- Inventory iyimpahla ebalulekileyo yezoshishino . Kufuneka ukwazi ukuba unani kwaye unokuba luleke kangakanani.
- Iindleko ezinxulumene nokuthengwa nokuthengisa izinto zindleko zoshishino ezithintekayo ezinokunciphisa irhafu yezorhwebo.
- Ukunika ingxelo ngokuchanekileyo kunokukugcina ungenazo iingxaki kwi-IRS.
- Iindleko kunye nenzuzo enkulu ekuthengiseni i-inventory yinxalenye ebalulekileyo yerhafu yakho yezorhafu.
- Ungasebenzisa ixabiso lempahla yakho njenge-collatera l yemboleko.
Uhlobo oluthile lweMpahla
Amashishini aneentlobo ezimbini ze-inventory:
- Ukutya okuhleli kwiithalafu ezilindele ukusetyenziswa. Ezi zibandakanya iimpahla zeofisi, izinto zokucoca, iimpahla zeekhomputha kunye nezinto zokusebenza, kunye nezinto ezisetyenziselwa iinjongo ezithile, kodwa kungekhona njengenxalenye yenkqubo yakho yokuthengisa.
- Imveliso yolwazi . Le ncwadana ingaba yimveliso oyithengayo kwi-wholesale ukuthengisa abathengi kwivenkile. Inokuthi ibe yinkalo okanye iziqwenga okanye izinto ezisetyenziswayo ukwenza iimveliso ukuthengisa.
Inventory Process
Inkqubo yokubala ihamba into enje:
- Ufumana iimveliso okanye izinto ezisuka kubathengisi (abantu boshishino lakho lithenga izinto ukusuka).
- Uqedile umsebenzi okanye uhlawulele kwaye ubeke kwiithalafu ezilindele iilawuni.
- Ufumana imiyalelo kwaye uthengise iimveliso zakho.
- Ufumana imali kwimali yakho yokuthengisa.
Zonke iindleko nganye kwinxalenye yale nkqubo zibhekwa njengeendleko zoshishino. Ezi ndleko kufuneka zirekhodwe.
Iifomu zeMpahla
Yindlela elula, kodwa kubalulekile ukwazi: Iindleko ze-inventory ezithengiweyo ezincinci ze-inventory ezithengiswayo zilingana neendleko ze-inventory.
Ingeniso evela kuthengiswa kwezinto zokuthengisa izinto ezincinci ze-inventory ezithengiswayo zilingana nenzuzo ephezulu. Iindleko kunye neengeniso zihamba kwi-P & L (isitatimenti sengeniso) kweshishini lakho. Ixabiso le-inventory yakho kwinqanaba elithile ngexesha liboniswa kwiphepha lokulinganisela ishishini. Ngendlela, iindleko zokubala zibandakanya ezininzi ezongezelelweyo, njengendleko yokuthumela, izindleko zokugcina, kunye neendleko zabasebenzi.
Iindleko zoLwazi lokuThengisa
Xa izinto ezithengiswayo zithunyelwa kuwe, kukho iindlela ezimbini zokuzihlawulela, ngokusekelwe kubani ohlawulayo - wena okanye umthumeli. Kubalulekile ukuba uqaphele ukuba unesihloko (siqu) kwizinto zokubala kuphela xa unabo kwifa lakho.
- Umthumeli unokuhlawula iindleko. Oku kubizwa ngokuba yiFOB - ukuthumela. Ekubeni ungenazo izinto uze uzuze, awukwazi ukubiza i-FOB-shipping costs.
- Uhlawula iindleko zokuthumela. Oku kubizwa ngokuba yi- FOB-indawo. Uhlawula xa ufumana into ukusuka ekubeni unobunikazi kuloo ndawo.
Ukugcina umkhondo weMpahla yokuSebenza
Kubalulekile ukugcina umkhondo weendleko zezinto zokubala, ngoko uyazi inzuzo ekuthengiseni. Oku kulula ukutsho kunokuba kwenziwe, kuxhomekeke kuhlobo lwemveliso.
I-Co-Co yangoku : Le ndlela isebenza kangcono kwizinto ezinkulu zokuthengisa izinto ezininzi, njengama-autos okanye ubucwebe.
Iindleko zemizimba enzima : Xa uninzi lwezinto zokungena eziphumayo nangaphandle kwaye awukwazi ukugqiba indleko yento ethile (ipenki, umzekelo), unokwazi ukubheka iindleko zamabhakethi athile kwizinto ngexesha elide . Masithi uthenge ipenki uze ufake ii-logos zabathengi kubo. Umzekelo:
- Iindleko zePen
- Ngomhla wama-1 ukuya ku-250 kwimiba nganye .25 nganye. Iindleko ezipheleleyo i-$ 62.50
- Ngomhla ka-Apreli 14 ukuya ku-300 kwi-.27 nganye. Iindleko ezipheleleyo $ 81.00
- Ngamanqaku angama-2 ukuya ku-275 kwi-.29 nganye. Iindleko ezipheleleyo i $ 79.75
- Iipensile eziphakamileyo ezili-825 kwiindleko ezipheleleyo 223.25 = 825 / 223.23 = .27
LIFO noFIFO
Ungakwazi kwakhona ukufumanisa ixabiso lempahla edayiswayo usebenzisa enye yeendlela ezimbini zokubhala: i-LIFO ne-FIFO.
- I-FIFO yiyokuQala- kuqala, ukuqala. I-inventory eya kuqala (endala) ithathwa ukuba idayise kuqala. (Akukho mntu uhlolisayo;
- I-LIFO i-Last-in, yokuqala . I-inventory eya kufika ekugqibeleni ithengiswa kuqala. Ukususela kwiimeko ezininzi, iindleko zanda, zisebenzisa i-LIFO kwiziphumo eziphezulu ze-inventory kunye nenzuzo ephantsi.
Inventory kunye neNdleko yeeMpahla ezithengiswayo
Into ebalulekileyo yokwazi malunga ne-inventory kukuba kubalulekile ekubaleni iindleko zeempahla ezithengiswayo (i-COGS ). IINKONZO zisetyenziselwa ukufumana inzuzo ebalulekileyo kwishishini elithengisa iimveliso, kwaye isetyenziswe kwifomu yesebe yerhafu , ngokubambisana kunye neentengiso, ubambiswano, ii-LLC kunye neenkampani.
Iindleko zeeMpahla eziThengisiweyo UkuBalwa ngu:
- Isamba sokuqala (ixabiso lazo zonke iimpahla ekuqaleni kwonyaka)
- Ukuthengwa kweNet (emva kwezaphulelo kunye nezibonelelo kunye nembuyekezo)
- Ulingana neendleko zeeMpahla ezikhoyo ekuthengisweni
- Ukungaphumeleli kokuThengiswa kwexabiso (ukubaluleka kwazo zonke iimpahla ekupheleni konyaka).
Ngonyaka wokuqala kumashishini, ukuqala kwempahla kuyinto. Emva koko, isisombululo sokuqala sonyaka omnye sisisombululo sokuphela konyaka odlulileyo. Amanye amashishini athatha i- inventory yomzimba ekupheleni konyaka, ngezizathu ezininzi:
- Ukuphindaphinda kabini okanye "uqinisekise" ixabiso lentengo
- Ukujonga ukuhlaselwa okanye ukugqithisa
- Ukuqwalasela ukweba
- Ukujonga ukugcinwa kwerekhodi engafanelekanga.
Inventory and Accounting Method
Uninzi lweenkampani kunye ne-inventory kufuneka zisebenzise indlela yokwenza imali , kodwa amashishini amancinci afanelekileyo kunye neeriti eziqhelekileyo eziphakathi kweerandi eziyi-1 nezigidi ezili-10 ziyakwazi ukusebenzisa indlela yemali. Ukuba ucinga ukuba unokufanelekela, jonga umcebisi wakho werhafu.
Kukhona ezinye izithintelo kwiinkqubo zendleko zokubala. Ngaphambi kokuba usebenzise enye yeendlela zokubala, yenza ingxoxo kunye neengcali zakho zerhafu malunga neyona nto ibhetele kwiimeko zakho zeshishino.
Inventory and Taxes
Ezinye izinto ezimbalwa ofuna ukuba wazi malunga ne-inventory kunye neerhafu:
- Kufuneka uqhubeke usebenzisa indlela efanayo yeendleko zokubala kwiminyaka. Awukwazi ukuqhubeka ukutshintsha iindlela zokufumana irhafu engcono.
- Eyona nto ibalulekileyo, khumbula ukugcina indlela efanelekileyo ye-intanethi yoshishino lwakho ukuqinisekisa ukuba awulahlekelwa nayiphi na ukweba, ukupakisha, okanye ukugcinwa kwengxelo embi.
Ukuziphendulela: Inventory, njengeminye imiba yentela, inzima. Injongo yale nqaku ayinakukunika iingcebiso zerhafu, kwaye umbhali akayiyo iCPA okanye i-preparator yerhafu. Ngaphambi kokuba uzame ukwenza izigqibo zerhafu, qhagamshelana neengcali zakho zerhafu.