Ukuqonda iNkqubo yeMpahla yeXesha

Inkqubo ye-inventri ngamaxesha athile yindlela yokulandela uluhlu lwempahla apho uhlaziyo lweerekhodi ze-inventri kunye neendleko zempahla ezithengisiweyo (COGS) zenzeka kuphela ekupheleni kwexesha lobalo. Le ndlela ihluke kwinkqubo ye-inventory engapheliyo, ehlaziya amanqanaba oluhlu kunye neendleko ngexesha langempela. Ngelixa inkqubo ye-periodic ilula kwaye ineendleko ezingaphezulu, ifuna ukubalwa kwe-inventri ebonakalayo ukuqinisekisa ukuchaneka.

Isebenza njani iNkqubo ye-Inventory yeXesha

Ngaphantsi kwenkqubo ye-inventri ngamaxesha, amashishini akaqhubeki ekulandeleleni utshintsho lwe-inventory. Endaweni yoko, baxhomekeke kubalo lwempahla ebonakalayo eyenziwa ngamaxesha athile, ekupheleni kwexesha lobalo. Inkqubo ibala i-COGS isebenzisa le fomula ilandelayo:

I-COGS = I-Inventory yokuQala + Ukuthengwa kwempahla −Ukuphelisa Uluhlu

Le ndlela ifuna idatha echanekileyo kwi-inventri yokuqala, ukuthengwa kwe-inventri ngexesha, kunye nokubalwa kokugqibela komzimba ukumisela uluhlu oluphelayo.

Ngokomzekelo, umthengisi osebenzisa inkqubo ye-periodic system uya kuvavanya amanqanaba esitokhwe ekuqaleni kwenyanga (i-inventory yokuqala), wongeze izinto ezithengiweyo ebudeni benyanga, aze athabathe uluhlu lwempahla olubalwe ekupheleni kwenyanga. Le ndlela imisela ukuba yimalini na impahla ethengisiweyo ngeli xesha.

Izibonelelo zeNkqubo ye-Inventory yeXesha

• Isebenza kakuhle emalini
  Inkqubo yamaxesha ngamaxesha iyonga iindleko, ngakumbi kumashishini amancinci okanye imibutho enemithamo ephantsi yentengiselwano. Ayifuni itekhnoloji ephucukileyo efana neskena sebhakhowudi okanye iinkqubo zePOS, ukunciphisa iindleko zokuphunyezwa.
• Ukulula
  Amashishini anemisebenzi ethe ngqo yoluhlu lwempahla afumanisa ukuba inkqubo yoluhlu lwempahla ilula ukuyilawula. Ayifuni uhlaziyo oluqhubekayo kwi-akhawunti yoluhlu, ukwenza lula ukugcinwa kwerekhodi.
• Ukuguquguquka kuShishino oluNcinci
  Amashishini amancinci ahlala enezixhobo ezinqongopheleyo kwaye anokuxhamla kwiindleko eziphantsi kunye nokulula kokusebenza kwenkqubo yamaxesha athile.
• Ifanelekile kumashishini athile
  Inkqubo ifanelekile kumashishini apho i-inventory ye-inventory iphantsi okanye apho izinto ze-inventri azithengiswa rhoqo, njengeegalari zobugcisa okanye iivenkile zakudala.

Imingeni yeNkqubo yeMpahla yoLwabiwo-mpahla

Ngelixa inkqubo ye-inventri yamaxesha athile ibonelela ngezinto eziluncedo, ikwanezithintelo eziyenza ingalungeli kakhulu kumashishini anemisebenzi ephezulu yoluhlu lwempahla.

• Ukuchaneka kwemiba
  Ngenxa yokuba inkqubo ixhomekeke kuluhlu lwezinto eziphathekayo, ukungangqinelani kunokuvela ngenxa yobusela, ilahleko, okanye impazamo yomntu. Oku kungachanekanga kunokugqwetha iingxelo zemali kunye neerekhodi ze-inventri.
• Amanani oMzimba adla ixesha
  Ukuqhuba ubalo lwe-inventri ebonakalayo kunokutya ixesha kunye nomsebenzi omkhulu, ngakumbi kumashishini anoluhlu lweempahla ezinkulu.
• Ukuqonda Kwalibaziseka
  Inkqubo ayinikezeli idatha yexesha langempela kumanqanaba e-inventory, okwenza kube nzima kubanikazi bamashishini ukuba baphendule ngokukhawuleza kwiinguqu kwiimfuno okanye ukuphazamiseka kwekhonkco lokubonelela.
• Ukuxhomekeka kumaxesha oCwangciso-mali
  Inkqubo yamaxesha athile ixhomekeke kakhulu ekupheleni kwexesha lobalo-mali ukuze kuqikelelwe ixabiso le-inventri echanekileyo nokubalwa kwe-COGS. Oku kunciphisa ukusetyenziswa kwayo kulawulo lwe-inventri oluguqukayo.

Ukuthelekisa iiNkqubo zeMpahla zeXesha kunye neZingapheliyo

Inkqubo ye-inventri ye-periodic ihluke kabukhali kunye nenkqubo engapheliyo ngeendlela ezininzi:

• Inkqubo ye-Inventory yeXesha
  • Ukuhlaziya iirekhodi ze-inventri kuphela ekupheleni kwexesha lobalo.
  • Ifuna ubalo lwe-inventri ebonakalayo ukumisela amanqanaba esitokhwe.
  • Ifanelekile kumashishini aneemfuno ezilula zoluhlu okanye imisebenzi emincinci.
• Inkqubo ye-Inventory engapheliyo
  • Hlaziya iirekhodi ze-inventri ngexesha langempela ngayo yonke intengiselwano.
  • Isebenzisa itekhnoloji efana neskena sebhakhowudi kunye neenkqubo zePOS ukuchaneka.
  • Ilungele amashishini anemithamo yentengiselwano ephezulu okanye iimfuno ezintsonkothileyo ze-inventri.

Inkqubo nganye inokufaneleka kwayo, kwaye amashishini kufuneka akhethe ngokusekelwe kwiimfuno zabo ezithile, umthamo wentengiselwano, kunye nezibonelelo.

Indima ye-Inventory yoMzimba ibala

Ubalo lwe-inventri ebonakalayo lungundoqo kwisistim ye-inventri yamaxesha athile. Amashishini abala ngesandla izinto ze-inventri ngamaxesha acwangcisiweyo ukuze angqinelanise iirekhodi. Ngelixa le nkqubo ifuna abasebenzi abaninzi, iqinisekisa ukuba amanqanaba oluhlu kunye noqingqo-maxabiso luhambelana nempahla ekhoyo.

Ukulungelelanisa le nkqubo, amanye amashishini asebenzisa i-software yolawulo lwe-inventri ukuvelisa iingxelo okanye ukulungelelanisa uluhlu ngaphambi kokubala.

Ubalo-mali kunye neNkqubo yeZintlu zeXesha

Inkqubo yamaxesha athile yenza lula imiba ethile yocwangciso-mali kodwa ifuna ingqwalasela engqongqo ngexesha lokunika ingxelo yemali. Amashishini abala i-COGS ekupheleni kwexesha ngalinye lobalo, nto leyo echaphazela ngokuthe ngqo ingxelo yengeniso kunye nenzuzo iyonke.

Amanyathelo aphambili kuCwangciso-mali ngeNkqubo yeXesha:

• Bhala uluhlu lwezinto ezithengiweyo kwi-akhawunti yokuthenga eyahlukileyo kunokuhlaziya i-akhawunti yoluhlu.
• Ekupheleni kwexesha, lungelelanisa uluhlu lwempahla yokuqala kunye nokuphela kwe-inventri ukubala i-COGS.
• Hlaziya i-leja ngokubanzi kwaye ulungiselele iingxelo zemali usebenzisa idatha ye-inventri.

Le ndlela ifuna amangenelo ambalwa kwijenali ngeli xesha kodwa ifuna uxolelwaniso olucokisekileyo ekupheleni komjikelo wocwangciso-mali.

Iindlela zoVavanyo lweMpahla kwiNkqubo yeXesha

Amashishini asebenzisa inkqubo yoluhlu lwempahla ngamaxesha angakhetha kwiindlela ezahlukeneyo zokuxabisa, kuquka:

• I-FIFO (kuQala ngaphakathi, kuQala ngaphandle)
  I-FIFO ithatha ukuba izinto zokuqala ezithengiweyo zezokuqala ezithengisiweyo, zilungelelaniswa nokuhamba kwe-inventri yangempela kumashishini amaninzi.
• I-LIFO (Eyokugqibela ngaphakathi, eyokuQala)
  I-LIFO ithatha ukuba izinto ezithengiweyo zamva nje zithengiswa kuqala, ezinokubonisa ngcono amaxabiso akhoyo emarike kodwa aqhelekanga ukusetyenziswa ngaphandle kwe-US.
• Umndilili ophakathi
  Le ndlela ibala i-avareji yeendleko ze-inventri, ukulungisa ukuguquguquka kwexabiso kunye nokubonelela ngendlela elungeleleneyo yoqikelelo loluhlu.

Ukukhetha indlela yokuxabisa yoluhlu oluchanekileyo kunefuthe kwiingxelo zemali kunye nezibophelelo zerhafu, ngoko ke amashishini kufuneka athathele ingqalelo iinjongo zawo zokusebenza nezemali xa esenza isigqibo.

Kutheni amanye amashishini ekhetha iNkqubo ye-Inventory yeXesha

Inkqubo yoluhlu lwempahla ngamaxesha athile isahlala ilukhetho oluthandwayo kumashishini amancinci kunye namashishini anobuncinci bezinto ezintsonkothileyo. Ukulula kwayo kunye nokusebenza kakuhle kweendleko kwenza ukuba kufikeleleke kumashishini angenakudinga ukuchaneka kwenkqubo engapheliyo.

Izizathu ezingundoqo zokuKhethela iNkqubo yeXesha:

• Umthamo weNtengiselwano ephantsi: Ilungele amashishini anentengiso engaqhelekanga okanye ingeniso yempahla.
• Imiqobo yohlahlo lwabiwo-mali: Ifanelekile imibutho engakwaziyo ukutshala imali kwiinkqubo zolawulo lwe-inventri ephezulu.
• Izibonelelo ezilinganiselweyo: Kulula ukuphumeza nokulawula ngaphandle koqeqesho olulodwa okanye iteknoloji.

Ukutshintsha ukusuka kwiPeriodic ukuya kwiiSystems ezingapheliyo

Njengoko amashishini ekhula, asenokudlula imida yenkqubo yoluhlu lwempahla ngamaxesha athile. Ukutshintshela kwi-inventory system engapheliyo ivumela ukuhlaziywa kwexesha lokwenyani, ukuchaneka okuphuculweyo, kunye nokuphuculwa kolawulo lwempahla.

Amanyathelo oTshintsho:

1. Tyala kwiinkqubo zePOS, izikena zebhakhowudi, okanye isoftware yokubala exhasa uhlaziyo lwempahla yexesha lokwenyani.
2. Ukuqeqesha abasebenzi ukuba basebenzise inkqubo entsha ngokufanelekileyo.
3. Yenza uphicotho olubanzi lwe-inventri ukuseka idatha echanekileyo yokuqala.

Ngelixa inguqu ifuna utyalo-mali kunye nomgudu, iinzuzo zexesha elide zihlala ziyoyisa imingeni yokuqala.

Okukwintsusa

Inkqubo ye-inventri yamaxesha athile yindlela ethe ngqo neyonga imali yokulandela uluhlu lwempahla, ingakumbi elungele amashishini amancinci okanye lawo anengeniso encinane yoluhlu lwempahla. Ngokuthembela ekubalweni kwe-inventri ebonakalayo kunye nohlaziyo lwamaxesha athile, yenza lula ulawulo lwe-inventri ngelixa ihlangabezana neemfuno ezisisiseko zokubala.

Nangona kunjalo, amashishini kufuneka athathele ingqalelo imida yawo, kubandakanywa ukungabikho kwedatha yexesha langempela kunye nokungachaneki okunokwenzeka, xa bethatha isigqibo sokuba ihambelana nemodeli yabo yokusebenza. Kwabo baneemfuno zoluhlu oluguquguqukayo, inkqubo yoluhlu olungapheliyo ibonelela ngenye indlela yale mihla. Ekugqibeleni, ukhetho phakathi kweenkqubo luxhomekeke kwizinto ezifana nomthamo wentengiselwano, ukufumaneka kwezixhobo, kunye neenjongo zeshishini lexesha elide.

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