Ngasekupheleni kwonyaka wezezimali (u-mali) wonyaka, abaphicothi-zincwadi kunye nabagcini-zimali baqala ukuthetha " ngokuthatha i-inventory" kunye ne "LIFO vs. FIFO." Kodwa yintoni umehluko phakathi kwale migaqo, kwaye ngubani obhetele kum ishishini lam? Eli nqaku lijonga i- inventory jikelele kunye ne-FIFO kunye ne-LIFO njengeendlela ezimbini eziqhelekileyo ukuxabisa i-inventory.
Inventory ixabiso njani?
Masiqale ngeendlela ezisisiseko kwaye sigcine izinto ezilula: Iinkampani ezivelisa iimveliso zithengiswa, okanye abathengi iimveliso kumthengisi ukuba bathengise kwakhona i-inventory (ukunikezelwa kweemveliso ezingasetyenziswayo).
Inventory yintengiso yoshishino kuba inenani. Ekupheleni konyaka nganye inkampani kufuneka imisele iindleko zazo zonke iimveliso kwi-inventory ukwenzela ukubala iindleko zeempahla ezithengiswayo (i-COGS). Iindleko zeempahla ezithengiswayo kubalwa njenge:
- Isalathisi sokuqala
- Ukuthenga okunye ukuthenga
- Isambulelo sokugqibela
- Ulingana neendleko zeempahla ezithengiswayo.
Njengoko ubona, iindleko zokuqala kunye nokuphela kwe-inventory yinto ebalulekileyo kwi-COGS. Ixabiso elikhulu leempahla ezithengiswayo, ngaphantsi kwenzuzo yenkampani.
Funda ngaphezulu malunga neendleko zeempahla ezithengiswayo
Iindlela zokuHlola iimvavanyo ezichazwe
Ekubeni i-inventory ihlala iphuma kwaye iphuma kwinkampani, kunzima ukugcina umkhondo weendleko ze-inventory, ngoko-ke umgaqo-siseko ovunyelwe ngokubanzi uvumela amashishini ukuba asebenzise izikhokelo eziqhelekileyo ekuxabiseni ixabiso le-inventory:
- Ukubaluleka okuthe ngqo Kweminye imveliso yemveliso inokulinganiswa kunye kunye nexabiso elithile elinikezelweyo. Ngokomzekelo, i-antiques, i-collective, ubugcisa, iingubo, kunye ne-furs, ingahlolwa kwaye ixabiso elinikeziwe. Iindleko zale nto ziqhelekileyo iindleko zokuthenga, ngoko ke inzuzo ingafumaneka kalula.
- Okokuqala-ku-, Ukuqala (FIFO) : Ngaphantsi kwe-FIFO, kucinga ukuba i-inventory eyona mdala inokuthengiswa kuqala. Indlela ye-FIFO yindlela ekhoyo yohlobo lweenkampani ezininzi.
- Okokugqibela, ukuphuma kuqala (i-LIFO) : i- LIFO yindlela yokubala yokuxabisa iindleko (ezamkelwe kwi-1930s), ezithatha ukuba i-inventory entsha iyathengiswa kuqala.
- Umyinge weendleko, ezithatha nje iindleko eziqhelekileyo zokuthengiswa kwempahla. Kule meko, uya kufaka iindleko zazo zonke izinto uze uhlule ngenani. Le ndlela isebenza bhetele kwizinto ezixabisekileyo ngabanye.
Yintoni engcono - i-LIFO okanye iFIFO?
Ukuvavanya ixabiso lentengo yexabiso le-LIFO kunye ne-FIFO, kufuneka ukhangele indlela iindleko zakho zokubala ezitshintsha ngayo:
- Ukuba iindleko zakho zokubala ziyakhuphuka , okanye zinokunyuka, i-LIFO ukubiza ingcono, kuba ixabiso leendleko eziphezulu (ezithengiweyo okanye ezenziwe ekugqibeleni) zithathwa njengezithengiswa. Oku kubangela iindleko eziphezulu kunye nenzuzo ephantsi.
- Ukuba okuchaseneyo kuyinyaniso, kwaye iindleko zakho zokubala ziyahla, ukuhlawulwa kwe-FIFO kungcono. Ekubeni amaxabiso akhula ngokunyuka, amaninzi amashishini athetha ukusebenzisa i-LIFO yokubiza.
- Ukuba ufuna ixabiso elichanekileyo , i-FIFO ilungile, kuba ithabatha ukuba izinto eziphantsi kweendleko ezincinci ziqhele ukuthengiswa kuqala.
Ixesha eliPhezulu lokuPhathwa kwePhakade kunye neLIFO okanye iFIFO
Amashishini asetyenziswa enye yezindlela ezimbini zokulawula i-inventory- periodic and forever . Ulawulo lwexesha lokubala lulandelwa ngesandla, kubalwa ekupheleni kwexesha lokuphendula. Inqolobane engapheliyo yimizi emikhulu esebenzisa i-teknoloji yokuthengisa ityala.
Ibhizinisi lakho lingasebenzisa i-LIFO okanye i-FIFO ngenye yale nkqubo yokulawula iincwadi.
Imiba yokuBhaliswa kweeNkcukacha kunye neNkcazo yeMali yokuBala
I-accounting ye-LIFO yokubala ikhulisa ukugcinwa kwerekhodi, kuba izinto ezindala zokugcina izinto zingagcinwa ngesandla iminyaka emininzi, ngelixa ziphantsi kwe-FIFO ezo zinto zikhulile zithengiswa kuqala, ngoko ke iimfuno zokugcina irekhodi ziphantsi.
Imimiselo ye-IRS kunye neFIFO kunye ne-LIFO
Njengoko ucinga ukuba, i-IRS ayithandi ukulinganiswa kwe-LIFO, kuba ngokuqhelekileyo ibangela inzuzo engaphantsi (ingeniso engaphantsi kwentlawulo). Kodwa i-IRS ivumela amashishini ukuba asebenzise ukubalwa kwe-LIFO, efuna isicelo, kwifomu ye-970 .
I-National Standards Standards Accounting Board (IFASB) , kwiNkqubo yeeNkcazo zeNkcazo eziMkelekileyo, ivumela i-FIFO kunye ne-LIFO. I-international standards standards accounting (IFRS) ayivumeli ukuba i-LIFO isetyenziswe, ngoko ke ukuba inkampani yakho inendawo yehlabathi, mhlawumbi ngeke ukwazi ukuyisebenzisa.
Izilungiso ekutshintsheni iindlela zokuThengisa izinto
Ukuba ishishini lakho ligqiba ukutshintshwa kwi-LIFO ukubalwa kwee-accounting ze-FIFO, kufuneka ufake ifom ye-Form 970 nge-IRS, kwaye awuyi kuvunyelwa ukuba ubuyele kwi-FIFO yokubalwa ngaphandle kokuba i-IRS inikeza imvume ethile.
Thetha kwiNgcali Yentela
Isigqibo sokutshintsha iindlela zokufakelwa okanye ukutshintsha emva kunzima kwaye ininzi yerhafu kunye neempembelelo zokuphendula. Eli nqaku linika ulwazi olubanzi, kungekhona irhafu okanye iingcebiso zomthetho. Thetha kwi-CPA yakho kunye nomcebisi weerhafu uze ufumane izimvo kwiimeko zakho zoshishini ngaphambi kokuba uzame ukwenza utshintsho.