Izindleko zezimpahla ezithengiswayo (COGS) zingaphezu nje kwegama elinezinhlamvu ezine. Uma ulinganisa inzuzo yebhizinisi lakho, linokuhambisana okukhulu. Ngenxa yalokho, uthola ukulawula kanye nekhono lokwenza izinqumo eziphusile ngokwezezimali ngokuqonda ukuthi i-COGS ingena kanjani ebhizinisini lakho.
Unalokho engqondweni, lesi sihloko sizoqala sidlule kulokho okudingeka ukwazi mayelana nezindleko zezimpahla ezithengisiwe, ngaphambi kokujula nokubonisa ukuthi zibalwa kanjani nokuthi yini efakwe ezindlekweni zezimpahla ezithengisiwe.
Okuqukethwe
Ziyini izindleko zezimpahla ezithengiswayo?
Inhloso yezindleko zezimpahla ezithengisiwe
Yini efakiwe ezindlekweni zezimpahla ezithengisiwe?
Uzibala kanjani izindleko zempahla ethengiswayo?
Izindleko zezimpahla ezithengisiwe isibonelo
Isiphetho sendaba
Ziyini izindleko zezimpahla ezithengiswayo?
Izindleko zezimpahla ezithengiswayo (COGS) yisamba sezindleko zenkampani (izindleko eziqondile) zokukhiqiza umkhiqizo. Ikakhulukazi, izindleko zifaka phakathi izinto zokusetshenziswa kanye nezindleko zabasebenzi. Kodwa, amabhizinisi amaningi afaka izindleko ezingaqondile njengokuthumela nokusabalalisa njengengxenye ye-COGS.
Umgomo yinoma yiziphi izindleko inkampani ezongena kuzo ngaphambi kokuthengisa umkhiqizo yizindleko ezidinga ukubalwa kwezimali. Ngakho-ke, noma yiziphi izindleko eziphakama ngemva kokukhiqiza nokuthumela umkhiqizo ziyizindleko kodwa zihlukile ezindlekweni eziqondile zasekuqaleni.
Ngokukhula kwemali engenayo, izinsiza ezengeziwe ngokuvamile zidingeka ukuze kukhiqizwe impahla. Ngakho-ke, i-COGS iyakhuphuka ngokukhuphuka kwemali engenayo yokuthengisa. Ngokuvamile, i-COGS iza isibili kunemali engenayo yangemva kokuthengisa esitatimendeni semali engenayo yenkampani.
Ezinye izindleko eziqondile zingaba izindleko ezimile njengezindleko zefekthri ezingahlobene nokukhiqiza, ukugcinwa, nokunye inkampani engase icabangele izindleko. Ama-overheads okuphatha okuvamile nawo awayona ingxenye ye-COGS.
Amabhizinisi ahlala efaka i-COGS ukuze aphule, akhulise inzuzo yawo, nezinjongo zentela. Izindleko ezitholiwe zaziwa nangokuthi izindleko zokwenza ibhizinisi.
Ngokufanayo, i-COGS isetshenziselwa ukubala i- inzalo enkulu enkampanini ewumphumela wemali engenayo isiyonke kukhishwe i-COGS.
Inhloso yezindleko zezimpahla ezithengisiwe
Injongo ye-COGS ngokuyinhloko ukuthola izindleko zangempela zokukhiqiza okuthengiswayo phakathi nesikhathi esithile. Izindleko zokukhiqiza zingase zikhuphuke isikhathi nesikhathi kuye ngokwehla kwamandla emali kanye nezindleko zezinto ezingavuthiwe.
Izimpahla ezikhiqiziwe ezingathengiswa noma ezigcinwe ku-inventory ngesikhathi sokubalwa kwemali aziyona ingxenye ye-COGS. Isibonelo, izimoto ezikhiqizwa ngonyaka ofanayo ezingathengiswa ngeke zibe yingxenye ye-COGS. Ngakho-ke, i-COGS enembile isiza abaphathi nabatshalizimali ukuthi balandelele ukusebenza kwebhizinisi.
Ukusebenza kahle kwanoma iyiphi inkampani kuzovela ebhalansi esele phakathi kwe-COGS nemali engenayo yokuthengisa. I-COGS ephezulu idla emalini yenzuzo yenkampani ethinta inzuzo yonke kodwa ifanele izinjongo zentela yeholo.
Isibonelo, lapho kubalwa zonke izindleko zebhizinisi ezihlanganisa i-COGS, inkampani ikhokha izindleko ezishiwo uma kuqhathaniswa nesamba semali engenayo uma kufanele ukuthunyelwa kwentela. Lokhu kusho ukuthi inkampani ikhokha intela emalini engenayo, yehlisa inani lezintela ezikweletwayo lapho ikhipha intela.
Empeleni, ngenkathi i-COGS ephezulu inciphisa izintela, ibhizinisi ligcina lilahlekelwe ngoba inzuzo yenkampani iyancipha. Kubalulekile ukuphatha ngempumelelo i-COGS ukuze kwandiswe inzuzo.
Ukugcina i-COGS ephansi kuhumusha inzuzo ephezulu kanye nezinzuzo ezinhle zabanikazi bamasheya.
Yini efakiwe ezindlekweni zezimpahla ezithengisiwe?
- Materials
- Labor
- Operations
Izindleko zezimpahla ezithengisiwe ngokuvamile ziyintengo ye-wholesale yento ngayinye, ehlanganisa izindleko eziqondile zabasebenzi ezihlobene nokukhiqiza impahla ngayinye.
Materials
- Ezinye izinto zokusetshenziswa zemikhiqizo ekhethiwe zingaba yindlala, yingakho zingabiza futhi kamuva ziqhubekisele phambili i-COGS.
- Izindleko zezinye izinto ezisetshenziswa kanye nezinto ezingavuthiwe ukukhipha umkhiqizo wokugcina
- Ukuthengwa okungalungile kwezinto okungase kubangele izindleko eziphindwe kabili njengoba inkampani iphoqeleka ukuthi ithenge kabusha ezifanele
- Ukutholwa kwezinto ezingavuthiwe ezingase kudinge ukwenziwa kabusha komkhiqizo
Labor
- Imikhiqizo eyinkimbinkimbi idinga abasebenzi abakhethekile ukuze ikhiqize. Uma umkhiqizo uyinkimbinkimbi, umsebenzi uzobiza kakhulu
- Inethiwekhi yokusabalalisa eqinile izindleko ezingase zibandakanye amahhovisi esathelayithi, izindleko zokuthumela, noma amaloli enkampani ukuthutha imikhiqizo edinga uphethiloli, ukulungiswa, kanye nabasebenzi ukuze basebenze.
- Izindleko zokuthola izingxenye eziyisipele kanye nonjiniyela bokukhipha umsebenzi ukuze kugcinwe ihadiwe nesoftware yenkampani
- Izisebenzi zasefekthri: Isinxephezelo sabaphathi bomugqa wokuhlanganisa, abaphathi, nabasebenzi bomugqa wokukhiqiza
Operations
- Abasebenzi basehhovisi: Isinxephezelo sabaphathi, izindleko zokuphatha, kanye nanoma yisiphi esinye isisebenzi sasehhovisi
- Izindleko zezikweletu zezinsiza, ukuqashwa kwehhovisi, nanoma yiziphi ezinye izindleko eziphakamayo ngenkathi kukhiqizwa izinto
Ukwehlukanisa phakathi kwezindleko eziqondile nezingaqondile
Umehluko phakathi izindleko eziqondile nezingaqondile isiza ekubalweni kwe-COGS. Empeleni, i-COGS yamukelwa kabanzi njengezindleko eziqondile zokukhiqiza. Ukwehlukanisa izindleko kuqinisekisa umphumela onembile wenzuzo yonke yenkampani.
Izindleko eziqondile zifaka:
- Izinto ezingavuthiwe noma okuthengiswayo okuzothengiswa kabusha
- Izindleko zokusungula zemikhiqizo ekhiqiziwe
- Izimpahla zokukhiqiza okuthengiswayo
- Izindleko zokupakisha
- Ukuqasha nezinsiza
Izindleko ezingaqondile zimi kanje:
- Abantu abathintekayo ekuqapheleni umkhiqizo
- Izindleko zokuphatha
- Ukugcina izindleko zomkhiqizo
- Izisetshenziswa zokukhiqiza izinto ezithengiswayo
- Izimpahla zabasebenzi basehhovisi
- Izindleko zokwehla kwezisetshenziswa
Uzibala kanjani izindleko zempahla ethengiswayo?
I-COGS iqala i-inventory engezwe ekuthengeni phakathi nalesi sikhathi esishiwo kukhishwe uhlu lwamagama lokugcina olumelwe njengokuthi:
- I-Inventory Eqalayo + Ukuthenga - Ukuphela kokusungula = COGS
Okuthengiswayo kwangaphambilini okungathengiswanga onyakeni odlule kulethwa phambili futhi kuhlanganiswe nokukhiqizwa kwamanje ngaphansi kohlu lokuqala.
Ekupheleni konyaka, noma yini engazange ithengiswe isuswa enanini eliphelele le-inventory yokuqala kanye nokuthengwa konyaka. Umphumela uba yi-COGS yonyaka ophelile.
Izindleko zezimpahla ezithengisiwe isibonelo
Kucatshangwa ukuthi i-inventory yenkampani ekuqaleni konyaka i-$ 30,000. Yenze ukuthenga okubiza u-$9,000 unyaka wonke. Ekupheleni konyaka, i-inventory yokugcina yenkampani ingu-$10,000.
Ukuze uthole i-COGS usebenzisa ifomula egqanyiswe ngaphambilini:
($30,000 + $9,000) - $10,000 = $29,000
I-COGS = $29,000
Isiphetho sendaba
Kunoma iyiphi inkampani noma ibhizinisi ukuhlela indlela enenzuzo, ukunaka kakhulu i-COGS kubalulekile. Ukulinganisa imali ye-COGS nemali yokuthengisa kuyimethrikhi ebalulekile egcina inkampani isebenza futhi izinzile, iqinisekisa inzuzo enengqondo.
