa ezisetshenzisiwe ngokuvamile kuhilela ukuqala nokuqeda isitokwe sezinto zokusetshenziswa.
2. Izindleko Zomsebenzi Eziqondile
Lezi zindleko ziyinkokhelo yabasebenzi abahileleke ngqo ekukhiqizweni komkhiqizo. Isibonelo, inkokhelo yabathungi, abaqhubi bemishini yokukhiqiza, noma izingcweti ezihlanganisa izimpahla.
Abasebenzi bokuphatha, abasebenzi bokumaketha, noma abasebenzi bokuphepha basefektri ngokuvamile abafakiwe njengabasebenzi abaqondile. Bahlukaniswa njengezindleko eziphezulu noma zokusebenza, kuye ngomongo.
3. Izindleko Zokukhokhela Impahla Efektri (Izindleko Zokukhokhela Impahla Efektri)
Imali ekhokhwayo efektri yizo zonke izindleko zokukhiqiza ngaphandle kwezinto eziqondile kanye nomsebenzi oqondile. Imali ekhokhwayo ingaguquguquka noma ingaguquki. Izibonelo zifaka:
– ugesi namanzi ukuze kwenziwe imisebenzi yokukhiqiza,
– izinto ezisizayo (isib. iglu, imicu emincane, izinto zokugcoba zomshini),
- ukwehla kwenani lemishini nemishini,
– qasha ifektri noma indawo yokukhiqiza,
– umholo wenduna noma umphathi wokukhiqiza,
– izindleko zokulungisa umshini.
I-overhead ivame ukuba yingxenye "engabonakali" kodwa ebalulekile kakhulu. Ngenxa yalokho, amabhizinisi amaningi abonakala enenzuzo ephepheni kodwa empeleni alahlekelwa ngoba i-overhead ayibalwa kahle.
Ifomula Eyisisekelo Yokubala Izindleko Zezimpahla Ezithengisiwe
Ngokuvamile, izinyathelo zokubala i-COGS zingafingqwa kanje:
1) Izinto zokusetshenziswa ezisetshenzisiwe
Uhlu lokuqala lwezinto zokusetshenziswa
+ Ukuthengwa kwezinto zokusetshenziswa
- Ukuphela kokuqoqwa kwezinto zokusetshenziswa
= Izinto zokusetshenziswa ezisetshenzisiwe
2) Izindleko zokukhiqiza eziphelele (izindleko zokukhiqiza)
Izinto zokusetshenziswa ezisetshenzisiwe
+ Umsebenzi oqondile
+ Izindleko zefektri
= Izindleko zokukhiqiza eziphelele
3) Izindleko zezimpahla ezikhiqizwe (COGM / Izindleko Zokukhiqiza Zezimpahla Ezithengisiwe)
Isitoko sokuqala sokusebenza ngaphakathi kwenqubo (i-WIP)
+ Izindleko zokukhiqiza eziphelele
- Ukuphela kwempahla eqhubekayo
= Izindleko zezimpahla ezenziwe
Kwamanye amabhizinisi amancane, uhlu lwezinto ezisetshenziswayo luncane kakhulu kangangokuthi luvame ukunganakwa. Kodwa-ke, ekukhiqizweni okuphakathi nendawo kanye nokukhulu, i-WIP ibalulekile ngoba ithinta ukunemba kwezindleko zesikhathi.
Isibonelo Esilula Sokubala
Ake sithi ibhizinisi likhiqiza amayunithi ayi-1.000 omkhiqizo ngenyanga ngemininingwane elandelayo:
– Isitokwe sokuqala sezinto zokusetshenziswa: Rp. 2.000.000
– Ukuthengwa kwezinto zokusetshenziswa: Rp. 10.000.000
– Isitokwe sokugcina sezinto zokusetshenziswa: Rp1.500.000
– Abasebenzi abaqondile: IDR 5.000.000
– Imali ekhokhwayo efektri: IDR 4.000.000
– Uhlu lokuqala lwezimpahla ezisacutshungulwa: Rp1.000.000
– Ukuphela kwempahla esetshenziswayo: Rp. 500.000
Ngakho-ke:
Izinto zokusetshenziswa ezisetshenzisiwe
= 2.000.000 + 10.000.000 − 1.500.000
= Rp. 10.500.000
Izindleko zokukhiqiza eziphelele
= 10.500.000 + 5.000.000 + 4.000.000
= Rp. 19.500.000
Izindleko zezimpahla ezikhiqizwe (COGS)
= 1.000.000 + 19.500.000 − 500.000
= Rp. 20.000.000
Uma kukhiqizwa amayunithi ayi-1.000, khona-ke izindleko zezimpahla ezithengiswayo ngeyunithi ngayinye yilezi:
= 20.000.000/1.000
= Rp. 20.000 ngeyunithi ngayinye
Leli nani lika-Rp. 20.000 liyisisekelo sokunquma intengo yokuthengisa, kanye nezindleko ezingezona ezokukhiqiza kanye nenzuzo efiselekayo.
Izindlela Zokubiza Izindleko: Izindleko Ezigcwele kanye Nezindleko Eziguquguqukayo
Empeleni, kunezindlela ezimbili ezivame ukusetshenziswa:
Izindleko Ezigcwele
Le ndlela ihlanganisa zonke izindleko zokukhiqiza, eziguquguqukayo nezingaguquki, ku-COGS. Lokhu kusho ukuthi izindleko eziguqukile, njengokuqashiswa kwefektri kanye nokwehla kwenani lomshini, kusabalwa njengengxenye yezindleko zeyunithi. Izindleko ezigcwele zivame ukusetshenziswa ekubikeni kwezezimali.
Izindleko Eziguquguqukayo
Le ndlela ifaka kuphela izindleko zokukhiqiza eziguquguqukayo ku-COGS, njengezinto zokusetshenziswa, umsebenzi oqondile (uma uguquguqukayo), kanye nezindleko eziguquguqukayo. Izindleko ezihleliwe zibhekwa njengezindleko zesikhathi (ezikhokhiswa ngqo esikhathini samanje). Le ndlela ivame ukusetshenziselwa ukuhlaziya kwangaphakathi kanye nokwenza izinqumo zesikhathi esifushane, njengalapho kubekwa amanani okukhushulwa noma ukwamukela ama-oda akhethekile.
Izici Ezithinta Ukunemba kwe-HPP
Ukunemba kwe-HPP kunqunywa yizinto eziningana:
1. Ukuqoshwa kwempahla okuhlanzekile, okuhlanganisa isitoko sokuqala nesitoko sokugcina.
2. Ukwehlukaniswa kwezindleko okufanele phakathi kwezindleko zokukhiqiza kanye nezindleko ezingezona ezokukhiqiza.
3. Ukunquma isisekelo sokwabiwa kwemali ekhokhwayo (isib. ngokusekelwe emahoreni okusebenza, amahora omshini, noma inani lamayunithi).
4. Ukuvumelana kwezindlela ngokuhamba kwesikhathi ukuze idatha iqhathaniswe.
5. Ukulawulwa kokungcola kanye nokuncipha, isibonelo izinto ezilahliwe, umonakalo womkhiqizo, noma ukulahleka kwesitoko.
Uma ibhizinisi lingenalo uhlelo oluhle lokugcina amarekhodi, i-COGS ivame ukubalwa ngokusekelwe ezilinganisweni. Lokhu kuyingozi eholela ezinqumweni zamanani ezingalungile.
Izinzuzo Zokunquma Izindleko Zezimpahla Ezithengisiwe Ngokunembile
Ukunquma i-HPP efanele kunikeza izinzuzo eziningi, okuhlanganisa:
- Thola intengo yokuthengisa enengqondo nencintisanayo.
- Kala inzuzo ngokunembile ngomkhiqizo ngamunye.
- Lawula izindleko bese ubheka izingxenye zezindleko ezingancishiswa.
- Siza ngokuhlela ukukhiqiza kanye nokubeka isabelomali.
- Ukusekela amasu ebhizinisi, isibonelo ukunquma imikhiqizo esezingeni eliphezulu, ukuhlolwa kokusebenza kahle, kanye nezinhlelo zokwandisa.
Ngamanye amazwi, i-COGS akuyona nje inombolo yokubala, kodwa iyithuluzi lokuphatha elibalulekile.
I-Penutup
Ukunquma izindleko zezimpahla ezikhiqizwe kuyisinyathelo esiyisisekelo sebhizinisi elinempilo nelizinzile. Ngokuqonda izingxenye ze-COGS—izinto eziqondile, abasebenzi abaqondile, kanye nezindleko zefektri—nokusebenzisa amafomula afanele okubala, abanikazi bamabhizinisi banganquma amanani okuthengisa anembile, balondoloze izinzuzo, futhi bathuthukise ukusebenza kahle kokukhiqiza. Ukuze uthole imiphumela enembile kakhudlwana, ukuqoshwa ngenkuthalo kwezindleko kanye nempahla kubalulekile. Uma idatha yezindleko zokukhiqiza inembe kakhudlwana, kulapho isisekelo sokwenza izinqumo zebhizinisi siqina khona.
Uma uthanda, ngingenza inguqulo ecacile yalesi sihloko yezinhlobo ezithile zamabhizinisi (isb., isinkwa, amaswidi, imisebenzi yezandla, noma iziphuzo) ephelele ngethebula lokubala izindleko zezimpahla ezithengiswayo ngeyunithi ngayinye.
