Izinga lokushintshwa kwempahla lidlala indima enkulu ekunqumeni inzuzo noma ukulahlekelwa kwamabhizinisi.
Kuphinde kusize amabhizinisi ukuthi enze izinqumo ezibalulekile eziphathelene nokuthengisa kwawo. Ngokufanelekile, isilinganiso senzuzo yanoma yiliphi ibhizinisi akufanele sibe phezulu kakhulu noma sibe phansi. Nokho, lokhu kuncike ohlotsheni lwemboni yomuntu kanye nemikhuba yokuthenga yabathengi bakhe.
Qhubeka ufunde ukuze uqonde ukuthi siyini isilinganiso senzuzo yempahla, futhi ufunde ukuthi singasetshenziswa kanjani ebhizinisini lakho namuhla!
Okuqukethwe
Iyini i-inventory turnover ratio, futhi kungani ibalulekile?
Indlela yokubala isilinganiso senzuzo ye-inventory?
Yini isilinganiso esihle sokubalwa kwempahla?
Imicabango yokugcina ngenani le-inventory turnover
Iyini i-inventory turnover ratio, futhi kungani ibalulekile?
Isilinganiso se-inventory turnover sikala inani lokuthengisa kanye nesitoko kabusha ibhizinisi elikwenzayo ngesikhathi esithile. Futhi, ungasebenzisa ifomula ukubala inani lezinsuku ezizozithatha ukuthengisa uhlu.
Ekubaleni isilinganiso senzuzo, izindleko zezimpahla ezithengisiwe zihlukaniswa nge-inventory emaphakathi yesikhathi esifanayo. Izilinganiso eziphezulu zibonisa ukuthengisa okuqinile, kuyilapho izilinganiso eziphansi zifiseleka kancane; nakuba kukhona okuhlukile.
Njengoba i Izilinganiso zokushintshwa kwempahla zingakhuphuka noma ukuncipha ngenxa yezimo, kuvumela amabhizinisi ukuthi enze izinqumo ezibalulekile. Ukushintshwa kwe-inventory kusiza futhi ukuhlonza amayunithi angasebenzi kahle, ekugcineni kuthuthukiswe impilo yezezimali nokwandisa inzuzo.
Isibonelo sesilinganiso senzuzo ye-inventory yithrendi ye-Walmart. Isitayela saminyaka yonke se-Walmart yokukala isilinganiso senzuzo ye-inventory yayo isize ukuthuthukisa ukusebenza kahle kwebhizinisi layo, ukunciphisa izindleko zokusebenza kanye nokukhulisa inzuzo.
Ukulandelela inzuzo yempahla kungasiza amabhizinisi athuthukise izici ezihlukahlukene, okuhlanganisa amanani, ukukhiqiza, ukuphathwa kwempahla, ukumaketha, nokuthenga.
Ake sicabange ukuthi uthengisa umkhiqizo ongaba ngu-$20,000 ngonyaka ngokutshala imali eyisamba senzuzo engu-$25000. Usibala kanjani isilinganiso sakho senzuzo?
Yebo, kunezindlela ezimbili zokwenza lokhu.
Ungathenga umkhiqizo ngo-$20,000 ngesikhathi esisodwa noma uwuthenge ngezinga elincane. Lokhu kusho ukuthi ungakwazi ukuthenga izikhathi ezine kuya kweziyisihlanu ngonyaka ngenani elifanayo lenzuzo kodwa ngokutshalwa kwezimali okungu-$15,000 njalo uma ubuyisela kabusha.
Inzuzo ukuthi njalo uma uthenga izinto ezincane esitolo sakho, ungatshala imali kwezinye izici zebhizinisi lakho ukuze wenze inzuzo eyengeziwe.
Bona uhlu lwezilinganiso zokutholwa kwempahla kusuka kusibonelo sethu:
| Izindleko Zezimpahla Ezithengiswa Minyaka Yonke | Inventory Investment | Inventory Iyajika |
| $20000 | $20000 | 1 |
| $20000 | $10000 | 2 |
| $20000 | $5000 | 4 |
| $20000 | $2500 | 8 |
Nakuba lokhu kutshalwa kwezimali kuyindlela ehlakaniphile yokubala isilinganiso senzuzo, kuhle kakhulu emabhizinisini athile—ikakhulukazi lawo anenzuzo ephansi ye-inventory. Kungani? Ngoba bavumela ukutshalwa kwezimali ukuthi kusabalale ebhizinisini lonke kunokuba kusetshenziswe kuphela ezimpahleni ezingase zehle.
Indlela yokubala isilinganiso senzuzo ye-inventory?
Isilinganiso sokutholwa komuntu esifanelekile sincike kuphela kusayizi webhizinisi, izinsizakalo ezinikezwayo, kanye ne-supply chain. Ngakho-ke, ukuguqulwa kwempahla kungase kubonakale njengezilinganiso eziqondisa amabhizinisi ukuqonda isidingo samakhasimende, amanani, kanye nendlela yokukala.
Ukuze uhlole inzuzo ye-inventory yebhizinisi lakho, qonda ukuthi ibalwa kanjani usebenzisa ifomula yesilinganiso senzuzo ye-inventory.
Nakhu ukuthi ungakwenza kanjani lokhu:
1. Bala izindleko zezimpahla ezithengisiwe (COGS)
Izindleko zezimpahla ezithengisiwe zisho izindleko eziqondile zezimpahla ezithengiswa ibhizinisi - isibonelo, izindleko zezinto kanye nezindleko ezidingekayo ekukhiqizeni imikhiqizo.
Ukubala i-COGS ukuze usule izindleko futhi uhlole impilo yezezimali yebhizinisi lakho kubalulekile. Ungakwazi ukubala inani lezindleko zezimpahla ezithengisiwe ngokukhipha yonke inzuzo eyenziwe ngenzuzo yokuthengisa yebhizinisi.
Ukubala izindleko zezimpahla ezithengisiwe (COGS) kusiza futhi ukunquma inzuzo yakho yonke ngokukala izindleko ozenzile ebhizinisini lakho.
Ngemva kokubala i-COGS yakho, hlanganisa uhlu lwakho lwamagama olumaphakathi nebhizinisi.
2. Bala inani lokusungula
I-inventory emaphakathi ilinganisela inani le-inventory yakho okungenani ezikhathini zokubala ezimbili noma ngaphezulu. Ukuze ubale i-inventory emaphakathi, hlanganisa i-inventory ekuqaleni nasekupheleni kwenkathi elinganiselwe futhi uwahlukanise kabili.
Ungase futhi usebenzise isitoko sokugcina njengenye indlela yohlu lwamagama olumaphakathi uma ibhizinisi lakho lingahlangabezane nokuguquguquka kwesizini. Hlukanisa i-inventory yanyanga zonke ngo-12 ukuze uthole isilinganiso sonyaka.
Bese, ubale i-inventory turnover ratio ngokuhlukanisa izindleko zezimpahla ezithengisiwe nge-inventory emaphakathi.
Isilinganiso sakho senzuzo ye-inventory ekugcineni sinikeza ukuqonda ngenzuzo yemakethe yenhlanganisela ye-inventory iyonke noma isitoko esithile. Amabhizinisi aphumelelayo angaba nezinsuku ezimbalwa zokutholwa kwempahla ngonyaka, kodwa lokhu kuyahlukahluka ngesigaba somkhiqizo kanye nomkhakha wemakethe.
Yini isilinganiso esihle sokubalwa kwempahla?
Ukuhlaziywa okuhle kokutholwa kwempahla kufanele kulinganise ukuthengisa okuqinile namazinga amasheya kabusha.
Kudingeka ukuthi kube nenani elihle lokushintshwa kwempahla ukuze uphumelele, kungakhathaliseki uhlobo lwebhizinisi. Lokhu kuzokutshela ukuthi ukhulise ibhizinisi lakho noma cha. Uma usukucabangile lokho, ungaba nokulawula okungcono emananini futhi usebenzise amathuba okuthengisa alandelayo.
Ukuhlaziywa kwesilinganiso senzuzo yempahla futhi kuqondisa uchungechunge lokuhlinzekwa kwebhizinisi ukuze kuqedwe ukungasebenzi okuthinta ukuthengisa nenzuzo.
Nokho, lezi zilinganiso zenzuzo ziyahluka ngokwezimboni. Isibonelo, amabhizinisi emikhakheni eqhutshwa abathengi kungenzeka abe nenzuzo ephezulu. Ngokuphambene, amabhizinisi okunethezeka aphezulu ngokuvamile abona ukushintsha kwempahla ephansi kanye nezikhathi zokukhiqiza ezinde.
Nazi ezinye izici ezithinta isilinganiso se-inventory turnover ezimbonini ezahlukene:
Izimboni ezinenzuzo ephansi: Amabhizinisi apakishwe ngabathengi njengezitolo zegrosa noma abathengisi kufanele bagcine ukushintshana okuphezulu kwempahla ukuze kugcinwe inzuzo. Kungani? Ngoba ibhizinisi labo liqhutshwa ukufunwa okuphezulu, okungaguquki.
Ngakho-ke, esikhundleni sokukhulisa umkhawulo wenzuzo entweni eyodwa kuphela, lawa mabhizinisi enza inzuzo ehlanganisiwe ngokushintshana okungaguquki kwempahla. Imajini yabo ephansi ikwenza kube lula ukuthengisa nokubuyisela isitoko, okuhambisana nesidingo nokunikezwayo.
Izimboni ezinezindleko eziphezulu zokugcina: Isibonelo, izinkampani zama-elekthronikhi zabathengi kanye nemishini kufanele zigcine amazinga aphezulu okushintshana kwempahla. Isizathu silula. Imboni yabo iyaqhudelana futhi ithuthuka ngokushesha ngobuchwepheshe obusha. Ngakho-ke, ukubambelela esitokweni esidala kungase kubalahlekisele imali, yingakho kulindeleke ukuthi bathengise izimpahla futhi baphinde bathenge kabusha ngokushesha.
Amabhizinisi asezingeni eliphezulu. Isibonelo, amabhizinisi emfashini asezingeni eliphezulu afana nokunethezeka abathengisi bobucwebe noma abathengisi bezikhwama bangase bathwale kanzima ngenxa yohlobo lwamakhasimende abawahlinzekayo.
Ngenxa yalesi sizathu, kufanele bandise i-inventory yabo ukuze ikwazi ukubhekana namaketanga okunikezela angasebenzi kahle, kanye nokunye ukungasebenzi kahle.
Isilinganiso senzuzo ye-inventory ingaba phezulu kakhulu noma ibe phansi, kuye ngendawo yebhizinisi lomuntu. Ezimbonini eziningi, isilinganiso esifanelekile se-inventory turnover siphakathi kuka-5 no-10, okusho ukuthi inkampani ithengisa futhi iphinde ibeke isitoko njalo ngemva kwenyanga eyodwa kuya kwezimbili.
Amabhizinisi athengisa izinto ezibolayo azodinga isilinganiso esiphezulu ukuze agweme ukulahlekelwa kwempahla okubangelwa ukumoshakala.
Ngakho-ke, kubalulekile ukuthuthukisa izilinganiso zenzuzo ngokulungisa isu lamanani, ukubikezela, kanye nokuthenga kwebhizinisi okuzenzakalelayo.
Izindlela ezi-3 zokusebenzisa isilinganiso senzuzo ye-inventory
Njengoba kugqanyiswe ngenhla, kunezizathu ezinhle zokuthi kungani amabhizinisi kufanele abale isilinganiso sawo senzuzo yempahla.
Kodwa ake sibheke izindlela ezintathu zokusebenzisa isilinganiso senzuzo ebhizinisini lakho ukuze uthole imiphumela engcono kakhulu:
Inzuzo yokusungula ngomkhiqizo noma ngesigaba
Ngaphambi kokubala isilinganiso sakho senzuzo, kufanele uqoqe futhi ubale imikhiqizo yakho ngokusekelwe esigabeni sayo. Ikunikeza umbono wokuthi ungagcina noma cha ngezimpahla ezithile. Iphinde inqume ukuthi isilinganiso sakho senzuzo ye-inventory singaba phezulu noma sibe phansi.
Inzuzo ye-inventory yesizini
Njengoba sesishilo, isilinganiso sakho se-inventory turnover sincike ohlotsheni lwezimpahla ozithengisayo. Isibonelo, uma uthengisa izimpahla zesizini njengezingubo zasebusika, kufanele ubale ubude bempahla yesizini yakho ngaphambi kokuthenga ibhizinisi lakho. Igwema ukuba nemikhiqizo eyeqile okungenzeka ingasetshenziswa futhi ikunikeza inani eliqondile lezikhathi ozidingayo ukuze uphinde usike isitoko.
Isamba senzuzo ye-inventory
Ukubala inani eliphelele lenzuzo yebhizinisi lakho liyadingeka ukuze uhlole ukuthi mangaki amayunithi ento ngayinye ozowadinga ukuze usitoko ngezikhathi ezithile.
Nokho, ukuze uthole inzuzo enembayo ye-inventory, kufanele ulungise isilinganiso sakho senzuzo futhi usibale ngezigaba ozichazile. Lokhu kugwema ukunemba njengoba imikhiqizo ine-inventory turnovers kuye ngokuthi i-niche yayo.
Imicabango yokugcina ngenani le-inventory turnover
Ibhizinisi lakho lingathola ibhalansi ephelele phakathi kwamanani entengo, ukuphathwa kwempahla, kanye nokwenza inzuzo ngokushintsha kwezinto ezifanele.
Qinisekisa uchungechunge lokunikezela olubushelelezi ukuthuthukisa ukusebenza kwe-warehouse ukusheshisa ukungena nokuphuma kwezimpahla. Lokhu kuzothuthukisa ukulethwa kanye nokushintshwa kwe-inventory ngokuhamba kwesikhathi.
Futhi, sungula amasu amahle entengo ukuze ukhuphule isilinganiso sakho senzuzo yokusungula. Uma ususebenzisa lokho ngaphezu kwalabo oqhudelana nabo ngamanani afanayo, kwandisa izimfuno zezimpahla zakho futhi kusize ibhizinisi lakho lithole amamajini enzuzo aphezulu.
