Indlela yokubala izindleko zezimali ezithengiswayo zokukhiqiza itshe elishaywe?
Isikhathi:9 Januwari 2021
Ukubala i-Izindleko Zezimpahla Ezithengisiwe (COGS)Ukukhiqiza amalebula aphukile kuhilela ukuhlinzeka, ukuqoqwa, nokuqonda zonke izindleko ezihlobene nokukhiqiza nokuletha umkhiqizo. Lokhu kuhlanganisa izindleko eziqondile nezindleko ezingaqondile. Nansi imiyalelo eyinyathelo-ngenyathelo:
It appears that you did not provide any content to translate. Please provide the text you want translated to Zulu.Khomba Izingxenye Zesindleko
Ukuzuza ukuqonda isakhiwo sezindleko kubalulekile. Izinto ezisemqoka zokukhiqizwa kwezinhlayiya ezilahlwayo zibandakanya:
Izindleko eziqondile
- Izindleko Zempahla Esemqoka: Izindleko zethafa noma itshe elitholwe ezindaweni zokumba noma emisebenzini yokumba.
- Izindleko ZabasebenziIzinkokhelo nemiholo yabasebenzi abathintekayo ngqo ekukhiqizeni, njengabaphathi bemishini, abalayishi, abashayeli, kanye nabasebenzi bezimbotshana.
- Izindleko ZokucubungulaI am sorry, but it seems that you did not provide any content to translate. Please provide the text you would like to have translated to Zulu.
- Ukucwila, ukugqolozela, nokuhlunga izinqubo.
- Izindleko zokusebenza kwemishini zihlanganisa uphethiloli noma ugesi.
- Izindleko ZokuhambaIzindleko zokuhambisa amatshe zisuka emathuneni ziye ezindaweni zokucubungula noma ezindaweni zokugcina.
- Ukupakisha (uma kunesidingo)Izindleko ezihlobene nokupakisha amatshe aphukile.
Izindleko Ezingaqondile
- Ukugcina nokulungisa imishini nezinsiza.
- Ukwehla kwenani kwemishini nemishini esetshenziselwa ukukhiqiza.
- Izinsiza (ugesi, amanzi, njll.) ezisetshenziselwa ukusebenza.
- Izindleko zokuqhuba ezihlobene nokubhekelela ukukhiqiza.
- Izindleko zokuhambisana nemithetho nezokulawula (isb., imvume yemvelo, ukuhlolwa).
Izindleko eziphezulu
- Izindleko ezijwayelekile zehhovisi (isb., ukuqashwa kwamahhovisi, izinsiza).
- Izindleko zokumaketha nokusatshalaliswa ezihlobene ngqo nomkhiqizo.
2.Hlanganisa Izindleko
Uma usutholile zonke izingxenye zezimali, zihlukanise futhi uhlanganise zibe kwenye yezigaba ezintathu:
- Izindleko eziqondile(izinto, umsebenzi, ukudlulisela)
- Izindleko ezingaqondile(izinsiza, ukugcinwa, njll.)
- Izindleko eziphezulu(izindleko zokuphatha nezindleko eziqinile ezifana nokwehla kwenani)
Ezinye izindleko, njengezindleko zokwehla kwenani noma ezokusebenza, zingadingeka ukuthi zabelwe ngokokukhiqiza.
3.Bala Ikh costo Ngaphandle KweNhloso
Ukubala i-COGS yesikhathi sokukhiqiza esinikeziwe:
- Bona leinxenye yokukhiqiza ephelelengokuhlanganisa zonke izindleko phakathi nalesi sikhathi.
- Hlahla izindleko eziphelele ngenani lezicucu (izithoni noma amamitha cubic) ezenziwe kulolo suku.
I-COGS Ifomula:
\[\text{Izindleko Zokuthenga} = \text{(Izindleko Eziqondile + Izindleko Ezingaqondile + Izindleko Zokuphakela)} \div \text{Inani Eliphelele Lamasheya Akwenziwe}\]
4.Lungisa Ukuze Kukhona Ukuqala Nokuphela Kwempahla
Uma ugcina impahla, kufanele ulungise ukwahlukaniswa kwe-COGS usebenzisa le fomula elandelayo:\[\text{COGS} = \text{Imali Yokuqala} + \text{Izindleko Zokukhiqiza} – \text{Imali Yokugcina}\]
Where: Lapho:
- Ukuqala InvetariInani leziqhumane eziphukile zokugcina ekuqaleni kwesikhathi.
- Izindleko Zokukhiqiza: Izindleko eziphelele zokukhiqiza itsandazwe eliphukile phakathi kwalesi sikhathi.
- Ukuphela kokugcinaInani lemali elisemkhathini ekupheleni kwesikhathi.
5.Cabanga Ngeminye Izilungiso
Izinguquko ezithile zingase zisebenze ngokuya ngemisebenzi, izindlela zebhizinisi, noma izindlela zokubala:
- Imathiriyeli YokuphonsaThatha kubalo intengo yokukhwabanisa noma impahla engamukelekanga.
- Izimpahla ezingeziwe: Bala ukusungulwa kokuthengiswa kwezinto ezitholakala emphemeni yokukhiqiza ukuze kunciphise COGS.
- Izaphulelo ZobukhuluShintsha izindleko zomphakeli uma ukuncishiswa kokuthenga okuphelele kusebenze.
Isibonelo
Ake sithathe ukuthi:
- Izindleko zokukhiqiza (ngqo nangaphandle): $500,000
- Ukuhlukaniswa kwezindleko eziphezulu: $50,000
- Izinhlu eziqhamukayo: 10,000 amathani
\[\text{Izindleko zokuthenga ngeyunithi} = (\$500,000 + \$50,000) \div 10,000 = \$55 \text{ nge ton.}\]
Uma impahla yakho yokuqala ibingama-$30,000 kanti impahla yokugcina ingama-$40,000: \[\text{COGS} = (\$30,000 + \$550,000) – \$40,000 = \$540,000.\]
Ngokwenza lolu cwaningo, ungabala futhi ubheke i-COGS yakho yokukhiqiza itshe elibhidlizwa, okusiza ukuphatha izindleko ngempumelelo nokuqinisa inzuzo.
Thintana Nathi
I-Shanghai Zenith Mineral Co., Ltd. iyinkampani ehamba phambili yokukhiqiza imishini yokuphuca nokugaya eChina. Ngaphezu kweminyaka engama-30 yokuhlangenwe nakho embonini yemishini yokumba, i-Zenith yakhile idumela eliqinile lokuhlinzeka ngama-crusher, ama-mill, imishini yokwenza uthuli, kanye nemishini yokucubungula imithombo yezinsiza yekhwalithi ephezulu kumakhasimende emhlabeni jikelele.
Ibhange elisemqoka eShanghai, eShayina, i-Zenith ihlanganisa ucwaningo, ukukhiqiza, ukuthengisa, kanye nezinsizakalo, inikeza izixazululo ezigcwele kwezokuhlanganisa, ukuthengwa kwemikhiqizo, kanye nezimboni zokushisela imayini. Imishini yayo isetshenziswa kakhulu emkhakheni wezokwakha, ezokwakha, ubunjiniyela bokhemikhali, kanye nokuvikela imvelo.
Umgomo ukuyekethisa ekwakheni izinto ezintsha nokwaneliseka kwamakhasimende, iShanghai Zenith iqhubeka nokuthuthuka kwezokukhiqiza okuhlakaniphile nokukhiqiza okuluhlaza, ikunikeza imishini ethembekile kanye nezinsizakalo eziphelele zokuthengisa emva kokuthengisa ukusiza amaklayenti afinyelele ezinhlelweni ezisebenzayo nezizinzile.
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