Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Yintoni Enenzuzo Yonke?
Inzuzo ebanzi yoshishino imane ingeniso kwimali yokuthengisa iyancipha iindleko zokufikelela ezi ntengiso. Okanye, abanye banokuthi ukuthengisa kuthintela iindleko zeempahla ezithengiswayo .
Ikwaxelela ukuba imali yenziwa yinkampani ukuba ingazange ihlawule nayiphi na iindleko ezifana nomvuzo, irhafu yerhafu, iphepha lokukopisha, umbane, amanzi, ukurenta nokunye kubasebenzi bayo.
Ndingayifumana phi iNgxowaniso enkulu kwiNkcazo yeNgeniso?
Xa ukhangela inkcazo yengeniso, endaweni yokufuna inaliti kwindawo yokutya ye-hay, imithetho ye-GAAP idinga inzuzo enkulu ukuba iphulwe kwaye ibhalwe ngokucacileyo njengowomgca wayo ukwenzela ukuba ungeke uphose.
Ndingayenza Njani I-Income?
Inkomfa yokubala inzuzo engaphezulu ilula kakhulu. Umele uthabathe iindleko zeempahla ezithengiswa kwingeniso. Yiyo i:
Inzuzo epheleleyo = Iimali ezipheleleyo-Iindleko zeeMpahla ezithengiswayo (i-COGS)
Khawucinge ukuba unobucinci obuncinane, ukuthengisa izithambiso zokucebisa. Emva kokuphanda abadayisi abahlukahlukeneyo, ekugqibeleni ufumana umthombo ohloniphekileyo kwaye ungenise ukuthunga kwezinto zaseBrithani ezinomlinganiselo weedola ezili-160. Uhlawula i-$ 20 ngemirhumo eyahlukeneyo yomthengisi, iindleko zokuqhuba ibhanki kunye nezinye iindleko ezihambelana ngqo neendleko zeempahla.
Uhlawula i-$ 20 kwimirhumo engenayo yempahla ukuze ufumane i-shaving ebekwe kwisitoreji. Emva kokudala umboniso omhle kwimveliso emitsha kwaye uvula iingcango zakho zoshishino ngosuku olulandelayo, umthengi ungena kwaye uthenge i-shaving ebekwe i-$ 315. Iyintoni inzuzo yakho enkulu?
Ukuphendula lo mbuzo, konke okufuneka ukwenze ngokukhawuleza ukwakha isitatimenti se ngeniso entloko yakho.
Uyazi ukuba uqokelele i-$ 315 yokuthengisa. Uyazi ukuba iindleko zeempahla zithengiswa ngu-200 zamaRandi (i-160 zamaxabiso kwixabiso lokuthengisa + i-$ 20 kumthengisi, ibhanki kunye nezinye iindleko zeempahla zathengisa iindleko + ezingama-20 kwiindleko zentlawulo engenayo). Ngoku, konke okufuneka ukwenze kuthatha i-$ 315 kwaye uthabathe ama-$ 200 ukuze ufike kwi-115, eyinzuzo yakho enkulu.
Khawucinge nje, umzuzwana, uqhuba iipesenti ezingama-20 ezithengiswayo. Oku kunciphisa ixabiso lokuthengiswa kwee-luxury shaving ezisuka kwi-$ 315 ukuya kwi-252 yezigidi. Iindleko zakho zihlala zifanayo kwi $ 200. Oku kuthetha ukuba inzuzo yakho enkulu yi-$ 52. (Imathematika: i-$ 252 kwingeniso yokuthengisa - i-$ 200 kwiindleko zeempahla ezithengiswayo = inzuzo engama-$ 52 engaphezulu) Oku kuthetha ukuba isaphulelo sama-20 ekhulwini wanikezela ama-54.8 ekhulwini kwi-profit. Ngoko njengomnini-shishini, uya kufuna ukucinga ngokucophelela ngaphambi kokuba unikeze izaphulelo ezinzulu.
Yiyiphi Imfuneko Yenzuzo Yonke?
Inani elixhamlayo lenzuzo liyinkolelo enkulu kuba isetyenziselwa ukubala into ebizwa ngokuba ngumgama ophezulu , esiza kuxubusha kwiphepha elilandelayo kwesi sifundo. Enyanisweni, awukwazi ukujonga ngokwenene inzuzo enkulu kwaye uzi ukuba "kulungile" okanye "kubi."
Ngaba inzuzo eninzi ihlala ibalwa ngendlela efanayo?
Imithetho e-Accounting inikeza ulawulo oluninzi lwengqiqo. Abaphathi banamanye amazwe xa bethetha ukuba iindleko kufuneka zifakwe kwiindleko zeempahla ezithengiswe okanye elinye icandelo, esiza kuxoxa ngazo kamva, ekuthiwa ukuthengiswa, iindleko eziqhelekileyo kunye nezolawulo .
Oku kuthetha ukuba unokuba ukhangela iinkampani ezimbini ezinamaxabiso ahlukeneyo amanqanaba ahlukeneyo ekuthengiseni, nangona kungenxa yesigqeba esisodwa sokulawula isigqibo sokuba indleko ethile ixabiso leempahla ezithengiswayo kwaye enye isigqibo sokuba enye Iindleko ziyingxenye yokuthengisa, jikelele, kunye neendleko zolawulo. Akukho nto iyenzekayo xa kwenzeka le nto-abantu abanengqiqo banokungavumelani malunga nokuba izinto ezithile zifanele zihambe njani kwinkcazo yengeniso-kodwa idala ingxaki kuba ukhangelelana ngokwenene kwiinkampani ezimbini ezifanayo kunye ukunika ingxelo enkulu kakhulu kunomnye. Kunokuba nzima ukuyenza ngokuthelekisa ii-apula-apples zeenkampani ngenxa yesi sizathu.
Okungakumbi malunga neNzuzo eninzi kunye neNqanaba eliNcedo eliNinzi
Kubafundi abaphambili abanomsebenzi okanye abafuna ukuqonda indlela yokuhlalutya iindleko ezingenayo, ndabhala isicatshulwa esibizwa ngokuba yi-Deeper Khangela kwi-Incross Incit and Incross Benefits Margins ekuchazeni indlela enokwenzeka ngayo inkampani eneendleko eziphantsi ezenzelwe ukwenza ngaphezulu imali ngaphezu kweenkampani ezinomgangatho ophezulu weenzuzo. Ngokuqinisekileyo kufuneka ufunde njengolu ngenye yalezi zizathu eziphambili, ezifunekayo ukuba uziqonde ngaphambi kokuba uvule iingcango zakho. Ukujolisa isicwangciso esiyinzuzo esicwangcisiweyo, kunye nokunamathela kuyo, inokuba yindlela enamandla yokwandisa imisebenzi yakho kwaye uxhumane nefilosofi engaguqukiyo kumakhasimende.