Iindleko zeempahla ezithengiswayo (COGS) zingaphezulu kwegama elinoonobumba abane. Xa uqikelela inzuzo yeshishini lakho, inomsebenzi omkhulu wokubaluleka. Ngenxa yoko, ufumana ulawulo kunye nokukwazi ukwenza izigqibo ezifanelekileyo ngokwasezimalini ngokuqonda ukuba i-COGS ingena njani kwishishini lakho.
Ngaloo nto engqondweni, eli nqaku liza kuqala lihamba malunga noko kufuneka ukwazi malunga neendleko zeempahla ezithengisiweyo, ngaphambi kokuba ungene nzulu kwaye ubonise indlela yokubala kunye nokuba yintoni efakwe kwiindleko zeempahla ezithengiswayo.
Isiqulatho
Lithini ixabiso lempahla ethengiswayo?
Injongo yeendleko zeempahla ezithengiswayo
Kubandakanywa ntoni kwiindleko zeempahla ezithengisiweyo?
Uzibala njani iindleko zeempahla ezithengisiweyo?
Iindleko zempahla ethengisiweyo umzekelo
Umgca osezantsi
Lithini ixabiso lempahla ethengiswayo?
Iindleko zeempahla ezithengisiweyo (COGS) yindleko iyonke yenkampani (indleko ngqo) ukuvelisa imveliso. Ubukhulu becala, iindleko zibandakanya imathiriyeli ekrwada kunye neendleko zabasebenzi. Kodwa, uninzi lwamashishini lubandakanya iindleko ezingathanga ngqo njengokuthumela kunye nokuhanjiswa njengenxalenye yeCOGS.
Umgaqo wayo nayiphi na indleko inkampani eya kuthi ingene kuyo phambi kokuthengisa imveliso yindleko efuna ukuphendulwa. Ngoko ke, naziphi na iindleko ezivela emva kokuvelisa kunye nokuthunyelwa kwemveliso yindleko kodwa eyahlukileyo kwiindleko zokuqala ezithe ngqo.
Ngokunyuka kwengeniso, izibonelelo ezingakumbi zidla ngokufuneka ukuvelisa iimpahla. Ngoko ke, i-COGS iphakama ngokunyuka kwengeniso yokuthengisa. Rhoqo, i-COGS iza kwindawo yesibini emva kwengeniso yentengiso kwingxelo yengeniso yenkampani.
Ezinye iindleko ezithe ngqo zinokumiselwa njengeendleko zefektri ezingahambelani nemveliso, ukugcinwa, kunye nezinye ezinokuthi inkampani iqwalasele iindleko. Ii-overheads zolawulo jikelele nazo aziyonxalenye yeCOGS.
Amashishini ahlala ebangela ukuba i-COGS ihlukane, inyuse iingeniso zabo, kunye neenjongo zerhafu. Iindleko ezenziweyo zikwabizwa ngokuba ziindleko zokwenza ishishini.
Ngokunjalo, i-COGS isetyenziselwa ukubala i Inzala yokuqala phambi kokucuntsulwa kwinkampani ephuma kwingeniso epheleleyo thabatha iCOGS.
Injongo yeendleko zeempahla ezithengiswayo
Injongo ye-COGS ikakhulu kukuseka eyona ndleko yokuvelisa urhwebo phakathi kwexesha elithile. Iindleko zemveliso zinokunyuka amaxesha ngamaxesha ngokuxhomekeke ekwenyukeni kwamaxabiso kunye neendleko zemathiriyeli ekrwada.
Iimpahla eziveliswayo ezingathengiswanga okanye ezigcinwe kwi-inventri ngexesha lobalo-mali aziyonxalenye ye-COGS. Ngokomzekelo, iimoto eziveliswe kunyaka ofanayo ezingathengiswayo aziyi kuba yinxalenye yeCOGS. Ke, i-COGS echanekileyo inceda abaphathi kunye nabatyali mali balandelele ukusebenza kweshishini.
Ukusebenza kakuhle kuyo nayiphi na inkampani kuya kuvela kwibhalansi eseleyo phakathi kweCOGS kunye nengeniso yokuthengisa. I-COGS ephezulu itya kumda wengeniso yenkampani echaphazela ingeniso eseleyo kodwa ilungele iinjongo zerhafu yengeniso.
Umzekelo, xa kubalwa zonke iindleko zoshishino kuquka iCOGS, inkampani ihlawula iindleko ezikhankanyiweyo kwingeniso iyonke xa kufuneka kuthunyelwe irhafu. Oku kuthetha ukuba inkampani ihlawula irhafu kwingeniso eshiyekileyo, inciphisa isixa esipheleleyo serhafu etyalwayo xa ihlawula irhafu.
Enyanisweni, ngelixa i-COGS ephezulu inciphisa irhafu, ishishini ekugqibeleni lilahlekelwa ngenxa yokuba inzuzo yenkampani iyancipha. Kubalulekile ukulawula ngokufanelekileyo i-COGS ukwandisa inzuzo.
Ukugcina i-COGS ephantsi iguqulela kwingeniso ephezulu kunye nembuyekezo entle kubaninizabelo.
Kubandakanywa ntoni kwiindleko zeempahla ezithengisiweyo?
- izinto
- laboratory
- Operations
Ixabiso lempahla ethengisiweyo lihlala lixabiso lehoseyile yento nganye, equka iindleko ezithe ngqo zabasebenzi ezinxulumene nokuveliswa kwemveliso nganye.
izinto
- Ezinye imathiriyeli ekrwada kwiimveliso ezikhethiweyo zinokunqongophala, kungoko zinokubiza kwaye emva koko ziqhubele phambili iCOGS.
- Iindleko zezinye izinto ezisetyenzisiweyo kunye nemathiriyeli ekrwada ukukhupha imveliso yokugqibela
- Ukuthengwa ngokungafanelekanga kwezinto ezinokuthi zibe nesiphumo seendleko eziphindiweyo ekubeni inkampani inyanzelekile ukuba ithenge kwakhona ezo zichanekileyo
- Ukufumana imathiriyeli ekrwada engekho mgangathweni enokufuna ukwenziwa ngokutsha kwemveliso
laboratory
- Iimveliso ezintsonkothileyo zifuna abasebenzi abakhethekileyo ukuze zivelise. Okukhona imveliso intsonkothe ngakumbi, kokukhona umsebenzi uya kuba neendleko eziphezulu
- Uthungelwano losasazo oluluqilima lixabiso elinokubandakanya iiofisi zesathelayithi, iindleko zokuthumela ngenqanawa, okanye iilori zenkampani ezihambisa iimveliso ezifuna amafutha, ukugcinwa, kunye nabasebenzi ukuze baqhube.
- Iindleko zokufumana iinxalenye ezisecaleni kunye neenjineli zokukhuphela ukugcinwa kwehardware yenkampani kunye nesoftware
- Abasebenzi basefektri: Imbuyekezo yabaphathi beendibano, abaphathi, kunye nabasebenzi bomgca wemveliso
Operations
- Abasebenzi baseofisini: Imbuyekezo kubaphathi, iindleko zolawulo, kunye nawuphi na omnye umqeshwa ofisi
- Iindleko zeebhili ezisetyenziswayo, irenti yeofisi, kunye nazo naziphi na ezinye iindleko ezivela ngelixa kusenziwa izinto
Ukwahlula phakathi kweendleko ezithe ngqo nezingathanga ngqo
Umehluko phakathi iindleko ezithe ngqo nezingathanga ngqo inceda kubalo lweCOGS. Ngokusisiseko, i-COGS yamkelwa ngokubanzi njengexabiso elithe ngqo kwimveliso. Ukwahlula iindleko kuqinisekisa iziphumo ezichanekileyo zengeniso epheleleyo yenkampani.
Iindleko ezithe ngqo ziquka:
- Imathiriyeli ekrwada okanye ukuthengiswa kwakhona
- Iindleko zoluhlu lweemveliso eziveliswayo
- Izibonelelo zemveliso yorhwebo
- Iindleko zokupakisha
- Irente kunye neenkonzo
Iindleko ezingathanga ngqo zezi zilandelayo:
- Abantu ababandakanyekayo ekuqondeni imveliso
- Iindleko zolawulo
- Ukugcina iindleko zemveliso
- Izixhobo zokwenza urhwebo
- Izixhobo zabasebenzi baseofisini
- Iindleko zokuhla kwezixhobo
Uzibala njani iindleko zeempahla ezithengisiweyo?
I-COGS iqalisa uluhlu lwezinto ezithengiweyo ngeli xesha lichaziweyo thabatha uluhlu lwempahla oluphela olumelwe ngolu hlobo:
- Ukuqala kwe-Inventory + Ukuthenga - Ukuphela kwe-inventri = COGS
Imveliso yangaphambili engathengiswanga kunyaka ophelileyo iziswe phambili kwaye idityaniswe nemveliso yangoku phantsi koluhlu lokuqala.
Ekupheleni konyaka, nantoni na engakhange ithengiswe ithatyathwa kwisimbuku se-inventri yokuqala kunye nezinto ezithengiweyo zonyaka. Iziphumo yi-COGS yonyaka ogqityiweyo.
Iindleko zempahla ethengisiweyo umzekelo
Ukucinga ukuba uluhlu lwenkampani ekuqaleni konyaka yi-30,000 yeedola. Yathenga i-$9,000 unyaka wonke. Ekupheleni konyaka, i-inventri yokuphela kwenkampani yi-10,000 yeedola.
Ukufumana i-COGS usebenzisa ifomula ekhankanyiweyo ngaphambili:
($30,000 + $9,000) – $10,000 = $29,000
COGS = $29,000
Umgca osezantsi
Kuyo nayiphi na inkampani okanye ishishini ukwenza itshati indlela enengeniso, ukunikela ingqalelo ekufutshane kwi-COGS kubalulekile. Ukulinganisa i-COGS kunye nengeniso yentengiso yimetric ebalulekileyo egcina inkampani isebenza kwaye izinzile, iqinisekisa inzuzo enentsingiselo.
