Ixesha lokusebenzisa i-FIFO Inventory Costing
I-FIFO yenye yeendlela eziliqela zokubala iindleko zokufakelwa kwishishini. Ezinye iindlela eziqhelekileyo zokubala zokubala zi- LIFO (ekugqibeleni, ekuphumeni) kunye neendleko eziqhelekileyo.
I-FIFO , emele "yokuqala-in-out-out", yindlela yokubala indleko ebonisa ukuba izinto zokuqala ezifakwe kwi-inventory zithengiswa kuqala. Ngaloo ndlela, i-inventory ekupheleni konyaka iqulethe iimpahla ezisandul 'ukufakwa kwi-inventory.
Inventory Costing Explained
Ukubala kweendleko zokubala kuyincandelo ebalulekileyo yokufaka irhafu yakho yentlawulo yezorhwebo. Njengezinye iindleko zoshishino ezisemthethweni, indleko yemveliso oyithengayo ukuthengisa ingancitshiswa kwingeniso yakho yoshishino ukuze unciphise irhafu yakho. Ekuqaleni konyaka, unesiqalo sokuqala seemveliso kwizigaba ezahlukeneyo zokugqiba. Ngethuba lonyaka, uthengisa uluhlu oluthe xaxa kwaye uthengise ezinye zeempahla. Ekupheleni konyaka, ufuna ukurekhoda ixabiso le-inventory oyithengisayo, njengendleko yokwenza ibhizinisi, echithwe kwiivenkile zakho. Oku kubalwa kuthiwa Ixabiso leMpahla ezithengiswayo.
I-IRS ifake iindlela ezinokuthi ungabala iindleko zeempahla ezithengisiwe . I-FIFO yindlela enye esetyenziselwa ukuchonga iindleko zeeMpahla ezithengiswayo kwiirhafu zakho zerhafu.
Ukubala Iindleko zokuThengisa usebenzisa iFIFO
Nantsi indlela ixabiso lentengo elibalwe ngayo usebenzisa indlela yeFIFO:
Kucinga ukuba imveliso yenziwe ngamathathu amathathu ngonyaka.
Iindleko kunye nobungakanani bhetch nganye nganye:
- Isigaba 1: Amanani angama-2,000, Iindleko zokuvelisa i-$ 8000
- Isigaba sesi-2: Ixabiso leenxalenye ezili-1,500, Iindleko zokuvelisa i-$ 7000
- Isigaba sesi-3: Imali engama-1,700, Iindleko zokuvelisa i-$ 7700
- Iyonke eveliswe: ama-5,200. Iindleko ezipheleleyo i-$ 22,700. Umyinge weendleko zokuvelisa esinye isiqendu: $ 4.37.
Emva koko, kufuneka ubale iindleko zeeyunithi kwiqela ngalinye elivelisiweyo.
- Iqela 1: $ 8000/2000 = $ 4
- Isiqendu 2: i-7000/1500 = $ 4.67
- Isiqendu 3: i-$ 7700/1700 = $ 4.53
Masithi uthengisa iiyunithi ezingama-4 000 kunyaka, ngaphandle kwe-5,200 ezivelisiweyo. Awazi ukuba yiziphi iinqununu apho iindleko zathengiswa khona. Ukumisela iindleko zeeyunithi ezithengisiwe, phantsi kwe-FIFO accounting, uqala ngokucinga ukuba uthengise omdala (wokuqala-in) wakhiqiza izinto kuqala.
Ngoko, kwiiyunithi ezingama-4,000 ezithengiswayo, usebenzisa i-FIFO:
- Ucinga ukuba yonke i-2000 yeetch 1 izinto ezixabisa i-$ 4 nganye zithengiswa kuqala. Iiyunithi zokuqala ezi-2,000 ezithengiswa kwiBatch 1 iindleko ze-$ 4.00 nganye yunithi. Leyo iyonke i-$ 8,000.
- Iiyunithi ezi-1,500 ezilandelayo zithengiswa kwi-batch yesibini zibiza i-$ 4.67 ngeyunithi nganye, ngokulinganiselwa kuma-7005.
- Kwaye iiyunithi zokugqibela ezingama-500 ezithengiswa kwi-batch yesithathu (ekugqibeleni-kwi-batch) zibiza i-$ 4.53 nganye, malunga ne-2,265 yezigidi.
Ukongeza ezo ndleko kunye, iindleko ezipheleleyo zezinto ezi-4,000 ezithengiswa ngu-17,270.
Oku kubakho oko kwenzekayo, kuba kule hlobo lemeko akunakwenzeka ukuchonga ukuba yeyiphi into ekuthengiswe ngayo ibheki apho kulandelwa khona. Yindlela nje yokufumana ukubala.
Ezinye iindlela zokuhlawula izindleko
Esikhundleni sokusebenzisa i-FIFO, amanye amashishini asetyenziswa enye yezinye iindlela zokubiza izindleko:
- Ukuchongwa okucacileyo kusetyenziswa xa izinto ezithile zichongwa. Ngokomzekelo, iindleko ze-antiques okanye i-collections, iingubo ezintle okanye i-furs, zinokumiselwa ngabanye, ngokuqhelekileyo ngokusebenzisa i- appraisals.
- I-LIFO indleko ("ekugqibeleni, okokuqala") ibona iimveliso ezigqityiweyo ekugqibeleni zithengiswa kuqala. Kule meko, ungacinga ukuba izinto zeBatch 3 ziza kuthengiswa kuqala, ngoko izinto zeBatch 2, ngoko ke izinto ezisele eziseleyo kwi-Batch 1 ziza kuthengiswa. Iindleko ezipheleleyo zezinto ezi-4000 ezithengiswa phantsi kwe-LIFO accounting ziya kuba yi-$ 17,906.
- Umyinge weendleko ngumyinge jikelele weendleko zazo zonke izinto. Iindleko ezipheleleyo zezinto ezi-4,000 ezithengiswa ngeendleko eziqhelekileyo ze-$ 4.37 ziya kuba yi-$ 17,461.53.
Kutheni kubaluleka kwezinto zokuFunda?
Esinye isizathu sokubaluleka kwempahla kukuqinisekisa ukuba yixabiso leenjongo zokuxhasa imali . Esinye isizathu sokubaluleka kwempahla kukuba iindleko zokubala zifakwe kwiindleko zeempahla ezithengiswayo , okunciphisa inzuzo yezorhwebo ngenjongo yentlawulo.
Funda kabanzi malunga neFIFO kunye ne-LIFO - Yintoni eyahlukileyo? Eyona nto ingcono?