Kev suav tus nqi ntawm cov khoom muag lossis COGS (tus nqi ntawm cov khoom muag lossis COGS) muab tus lej nyiaj thiab tus tswj hwm nrog qhov kwv yees raug ntawm lub tuam txhab tus nqi. HPP suav cov nqi khoom tshwj xeeb, suav nrog cov nqi ncaj qha ntsig txog kev tsim cov khoom lag luam ntawm cov tuam txhab uas tsim cov khoom ncaj qha los ntawm cov khoom siv raw. Cov nqi khoom lag luam tuaj yeem suav nrog ntau txoj hauv kev thiab cov tuam txhab yuav tsum tsuas yog xaiv ib qho los siv tas li. Kab lus no yuav tham txog yuav xam COGS li cas rau kev lag luam siv Thawj Hauv Thawj (FIFO), Thawj Zaug Hauv Zaum Kawg (FILO), thiab Tus Nqi Tus Nqi (Tus Nqi Nruab Nrab) cov lus nug.
Kauj ruam
Txoj Kev 1 ntawm 3: Siv Tus Nqi Nthuav Nuj Nqis
Kauj Ruam 1. Nrhiav tus nqi nruab nrab ntawm kev yuav cov khoom muag
Txoj hauv kev tus nqi nruab nrab tsis yog tsuas yog ib txoj hauv kev teev cia cov khoom lag luam, tab sis kuj yog ib txoj hauv kev los tshuaj xyuas cov khoom muag hauv ib lub sijhawm. Ntxiv tag nrho cov khoom lag luam yuav khoom rau ib hom khoom thiab faib los ntawm tus lej ntawm cov khoom yuav kom tau txais tus nqi nruab nrab.
Piv txwv li, IDR 10,000 + IDR 15,000 / 2 = tus nqi nruab nrab ntawm IDR 12,500
Kauj Ruam 2. Nrhiav tus nqi nruab nrab ntawm cov khoom tsim tawm
Yog tias lub tuam txhab yuav cov khoom siv raw thiab tom qab ntawd ua cov txheej txheem, cov txheej txheem yuav tsum muaj kev txiav txim siab tus kheej. Txiav txim siab lub sijhawm sijhawm thiab qhov nyiaj ntawm cov khoom lag luam tsim tawm nyob rau lub sijhawm ntawd. Ntxiv tag nrho (feem ntau kwv yees) tus nqi ntawm cov ntaub ntawv raw thiab kev ua haujlwm los tsim cov khoom. Tam sim no, faib tag nrho cov khoom lag luam tsim tawm hauv lub sijhawm ntawd.
- Ib txwm ua raws li cov cai thiab cov cai tswj hwm lub tuam txhab kev coj ua, ib qho uas cuam tshuam nrog yuav ua li cas los xam cov nqi khoom tsim khoom.
- Tus nqi ntawm kev tsim cov khoom lag luam yuav sib txawv nyob ntawm qhov khoom, tab sis tus nqi ntawm tib yam khoom tuaj yeem sib txawv raws sijhawm.
Kauj Ruam 3. Ua qhov kev txheeb xyuas cov khoom lag luam ntawm lub cev
Ua tib zoo saib tus nqi ntawm cov khoom lag luam koj muaj nyob rau hnub pib nrog rau hnub kawg. Sib npaug tus nqi nruab nrab los ntawm qhov sib txawv ntawm pib cov khoom lag luam thiab cov khoom lag luam xaus.
Kauj Ruam 4. Xam COGS siv tus nqi nruab nrab
Tus nqi tag nrho rau cov khoom muag yog $ 1,250 x 20 units = $ 25,000. Yog tias 15 chav nyob raug muag, tag nrho COGS siv txoj hauv kev no yog Rp. 18,750 (15 x Rp. 1,250).
- Cov tuam txhab siv cov txheej txheem tus nqi nruab nrab vim tias lawv cov khoom tuaj yeem hloov pauv tau yooj yim lossis lub cev tsis sib xws ntawm ib leeg, xws li cov khoom lag luam ntxhia, roj thiab roj.
- Feem ntau cov tuam txhab uas siv tus txheej txheem qhia tus nqi nruab nrab xam COGS ntawm peb lub hlis twg.
Txoj Kev 2 ntawm 3: Siv FIFO Cov Lus Nug Tshaj Qhia Txog Txoj Cai
Kauj Ruam 1. Xaiv cov hnub pib thiab xaus cov npe khoom lag luam
FIFO yog lwm txoj hauv kev siv los xam cov nqi khoom muag. Txhawm rau suav COGS siv txoj kev FIFO, thawj suav cov khoom lag luam lub cev ntawm hnub pib thiab tseem nyob rau hnub kawg. Nco ntsoov, cov lus suav suav no yuav tsum yog 100% raug.
Nws yuav pab tau yog tias lub tuam txhab muaj tus lej ntawm txhua hom khoom siv raw
Kauj Ruam 2. Nrhiav tus nqi them thaum yuav khoom
Koj tuaj yeem xa mus rau daim ntawv txais nyiaj uas tus xa khoom xa tuaj. Cov nqi no tuaj yeem sib txawv txawm nyob ntawm tib hom khoom muag. Nco ntsoov xam tus nqi kawg ntawm cov khoom lag luam kom yooj yim nkag siab txog cov txiaj ntsig ntawm cov nqi uas tau tshwm sim. Txoj kev FIFO xav tias thawj cov khoom yuav lossis tsim yuav yog thawj cov khoom muag.
- Piv txwv li, koj yuav 10 cov khoom ntawm tus nqi IDR 1,000 rau ib yam khoom hnub Monday thiab tom qab ntawd yuav lwm 10 yam khoom ntawm tus nqi IDR 1,500 rau ib chav nyob rau hnub Friday.
- Tom qab ntawd, xav tias cov khoom lag luam xaus qhia pom 15 chav muag rau hnub Saturday.
Kauj Ruam 3. Suav HPP
Rho tawm tus lej ntawm kev muag khoom los ntawm cov khoom lag luam pib txij hnub ntxov. Tom qab ntawd, sib npaug cov khoom los ntawm tus nqi yuav khoom.
- Koj li HPP yog 10 x IDR 1,000 = IDR 10,000 ntxiv rau 5 x IDR 1,500 = IDR 7,500 rau tag nrho IDR 17,500.
- Koj li COGS yuav qis dua nrog FIFO txoj kev tshaj qhia thiab koj cov txiaj ntsig yuav siab dua thaum tus nqi ntawm cov khoom lag luam nce ntxiv. Hauv qhov no, thawj cov khoom lag luam tus nqi tsawg dua li cov khoom lag luam tau txais hauv lub lim tiam tom ntej, piv txwv tias ob qho tib si raug muag tib yam.
- Siv cov txheej txheem FIFO yog tias cov nqi khoom lag luam zoo li yuav nce ntxiv nyob rau lub sijhawm THIAB koj yuav tsum tau nthuav tawm daim ntawv tshuav nyiaj li cas kom txaus siab rau cov tub ua lag luam lossis kom tau txais qiv nyiaj hauv tuam txhab. Qhov no yog vim tias tus nqi ntawm cov khoom seem (zaum kawg) yuav siab dua.
Txoj Kev 3 ntawm 3: Siv FILO Kev Tshawb Fawb Qhia Txog Txoj Cai
Kauj Ruam 1. Txheeb cov khoom lag luam pib nrog qhov tsis ntev los no
Txoj hauv kev FILO ua haujlwm ntawm lub hauv paus uas cov khoom lag luam uas nyuam qhuav yuav yog thawj qhov muag. Koj tseem xav tau kev suav cov khoom lag luam thaum pib thiab thaum kawg ntawm lub sijhawm.
Kauj Ruam 2. Nrhiav seb koj tau them ntau npaum li cas thaum koj yuav cov khoom
Koj tuaj yeem xa mus rau cov ntawv xa nyiaj xa los ntawm cov neeg muag khoom. Cov nqi tuaj yeem sib txawv txawm nyob ntawm tib hom khoom muag.
Ib zaug ntxiv, xav tias koj yuav 10 khoom ntawm tus nqi Rp. 1,000 rau ib yam khoom hnub Monday thiab yuav lwm 10 yam khoom ntawm tus nqi Rp. 1,500 rau ib yam khoom rau hnub Friday. Hnub Saturday, koj muag 15 chav nyob
Kauj Ruam 3. Suav HPP
Lub sijhawm no HPP tau suav los ntawm 10 chav yuav khoom ntawm tus nqi IDR 1,500 rau ib yam khoom (thawj zaug muag raws li FILO txoj kev) (10 x IDR 1,500 = IDR 15,000). Tom qab ntawd ntxiv 5 ntxiv los ntawm kev yuav khoom hauv chav yuav khoom ntawm tus nqi IDR 1,000 rau ib yam khoom (5 x IDR 1,000 = IDR 5,000) tag nrho tus nqi ntawm HPP los ntawm kev muag IDR 20,000. Thaum seem 5 cov khoom muag tau muag, COGS tus nqi yuav yog IDR 5,000 (5 x IDR 1,000).
Cov tuam txhab siv FILO txoj hauv kev thaum tuav cov khoom lag luam loj uas nws cov nqi nce. Yog li ntawd, lub tuam txhab cov nyiaj tau los thiab cov se them poob qis
Lub tswv yim
- Cov lag luam me thiab cov lag luam cuam tshuam nrog cov khoom lag luam tsis zoo yog qhov zoo dua siv txoj hauv kev yooj yim ntawm kev siv nyiaj los xam COGS.
- Muaj cov txheej txheem kev suav nyiaj txiag uas siv hauv tebchaws Indonesia, uas yog PSAK (luv luv rau Kev Txheeb Xyuas Nyiaj Txiag Cov Qauv Qhia) los txiav txim siab qhov kev tshaj qhia ua haujlwm vam khom ntawm HPP kev suav. Cov tuam txhab lag luam uas tau mus rau pej xeem yuav tsum xa cov ntaub ntawv hais txog nyiaj txiag raws li PSAK, yog li nws tseem ceeb heev uas yuav tsum xaiv HPP kev suav thiab tshaj qhia txoj hauv kev uas haum rau koj lub lag luam. Nws tsis pom zoo kom hloov cov txheej txheem kev suav khoom lag luam.
- Muaj lwm qhov kev suav nyiaj txiag uas tseem tuaj yeem cuam tshuam rau COGS. Piv txwv li, kev yuav rov qab thiab cov khoom lag luam tawg yuav txo lossis nce COGS. Txawm li cas los xij, qhov kev hloov pauv no yuav tsis suav nrog kev hloov pauv ntawm cov khoom lag luam.
- HPP yog tus as khauj ntawm tuam txhab cov nyiaj tau los, uas tom qab ntawd txo cov tuam txhab cov nyiaj tau los.
- Tus nqi tam sim no ntawm cov khoom lag luam yog tus as khauj hauv tuam txhab daim ntawv tshuav nyiaj li cas.
