Ukuqonda i-Periodic Inventory System

Isistimu yokusungula yezikhathi ezithile iyindlela yokulandela umkhondo lapho ukubuyekezwa kwamarekhodi e-inventory kanye nezindleko zezimpahla ezithengisiwe (COGS) kwenzeka kuphela ekupheleni kwesikhathi sokubala. Le ndlela ihlukile ohlelweni lokusungula lwaphakade, olubuyekeza amazinga nezindleko ngesikhathi sangempela. Nakuba isistimu yezikhathi ilula futhi ibiza kakhulu, idinga ukubala kwezinto ezibonakalayo ukuze kuqinisekiswe ukunemba.

Indlela I-Periodic Inventory System esebenza ngayo

Ngaphansi kwesistimu ye-inventory yezikhathi ezithile, amabhizinisi awalandeleli ngokuqhubekayo izinguquko ze-inventory. Esikhundleni salokho, bathembele ekubalweni kwezinto ezibonakalayo ezenziwa ngezikhathi ezithile, ngokuvamile ekupheleni kwenkathi yokubala. Uhlelo lubala i-COGS lisebenzisa ifomula elandelayo:

I-COGS = I-Inventory Eqalayo + Ukuthengwa Kwempahla −Iphetha Inventory

Le ndlela idinga idatha enembile ekufakweni kokuqala, ukuthengwa kwempahla phakathi nenkathi, kanye nokubala komzimba kokugcina ukuze kunqunywe uhlu lwesiphetho.

Isibonelo, umthengisi osebenzisa isistimu yezikhathi ezithile angahlola amaleveli esitoko ekuqaleni kwenyanga (uhlu lokuqala lwempahla), engeze okuthengiwe phakathi nenyanga, futhi akhiphe uhlu lwamagama olubalwe ekupheleni kwenyanga. Le ndlela inquma ukuthi kungakanani okuthengisiwe phakathi naleso sikhathi.

Izinzuzo ze-Periodic Inventory System

• Kuqiza kahle
  Uhlelo lwezikhathi ezithile luyonga kakhulu, ikakhulukazi kumabhizinisi amancane noma izinhlangano ezinamavolumu aphansi okwenziwayo. Ayidingi ubuchwepheshe obuthuthukisiwe njengezikena zebhakhodi noma amasistimu wendawo yokuthengisa (POS), ukwehlisa izindleko zokusebenzisa.
• Ilula
  Amabhizinisi anemisebenzi eqondile yokusungula athola isistimu yokusungula ngezikhathi ezithile kulula ukuyiphatha. Akudingi izibuyekezo eziqhubekayo ku-akhawunti yokusungula, ukwenza ukugcinwa kwamarekhodi kube lula.
• Ukuvumelana nezimo Kwamabhizinisi Amancane
  Amabhizinisi amancane avame ukuba nezinsiza ezilinganiselwe futhi angazuza ezindlekweni eziphansi kanye nokusebenza kalula kwesistimu yezikhathi ezithile.
• Ifanele Izimboni Ezithize
  Uhlelo lufanelekile ezimbonini lapho inzuzo yempahla iphansi noma lapho izinto zokusungula zingathengiswa kakhulu, njengezindawo zobuciko noma izitolo zakudala.

Izinselelo ze-Periodic Inventory System

Nakuba isistimu ye-inventory yezikhathi ezithile inikeza izinzuzo, futhi inemikhawulo eyenza ingalungeli kakhulu amabhizinisi anomsebenzi ophezulu wokusungula.

• Izinkinga Zokunemba
  Ngenxa yokuthi isistimu incike ekubalweni kwempahla ebonakalayo, ukungezwani kungase kuvele ngenxa yokweba, ukulahlekelwa, noma iphutha lomuntu. Lokhu kungalungile kungahlanekezela izitatimende zezimali namarekhodi e-inventory.
• Izibalo Zomzimba Ezidla Isikhathi
  Ukwenza ukubala kwe-inventory yangempela kungase kudle isikhathi futhi kusebenze kanzima, ikakhulukazi kumabhizinisi anempahla enkulu.
• Imibono Ebambezelekile
  Uhlelo aluhlinzeki ngedatha yesikhathi sangempela kumazinga we-inventory, okwenza kube nzima kubanikazi bamabhizinisi ukuphendula ngokushesha kuzinguquko ezifunwayo noma ukuphazamiseka kochungechunge lokuhlinzeka.
• Ukuncika Ezikhathini Zokubala
  Isistimu yezikhathi ezithile incike kakhulu ekupheleni kwesikhathi sokubala ukuze uthole inani lempahla enembile nokubala kwe-COGS. Lokhu kunciphisa ukusetshenziswa kwayo ekuphathweni kokusungula okuguquguqukayo.

Ukuqhathanisa ama-Periodic and Perpetual Inventory Systems

Isistimu ye-inventory ngezikhathi ezithile ihluke kakhulu nesistimu engapheli ngezindlela eziningana:

• I-Periodic Inventory System
  • Ibuyekeza amarekhodi e-inventory kuphela ekupheleni kwesikhathi sokubala.
  • Idinga ukubalwa kwezinto ezibonakalayo ukuze kunqunywe amazinga esitoko.
  • Ifanele amabhizinisi anezidingo ezilula zokusungula noma imisebenzi emincane.
• I-Perpetual Inventory System
  • Ibuyekeza amarekhodi e-inventory ngesikhathi sangempela ngakho konke okwenziwayo.
  • Isebenzisa ubuchwepheshe obufana nezikena zebhakhodi namasistimu e-POS ngokunemba.
  • Ilungele amabhizinisi anamanani aphezulu okwenziwayo noma izidingo zokusungula eziyinkimbinkimbi.

Uhlelo ngalunye lunokufaneleka kwalo, futhi amabhizinisi kufanele akhethe ngokusekelwe ezidingweni zawo ezithile, umthamo wokwenziwe, nezinsiza.

Iqhaza Lokusungula Okubonakalayo Libala

Izibalo ze-inventory ezingokoqobo ziyingxenye yesistimu yokusungula yezikhathi ezithile. Amabhizinisi abala mathupha izinto ze-inventory ngezikhathi ezihleliwe ukuze ahlanganise amarekhodi. Nakuba le nqubo idinga abasebenzi abaningi, iqinisekisa ukuthi amazinga e-inventory kanye nokulinganisa kuhambisana nesitoko sangempela esisesandleni.

Ukuze kwenziwe lula le nqubo, amanye amabhizinisi asebenzisa isofthiwe yokuphatha uhlu lwempahla ukuze enze imibiko noma ahlele uhlu lwamagama ngaphambi kokubala.

I-accounting kanye ne-Periodic Inventory System

Isistimu yezikhathi ezithile yenza lula izici ezithile zokubala kodwa idinga ukunakwa okucophelela phakathi nokubikwa kwezimali. Amabhizinisi abala i-COGS ekupheleni kwesikhathi ngasinye sokubala, okuthinta ngokuqondile isitatimende semali engenayo kanye nenzuzo iyonke.

Izinyathelo Ezibalulekile Zokubalwa Kwezimali Ngohlelo Lwezikhathi:

• Rekhoda ukuthengwa kwempahla ku-akhawunti yokuthenga ehlukile kunokubuyekeza i-akhawunti yokusungula.
• Ekupheleni kwesikhathi, lungisela i-inventory yokuqala kanye ne-inventory yokugcina ukuze ubale i-COGS.
• Buyekeza ileja evamile futhi ulungise izitatimende zezimali usebenzisa idatha yokusungula.

Le ndlela idinga ukufakwa kwejenali embalwa phakathi naleso sikhathi kodwa idinga ukubuyisana okuphelele ekupheleni komjikelezo wokubala.

Izindlela Zokulinganisa Impahla Kuhlelo Lwezikhathi

Amabhizinisi asebenzisa isistimu ye-inventory yezikhathi ezithile angakhetha ezindleleni ezihlukene zokuhlolwa kwempahla, okuhlanganisa:

• I-FIFO (Okokuqala Kungene, Kuphume Okokuqala)
  I-FIFO ithatha ngokuthi izinto zokuqala ezithengiwe ngezokuqala ezithengisiwe, zihambisana nokugeleza kwempahla kwangempela ezimbonini eziningi.
• I-LIFO (Igcine ukungena, iphume kuqala)
  I-LIFO ithatha ngokuthi ukuthengwa kwempahla kwakamuva kuthengiswa kuqala, okungase kubonise kangcono amanani entengo emakethe kodwa okungavamile ukusetshenziswa ngaphandle kwase-US.
• I-Weighted Average
  Le ndlela ibala izindleko ezimaphakathi zezinto ze-inventory, ukwenza kube bushelelezi ukuguquguquka kwentengo nokunikeza indlela elinganiselayo yokulinganisa uhlu.

Ukukhetha indlela yokulinganisa yohlu lwempahla efanele kuthinta izitatimende zezezimali nezibopho zentela, ngakho amabhizinisi kufanele acabangele imigomo yawo yokusebenza neyezimali lapho enquma.

Kungani Amanye Amabhizinisi Ekhetha I-Periodic Inventory System

Uhlelo lokusungula lwezikhathi ezithile luhlala luyinketho ethandwayo emabhizinisini amancane nezimboni ezinobunzima obuncane bokusungula. Ubulula bayo kanye nokusebenza kahle kwezindleko kuyenza ifinyeleleke emabhizinisini okungenzeka angadingi ukunemba kwesistimu engapheli.

Izizathu Ezibalulekile Zokukhetha Uhlelo Lwezikhathi:

• Ivolumu Yokuthengiselana Ephansi: Ilungele amabhizinisi anokuthengisa okungavamile noma inzuzo yokusungula.
• Izingqinamba Zesabelomali: Ifanele izinhlangano ezingakwazi ukutshala izimali ezinhlelweni zokuphatha izinto ezithuthukile.
• Izinsiza Ezinomkhawulo: Kulula ukusebenzisa nokuphatha ngaphandle kokuqeqeshwa okukhethekile noma ubuchwepheshe.

Ukuguqulwa kusuka ku-Periodic kuya kuma-Perpetual Systems

Njengoba amabhizinisi ekhula, angase adlule imikhawulo yesistimu yokusungula yezikhathi ezithile. Ukushintshela kusistimu ye-inventory engapheli kuvumela izibuyekezo zesikhathi sangempela, ukunemba okuthuthukisiwe, nokuphathwa kwempahla okuthuthukisiwe.

Izinyathelo zokuguqula:

1. Tshala ezinhlelweni ze-POS, izikena zebhakhodi, noma isofthiwe yokubala esekela izibuyekezo zempahla yesikhathi sangempela.
2. Qeqesha abasebenzi ukuthi basebenzise uhlelo olusha ngempumelelo.
3. Yenza ucwaningo olunzulu lokusungula ukuze uthole idatha enembile yokuqala.

Nakuba uguquko ludinga ukutshalwa kwezimali nomzamo, izinzuzo zesikhathi eside zivame ukudlula izinselele zokuqala.

Umugqa Ongezansi

Isistimu ye-inventory yezikhathi ezithile iyindlela eqondile nengabizi kakhulu yokulandelela i-inventory, ifanele ikakhulukazi amabhizinisi amancane noma lawo anenzuzo encane yokusungula. Ngokuthembela ekubalweni kwe-inventory ebonakalayo kanye nezibuyekezo zezikhathi ezithile, kwenza ukuphathwa kwe-inventory kube lula kuyilapho kuhlangatshezwana nezidingo zokubala eziyisisekelo.

Kodwa-ke, amabhizinisi kufanele acabangele ukulinganiselwa kwawo, okuhlanganisa ukuntuleka kwedatha yesikhathi sangempela kanye nokungalungi okungenzeka, lapho enquma ukuthi ihambisana yini nemodeli yawo yokusebenza. Kulabo abanezidingo zokusungula eziguqukayo, uhlelo lokusungula lwaphakade lunikeza enye indlela yesimanjemanje. Ekugcineni, ukukhetha phakathi kwamasistimu kuncike ezintweni ezifana nevolumu yokwenziwe, ukutholakala kwensiza, nemigomo yebhizinisi yesikhathi eside.

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