Pasi pomugumo wegore rezvemabhizimisi (gore rezvemari), vatori vemabhuku uye vatengesi vanobva vatanga kutaura pamusoro pe " kuverenga" uye "LIFO vs. FIFO." Asi ndechipi musiyano pakati pemashoko aya, uye ndeupi ari nani kune bhizinesi rangu? Ichi chinyorwa chinotarisa kushandiswa kwezvinhu zvacho uye FIFO neLIFO senzira mbiri dzakajairika dzekukoshesa zvinyorwa.
Inventory Inokosha Sei?
Ngatitangei nezvakanakira nekuchengetedza zvinhu zviri nyore: Makambani ari kubudisa michina inotengeswa, kana kuti vakatenga zvishandiso kubva kune avoaler kuti vadzorezve kutengesa ndezvakawanikwa (kupa kwezvinhu zvisiri zveold).
Inventory ibasa rebhizimisi sezvo rakakosha. Pakupera kwegore kambani imwe neimwe inofanira kusarudza mari yezvinhu zvose zviri kuwanikwa kuitira kuverenga mari yezvinhu zvakatengeswa (COGS). Mari yekutengesa inotengeswa i inotorwa se:
- Kutanga kushandura
- Kuwedzera kutenga kunotenga
- Pasina kugumira kuongorora
- Kuenzana kwemari yezvinhu zvakatengeswa.
Sezvaunogona kuona, mari yekutanga uye yekuguma yekugadzira chinhu chinokosha muCOGS. Iyo huru mari yezvinhu zvakatengeswa, zvishoma kudhura kwekambani.
Verenga zvakawanda pamusoro pemari yezvinhu zvakatengeswa
Inventory Valuation Methods Rondedzerwa
Sezvo kushambadzira kuri kuramba kuchipinda uye kubuda kunze kwekambani, zvakaoma kuchengeta nhamba yemari yekuenzanisa, saka iyo yakawanda inogamuchirwa inyanzvi yemitemo inobvumira mabhizimisi kushandisa mamwe mazano anowanikwa mukukoshesa mari yekuenzanisa:
- Kunyanya kukosha Mimwe yemhando yemiti yakagadzirwa inogona kuyerwa mumwe nomumwe uye nehuwandu hunokosha hwakapiwa. Semuenzaniso, antiques, zvinyorwa, zvigadzirwa, zvishongo, uye furs, zvinogona kuongororwa uye kukosha kwakapiwa. Mari yezvinhu izvi inowanzobhadhara kutenga, saka purogiramu inogona kutsva nyore nyore.
- Kutanga-mu, Kutanga-famba (FIFO) : Pasi peFIFO, inofungidzirwa kuti kuunganidza iyo ndiyo yekare kudarika iko kutengeswa kutanga. Nzira yeFIFO ndiyo nzira yakawanda yekugadzirisa makambani mazhinji.
- Last-in, First-out (LIFO) : LIFO inoshandiswa kutsvaga mari yekuenzanisa (yakagamuchirwa muma1930), iyo inotora kuti itsva inotengeswa inotengeswa kutanga.
- Avhareji mari, iyo inongotora inodhura mari yekugadzira yakawanikwa. Munyaya iyi, iwe unogona kuwedzera mari yezvinhu zvose nekugovana nenhamba. Iyi nzira inoshanda zvakanakisisa kune imwe neimwe inokosha yezvinhu.
Ndezvipi zviri nani - LIFO kana FIFO?
Kuti uongorore huwandu hwehuwandu hweLIFO neFIFO mari yekuenzanisa, unofanirwa kutarisa nzira iyo mari yako yekuenzanisa iri kuchinja:
- Kana iyo yekuverenga mari yako ichikwira , kana kuti inogona kuwedzerwa, LIFO kutengesa inogona kunge iri nani, nokuti mari yakakwirira yezvinhu (iyo yakatengwa kana yakagadzirwa pakupedzisira) inonzi inotengeswa. Izvi zvinokonzera mari yakakwirira uye mari shoma.
- Kana zvakasiyana nezvochokwadi, uye mari yako yekuverenga inoderera , FIFO kutenga mari inogona kunge iri nani. Sezvo mitengo inowanzowedzera, mabhizinesi akawanda anosarudza kushandisa LIFO kutengesa.
- Kana iwe uchida mari yakakwana , FIFO iri nani, nokuti inofunga kuti zvinhu zvekare zvakadhura zvinowanzozotengeswa kutanga.
Periodic vs Perpetual Inventory uye LIFO kana FIFO
Mabhizimisi anoshandisa imwe nzira mbiri yekugadzirisa zvigadzirwa - nguva nenguva uye nguva dzose . Periodic inventory management inongororwa nemaoko, kuverenga pakuguma kwekuverenga nguva. Kuongorora nguva dzose ndeyemabhizimisi makuru achishandisa teji-ye-kutengesa teknolojia.
Bhizimusi rako rinogona kushandisa LIFO kana FIFO neimwe yeiyo maitiro ekugadzirisa maitiro.
Zvinyorwa zvekuchengetedza zvinyorwa uye Inventory Accounting
LIFO nyanzvi yekuverenga mabhuku inowedzera kuchengetwa kwekodhi, nokuti zvinhu zvekare zvakagadzirwa zvinogona kuchengetwa kwemaoko kwemakore anoverengeka, asi pasi peFIFO zvinhu zvakare zvakatengeswa kutanga, saka zvinyorwa zvekuchengetedza zvinyorwa zvishoma.
IRS Mitemo uye FIFO vs. vs. LIFO
Sezvaunogona kufungidzira, IRS haifariri kuyerwa kweLIFO, nokuti inowanzokonzera mari shoma (inenge isingabhadharwi mari). Asi IRS inobvumira mabhizimisi kushandisa LIFO kuverenga, inoda kushanda, paFomu 970 .
Iyo yenyika maitiro ekugadzirisa masangano, iyo Financial Accounting Standards Board (FASB) , mumitemo Yayo Yose Yakagamuchirwa Nhoroondo, inobvumira zvose FIFO neLIFO kuverenga. Dare repamusoro rekuchengetedza maitiro pasi rose (IFRS) haritenderi LIFO kushandiswa, saka kana kambani yako ine nzvimbo dzenyika dzakawanda, zvichida haungakwanisi kuishandisa.
Zvipingamupinyi paKushandura Inventory Method
Kana bhizinesi yako ichisarudza kuchinja kuLIFO kuverenga kubva kuFIFO kuverenga, unofanirwa kuisa Fomu 970 ne IRS, uye haungabvumirwi kudzokera kuFIFO kuverenga kunze kwekuti IRS inopa mvumo yakananga.
Taura Nomutero Wemitero Yako
Chisarudzo chekushandura nzira dzekutsvaga kana kuti kuchinja kumashure kwakaoma uye ine mitero yakawanda uye kuenzanisa. Ichi chinyorwa chinopa ruzivo rwevanhu vose, kwete mutero kana mazano emutemo. Taura neCPA yako uye mutungamiri wemitero uye uwane maonero pane imwe nzvimbo yebhizimisi yako usati waedza kuchinja.