Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Ingxenye elandelayo yesitatimenti sengeniso esiyifunayo ukuba sifunde kwisiqwenga sakho ukufunda malunga nokuhlaziywa kwetatimenti yengeniso, indleko zeempahla ezithengiswayo, okanye i-COGs ezimfutshane, zimela iindleko zenkampani ehlawule ukwenzela ukuvelisa, umthombo, nokuhambisa imveliso okanye inkonzo kumthengi wokugqibela. Iindleko zeempahla ezithengisiweyo ziquka yonke into esuka kwixabiso lokuthenga lezinto eziphathekayo kwiindleko zokuziguqula zibe ngumkhiqizo, ukupakisha okuyijikelezile kwiintlawulo zerhafu ezihlawulwe ukuba zinikezelwe ukugcina amashalofu.
Kweminye imijikelezo, indleko zeempahla ezithengiswayo (i-COGS) ziyaziwa njengeendleko zengeniso okanye indleko yokuthengisa.
Ukubuyela kumzekelo wethu weplaza we-pizza ukususela kwangaphambili kwesi sifundo sotyalo-mali, iindleko zakho zeempahla ezithengiswayo (i-COGS) ziya kubandakanya inani lemali oye wachitha ukuthenga izinto ezifana nomgubo kunye ne-tomato sauce, ibhokisi oyisebenzisayo ukugcina i-pizza iphephile ngexesha lokuhambisa , kunye nenani lemali oyihlawule umthengisi wakho wevenkile ngamapakethi athile we-Parmesan ushizi. Kuya kubandakanya imali oyihlawula kwiCoca-Cola, iPepsi, kunye / okanye inkampani yePepper Snapple Group / iinkampani ukuzalisa isiraphu kwiimithombo zamanzi.
Iindleko zeempahla ezithengiswa nge-dollar yeentengiso ziyahlukahluka kuxhomekeke kulohlobo lwezoshishino onayo okanye apho uthenga khona izabelo zesitokisi . Inkampani yokuthengisa ilayisenisi, iqela lokuthengisa, okanye iqumrhu lomthetho liya kuba nexabiso lokuthengiswa kweefayili ngokuthelekiswa noshishino oluqhelekileyo lokuthengisa ngoba bethengisa inkonzo kwaye akuyona into ebonakalayo.
Kunoko, ininzi yeendleko zabo ziza kuboniswa phantsi kwecandelo elithile lemali yengeniso esiza kuxubusha kamva ekuthiwa ukuthengisa, i-General, kunye neendleko zoLawulo, okanye iindleko ze-SG & A.
Zama Ukufumanisa Indlela Iindleko Ezixhasayo Eziqinileyo Zentlawulo, Iindleko Zentengiso, okanye Iindleko Zempahla Ethengiswayo (i-COGS) Ukuthelekiswa kwabaPhicothi kwiCandelo labo
Ngaphambi kokuba utyalomali kwi-shishini, uya kufuna ukuphanda imboni ozihlolisayo kwaye ufumene oko kuthathwa njengesiqhelo, okanye kakuhle, indleko yeempahla kuthengiswa umlinganiselo ngokumalunga nokuthengisa.
Kwiinkampani ezibethelela ioli, enye yamanani abaluleke kakhulu okufuneka uwaqwalasele yindleko nganye ngomgqomo ukuze ufumane ioli ehlabathini, ilungiswe kwaye ithengiswe. Oku, okokuthi, iindleko zeempahla ezithengiswa kwinkampani yeoli. Ukuba enye iqumrhu lingakwazi ukuhlawula iindleko eziphantsi kakhulu kunabancintisana nabo, linokuxhamla ngokukhethekileyo kwaye liya kubangela inzuzo engaphezulu ehambayo kubanikazi okanye abanini-nxaxheba, ingakumbi ngamaxesha apho amaxabiso eoli ayawa. Esi sizathu sezizathu zokuba i-ox boss e-ExxonMobil iyakwazi ukuthenga iimpahla zokhuphiswano kunye nokuncintisana nakwixesha lokuxhamla kwamandla.
Enye into ofuna ukuzama ukuyifumana yimalini apho iqumrhu lichazwe kwiindleko zokufakelwa ezithile. Kwi-Southwest Airlines, indleko ye-jet fuel - kwaye ngoko, ioli kunye nokucocwa-yindleko ebaluleke kakhulu inkampani. Ngokuba i-Starbucks okanye i-Folgers, ekupheleni kwayo ngoku ikwahlula uJM Smucker, yikhofi. I-Coca-Cola, ishukela kunye namaxabiso emzimbeni kubaluleke kakhulu. Esinye sezizathu zabanye abatyali-mali abaphumelele kakhulu kukuba bayazi ukuba ulwalamano oluchanekileyo phakathi kweenzuzo kunye neendleko zeempahla ezithengiswayo. Kuye kwaphawulwa ukuba uWarren Buffett uyazi ukuba i-12 yeunce ngayinye inokukwazi ukufumana inzuzo yokusebenzela i-Coca-Cola kwaye ibukele rhoqo ixabiso lentengiso.
Ukuba wawunenkampani encinci ye-candy, okanye nendawo enkulu yokusela isiphuzo njengeCoke, ixesha lexesha elifana no-Ephreli ukuya kuJulayi ka-2009 bekuya kuba nzima kwi shishini lakho njengamaxabiso ashukela asondele kabini ngaphandle kwesixwayiso. Njengomtyalo-mali, kufuneka uqaphele umngcipheko ubuso obushushu ngenxa yeendleko eziphezulu ezingalindelekanga zeentengiso ezithengiswayo ngaphandle kokuba uthengisa amasheya esitokisini, ukuthenga ishishini lendawo, okanye uqalise ukuqala kwakho.