Kubalwa ngokuthi:
Ukuqala kweMpahla + Iindleko zeeMpahla ezithengiweyo - Ukuphela kweMpahla = IINKCOG
Masithi ungumnikazi wesitrato. Ekupheleni kwenyanga, ufuna ukubona ukuba iindleko zeeMpahla ezithengiweyo zilo xesha. Ukuba unayo izicathulo zee-100,000 zamaqanda ekuqaleni kwenyanga kwaye uthenge izicathulo zee-10,000 zama-dollar ngenyanga leyo kwaye ube neefestile ezi-50,000 zamaxabiso ekupheleni kwenyanga, kwaye i-COGS yakho iya kuba ngu-60,000. ($ 100,000 + $ 10,000 - $ 50,000 = $ 60,000)
Ukuba uthengela isihlangu nge $ 50 kumthengisi kwaye ubiza i-$ 5 ukuba ithunyelwe kuwe (imithwalo,) kwiincwadi zakho (ezibizwa ngokuba yi- statement yakho engenayo okanye i-P & L) unayo i-$ 55 ye-COGS. Ukuba ixesha elizayo ulawule isithungu umthengisi uye wandisa intlawulo ye-$ 5, ngoko isicathulo esitsha siya kuba yi-$ 55 kunye ne-$ 5 ekuthunyeleni i-$ 60. Awuyi kutshintsha ixabiso lesicathulo osukho kwisitokisini. I-COGs ayitshintshi kwento xa ingena kwivenkile.
Nangona kunjalo, ngokuxhomekeka kwindlela yokubamba i-accounting account yakho, u-akhawunti yakho usebenzisa, unokukwazi ukutshintsha ii-COGs ukuba zisebenzise xa kuthengiswa into. Kukho iintlobo ezimbini eziphambili zeendlela zokubala zokubala - i-FIFO ne-LIFO.
I-FIFO okanye "Okokuqala-Ngaphakathi, Okokuqala-kuphuma" ithatha ukuba iiyunithi ezindala ze-inventory zihlala zidayiswa kuqala.
I-LIFO okanye i- "Last-In, I-Out-Out Out" ithatha into eyahlukileyo - ukuba ngowokugqibela ukuza kungowokuqala ukuphuma. Ukufumana ulwazi oluninzi ngale ndlela, funda eli nqaku .
Ukulawula ngokufanelekileyo i-inventory yinto ebalulekileyo ekubuyiselweni ngokuphumelelayo. Inkcazo eninzi ingakushiya ngeengxaki zeemali zokuhamba kunye ne-inventory encinane kakhulu kunokukushiya ngeengxaki zokuthengisa okanye ingeniso. Kuyisenzo esilungileyo sokulinganisela esilingana nendawo yobugcisa kunye nesayensi.
Ininzi enkulu Inventory = Iingxaki zeNkcazo zeMali
Ndihleli ngaphesheya kwetafile kubathengi abaninzi abadidekile kwaye baxhonywe ngoshishino lwabo. Bandibonisa i-P & L ethi bathatha imali ngenyanga edlulileyo. Sekunjalo, i-akhawunti yabo yebhanki ibonisa ukuba balahla imali. Isizathu esibalulekileyo salokhu ukuhamba kwemali. Xa uthengela into ekuthengiswene ngayo, iya kuba nexesha elithile (eyaziwa ngokuba yintando) ukuba uhlawule umthengisi. Abathengisi abagqwesileyo bathengisa ( ukujika ) yabo inventory ngaphambi kokuba kuhlawulwe. Nangona kunjalo, oku kunzima ukwenza.
Ingxaki ngeP & L kukuba ibonisa oko kwenzekayo kuloo nyanga. Nangona kunjalo, ayikubonisi oko kwenzekayo ngenyanga ngaphambi kokuba uthenge izicathulo ezifunekayo ngoku kufuneka zihlawulwe kule nyanga. Iingxaki zokuhamba kweemali zenzeke xa abathengisi behluleka ukuphendula i-akhawunti yabo yokuhlawulwa kwi-planning planning.
Qaphela ukuba ungakhohliswa ngu-"mkhulu" isipho esivela kumthengisi kuphela ukuba uhlawule ngokuzayo.
Intsalela encane kakhulu = Iingxaki zokuthengisa
Isizathu esibalulekileyo sokuba umthengisi uya kulahlekelwa ngumthengi esekwe kwisitokethi kwinto ethile. Abathengisi abaninzi banesaba kakhulu oku ukuba baphinde baphinde baninzi "okongeziweyo" kwimeko apho. Kodwa oko kubenza bangene kwiingxaki zemali esiye saxoxa ngazo. Ngoko uyayilungisa njani le ngxaki?
Esinye sezixhobo ezingcono kakhulu ongasisebenzisa ukulawula i-inventory yindlela evulelekileyo yokuthenga . Le nkqubo inceda ekuthengeni kuphela iirhweba ozifunayo. Isebenzisa i-COG kunye ne- inventory turn turns to determine how much inventory you need to compare with what your sales habits have been.
Enye ingcinga enkulu kukuthenga "ngokukhawuleza" iimpahla kwivenkile yakho. Le nto ithengisa iisitokethi zabathengisi kwindawo yogcino yokuthunyelwa ngokukhawuleza.
Ngoko ukuba unokwenza umyalelo wesanti kwaye ungene kwisitoreji sakho kwisithuba seentsuku ezingama-5, akukho mfuneko yokuba uthwale i-10 yazo. Usufuna nje ngokwaneleyo ukuze ufike kwiintsuku ezintlanu.
Enye i-metric eyintloko yokubeka iliso kwintengiso ngumgama ophezulu . Ekubeni ngoku uyazi i-COGS, unako ukulinganisa umda ophezulu.
Intengiso Iyonke - i-COGS = iMargin
Ngokomzekelo, ukuba uthengise izihlangu ezi-$ 100,000 ngeenyanga ezifanayo ubalwa ngaphezulu kwi-COGs uza kususa i-COGS yakho yee-60,000 zamawaka ukufumana umgama wakho wama-40,000. Umda ophezulu ungaboniswa njengexabiso lemali okanye i-%, kodwa i-% yindlela eqhelekileyo yokuhlaziya nokuhlalutya umda osezantsi. ( Nantsi inqaku elincinci ukukunceda ngomgama ophezulu .)