Ziziphi iindleko zeMpahla ezithengiswayo (i-COGS)?
Iindleko zeempahla ezithengiswayo, ngamanye amaxesha ezibizwa ngokuthi "iindleko zokuthengisa" okanye "i-COGS," zibhekisela kwiindleko zemveliso eyenziwe kwaye ithengiswa okanye kuthengiswa kwaye ibuye ithengiswe yinkampani.
Ezi ndleko zokuthengisa ziyindleko yoshishino kwaye zinciphisa inzuzo eyenziwa yinkampani ekuthengiseni iimveliso .
Nasi umzekelo:
Masithi ibhizinisi lakho lidibanisa iwijethi elula yohlobo oluthile ukusuka kwiindawo, ithumela iwijethi kwi-Amazon yokugcina impahla kwaye iyithengisa nge-intanethi nge-$ 15. Iindleko zewijethi, i-$ 10, inqunywe kwixabiso lokuthengisa ngenjongo yokufumana inzuzo, kunye neerhafu. I-IRS ikuvumela ukuba udibanise iindleko ezahlukeneyo kule kubalo.
Iindleko zeempahla ezithengiswayo zenziwa minyaka yonke zibonisa utshintsho ukususela ekuqaleni ukuya ekupheleni kwonyaka wezimali (wezimali) wenkampani, kwaye ifakwe kwingxelo yerhafu yoshishino yenkcitho njengendleko.
Yintoni ebandakanyiweyo kwiindleko zeempahla ezithengiswayo?
Iindleko zeempahla ezithengiswa ziquka intlawulo ngqo yokuvelisa loo mveliso okanye intengo yexabiso lempahla eyongeziweyo kunye nezindleko zabasebenzi ngokuthe ngqo ukuvelisa imveliso. Ngokukodwa, ingaquka:
- Iindleko zezinto ezisetyenziswayo
- Iindleko zezinto ezithengiweyo zokubuyisela kwakhona
- Iindleko zeendawo ezisetshenziselwa ukwakha imveliso.
IINKCI ziquka ezinye iindleko ezizenzekelayo ezifana nezabasebenzi ukuvelisa imveliso, iimpahla ezisetyenziselwa ukuvelisa okanye ukuthengiswa, iindleko zokuthumela, iindleko zeenkonkxa, imithwalo, kunye neendleko eziphezulu ngokubhekiselele kwimveliso okanye umsebenzi wokuvelisa (njengentlawulo kunye nezinto ezisetyenziswayo zokuvelisa indawo).
Ekugqibeleni, ii-COGS ziquka iindleko ezichaziweyo ezifana nezindleko zokuhambisa kunye neendleko zamandla okuthengisa.
Iindleko zeempahla zithengiswa njani ngeniso yoshishino?
Ngenxa yokuba indleko zeempahla ezithengiswayo yindleko yokwenza ibhiziniselwano , yindleko yoshishino . Ngoko ukuba i-COGS ikhula, imali engenayo yenkampani ingaphantsi. Oku kunokuba kukuhle ukuhlawula irhafu encinane , kodwa kuthetha ukuba ishishini alenzi imali eninzi, ngoko iindleko zokuthengisa kufuneka zigcinwe phantsi, ukwandisa inzuzo.
Iindleko zeempahla zithengiswa njani?
Iindleko zeempahla ezithengiswayo zichongwe ngenguqu kwi-inventory. Ukubala kuqala ngoluhlu lweemveliso ezithengiswa ekuqaleni kwonyaka (i-inventory ekupheleni konyaka odlulileyo). Emva koko iindleko zeemveliso ezithengiweyo okanye eziveliswe ngexesha lonyaka zongezwa kwaye i-inventory ekupheleni konyaka iyakhutshwa. Oku kubalwa kunika iindleko ze-inventory ezenziwe kwaye zathengiswa yinkampani ngexesha lonyaka. Ukubala okuyisiseko kukuba:
- Isalathisi sokuqala
- Iindleko ezithengiweyo zokuthenga / izinto zokuthengisa izinto ezithengiswa ngexesha lonyaka
- Isisombululo sokugqibela
- Ulingana neendleko zeempahla ezithengiswa kunyaka.
Funda ezinye iinkcukacha malunga nendlela yokubala indleko yeempahla ezithengisiwe.
Unokufuna kwakhona ukwenza iindleko zeempahla ezithengiswe uhlahlo lwabiwo-mali ukukunceda ukuba ubone ixabiso lakho lenetha kwaye ubone apho ungasindisa imali ekuthengiseni iimveliso.
Kuthekani ukuba iindleko zokubala ziguquka kunyaka?
Okokuqala, phawula ukuba i-inventory iboniswe ngendleko yokwenza okanye ukuyithenga, kungekhona indleko yokuyithengisa. Ukuba ishishini lakho lithengisa izinto ezinokuguqulwa kweendleko ngexesha lonyaka, kufuneka uqonde indlela yokujongana nezo zindleko utshintsho ngendlela eyamkelekileyo kwi-IRS. Masithi uthenge umkhiqizo kwaye uyayithengisa kwakhona. Ukuba ixabiso likhuphuka kunyaka, kufuneka ufumane olu kongeza kwi-Equation COGs. I-IRS ineendlela ezininzi ezivunyiweyo zokuphendula iinguqu kwiindleko ngexesha lonyaka ngaphandle kokulandelela nganye intengo yemveliso ngokwayo.
I-LIFO, IFIFO, kunye neNqanaba leNdleko
Masithi uthenge iikhati zokubuyiselwa kwakhona ngexesha lonyaka, kwiintlanzi ezintathu:
- Iqela 1: iikhati ezingama-100 kwi $ 5 nganye = $ 500
- Isigaba sesi-2: ama-300 ama-shirt angama-$ 5.20 nganye = $ 1,520
- Isiqendu 3: ama-200 ama-shirt e-5.25 nganye = $ 1,050
Kwaye masithi uthengisa iikhati ezingama-500 ngonyaka. Makhe sijonge kwiindleko zeemveliso ezithengiswa phantsi kwezi ndlela.
I-FIFO imele "kuqala ngo-kuqala" kwaye ixabisa iimpahla ngokucinga ukuba izinto zokuthenga kuqala ziyimpahla yokuqala. Ngoko iiklasi zokuqala ezingama-500 ezithengiweyo ziya kuhlawulwa phantsi kwe-FIFO kwi-$ 2,545.
I-LIFO imele "ekugqibeleni okokuqala" kwaye ihlawula iimpahla ngokucinga ukuba izinto zokuthenga kuqala ziyimpahla yokuqala. Ngoko iikhompthi ezingama-500 zokugqibela ezithengiweyo ziya kuhlawulwa phantsi kwe-LIFO kwi-$ 2,570.
Umyinge weendleko ukhangele zonke iikhati ezithengiweyo kunye neendleko eziqhelekileyo ngeekhati nganye, eyi-$ 5.12. Yandisa ngamatekisi angama-500 athengiswa ngeendleko ezipheleleyo ze-2,580 zamaRandi.
Ukukhetha indlela yeendleko
Awukwazi nje ukugqiba kweyakho unyaka ngamnye ebiza indlela yokusebenzisa. I-IRS ineemimiselo ezilawula ezo ndlela, ngoko jonga umcebisi wakho werhafu ngaphambi kokubala iindleko zeempahla ezithengiswayo. I-Rosemary Peavler, isiKhokelo seMali-mali, ichaza ukubalwa kwe-FIFO kunye ne-LIFO kunye nendlela ekuchaphazela ngayo inzuzo yakho yezoshishino .
Ii-COGs zihamba njani kwiirhafu zoshishino? Ufunyanwa phi?
Iindleko zeempahla ezithengisiwe yindleko yokwenza ibhizinisi , kwaye ukubalwa kwe-COG kufakwe kwifom yeerhafu yoshishino kuwo wonke uhlobo loshishino. Inxalenye yoluhlu lweShedyuli ye- proprietorships yodwa , kwaye ifakiwe kwiifom zerhafu zeenkampani ( ifomu 1120 ), iinkampani ze-S (ifomu 1120-S), kunye nentsebenziswano ( Ifomu 1065 ).
Funda ngakumbi malunga nendlela yokufaka iindleko zeempahla ezithengiswayo kwiirhafu zakho zerhafu.
Ziziphi iirekhodi kufuneka ndizigcine kwiindleko zeempahla ezithengiswayo?
Njengazo zonke iindleko zoshishino , kufuneka ugcine iirekhodi ezifanelekileyo ukubonisa ukuba iindleko zeempahla zathengisa ukubalwa zichanekile.
Bala ii-COG zebhizinisi lokuthunga.