Eʻike i ka pili o kāu pōpili pili waiwai pili i kāuʻoihana
ʻO ka lakene liʻiliʻi o nā'ōpili liʻiliʻi he pōpili waiwai . ʻO ka mea nui,ʻo ia ka hapene o ka waiwai mai nāʻoihanaʻoihana ma hope o kou hoʻopauʻana i nā lilo hanaʻoihana, nā lilo ukupaneʻe, nāʻauhau a me nā waiwai o nā'āpana waiwai iʻoi aku. ʻO nā'āpana kūʻai maʻamau wale nō ka meaʻai nui nui i waihoʻia ma waho o ka hoohalike.
ʻO kēia no ka mea, ma keʻano,ʻo nā mea kūʻai i nāʻano kūʻai maʻamauʻaʻole he kālā, he mau makana i hāʻawiʻia i nā mea kūʻai. Eia hou,ʻaʻole lākou e uku i nā uku -ʻo ka papa o kaʻahahui e hōʻike ana i ka hoʻohālike aʻo ia papa hoʻi e hiki ke hoʻemi a hoʻokuʻu paha i nā pāleka i kēlā me kēia manawa.
ʻO ka helu o ka palena o ka'eneki waiwai
ʻAʻole i maʻalahi ka heluʻana i ka lakene pili waiwai no ka loaʻaʻana o kekahiʻike mai ka hōʻike kālā kālā a ka hui ,ʻo ia hoʻi
- Ka loaʻa kālā : Ka loaʻa kālā = ka loaʻa kālā - nā lilo. ʻO ka nui o nā kālā i loaʻa i nā manawa he nui like ia me nā uku kūʻai, akā hiki ke hoʻololiʻia inā eʻaeʻia kekahi mau mea i halaʻole - e like me nā koho kālā i hāʻawiʻia i nāʻoihana kamupene. Akā, maanei eʻike mākou i ke kumu o ka loaʻaʻana o nā kālā loaʻa a me nā kālā kūʻai kūʻai likeʻole. No ka hōʻeaʻana i ka loaʻa kālā no kahi manawa kūpono, he hapahā a he makahiki paha, ke unuhi neiʻoe mai ka loaʻa kālā nui o nā liloʻoihana no ka manawa like. Loaʻa kēia mau mea i nā kaʻina hana a pau, ka ukupanee, kaʻauhauʻauhau a me nā uku waiwai kūpono inā loaʻa. ʻO ke koena o ka loaʻa kālā.
- Net Sales :ʻO ke kūʻaiʻokoʻa, he mau uku kūʻai wale nō me nā hōʻike a me nā makana i unuhiʻia.
Me kēia mau hua'ōleloʻelua i ka lima, hiki iāʻoe ke helu i ka palena o ka palena o nā'ōnaehana waiwai:
Nā Ratua KauwaiʻOi Loaʻa = Net Income / Net Sales = ________
ʻO keʻano o ka pōʻaiapili pili waiwai
Ke nānāʻoe i ka lakene liʻiliʻi pili kālā,ʻikeʻoe i ka hopena o ka helu (net income) e ka hana a ka hana e hoʻemi i ka hoʻolimalima a me ka mahele (kūʻaiʻili) e pāʻoihanaʻia e ka hui e hoʻonui i ka uku kūʻai.
Ma nā hanaʻelua e hoʻonui i ka lakene kaʻina o nā uku waiwai
Hōʻike ka wili kālā no ka maikaʻi o ke kūʻaiʻana o ka hui i kāna kūʻaiʻana i waiwai. ʻO ke ana ia o ka maikaʻi a me kaʻoihana olakino. ʻO nāʻoihana iʻoi aku ka waiwai nui ma ka kālā o nā kūʻai kūʻaiʻoi aku. ʻO nā kamaliʻi me nā'enekiʻoi ma ka'eneke kiʻekiʻe heʻoi aʻe ka maikaʻi o ka olaʻana i kahi laina huahana i kūʻole i nā manaʻo i manaʻoʻia aiʻole i ka wā o ka hōʻemi waiwai.
ʻO ka palena o ka hoʻopili kālā kūpono he lālā hoʻolālā maikaʻi loa, kahi e nānā ai nā mea kūʻai i nāʻikepili o nā hui i nā manawa likeʻole eʻike i keʻano o kaʻoihana o kaʻoihana - he mau mākau manaʻo hoʻohālikelike i nā'āpana waiwai i hōʻeha aiʻole i nā hāʻina hoʻonui nā mea e hōʻemi ana i ka uku waiwai. ʻO nā lakene pili kālā e like me ka pōpili liʻiliʻi uku waiwai no kaʻike i ka wā.
ʻO ka pono o ka lakio, e like me nāʻikepili pūnaewele, loaʻa kekahi mau palena. Ma muli o kaʻokoʻa o nāʻoihana,ʻaʻole maikaʻi loa kaʻili o ka hōʻailona waiwai ma ka hoʻohālikeʻana i nā kamupuni i nāʻoihana likeʻole. ʻOi aku ka maikaʻi ma ka hoʻohālikeʻana i nāʻoihana like,ʻaʻole wale nō ma kaʻoihana hoʻokahi, akā nā mea i like ka nui, a me nā laina huahana like paha a me ka hanaʻana i kaʻoihana ma ka'āpana'āina like.