He mea nui ka waiwai i kekahiʻoihana. ʻO ka hoʻohālikelike hoʻohālikelike o ka hua'ōlelo "loaʻa kālā" he mea maʻalahi, akā, he nui nā hoʻohanaʻana i ka manaʻo o ka loaʻa. ʻO nā loaʻa o kahiʻoihana ua like like ia me kāna kālā a me ka uku. ʻO kēlā me kēia manawa keʻano like.
ʻO ka loaʻaʻana o nā huina kālā e like me ka loaʻaʻana o ke kālā (kūʻai) ke kumu kūʻai o ke kūʻai , nā lilo hana, a me nāʻauhau, ma kahi o ka manawa (ʻo ka hapahā a he makahiki paha).
Eia kekahi laʻana, e'ōlelo kākou, he $ 500,000 ka uku kūʻaiʻana o ka hui no ka makahiki. E ho'ēmi i kēia helu ma ka uku kūʻai no $ 300,000, nā hoʻolālā hana (me ka hoʻolālā ) o $ 80,000, a me nāʻauhau o $ 20,000. ʻO ka hopena,ʻo ka loaʻaʻana o nā kālā a ka hui (uku waiwai, kālā loaʻa) o $ 100,000.
No ke aha he mea nui ka waiwai
He mea nui nā'āpana waiwai no nā lehulehu no ka mea loaʻa nā hoʻoholo waiwai hoʻokele waiwai i nā waiwai, a ke kumu kūʻai o nā kumukūʻai e pili ana i nā uku.Uaʻikeʻo Ken Little,ʻo ka uku kālā he hōʻailona nui o ka olakino. ʻOiai e laweʻia nā uku kālā i loko o ka pōʻaiapili,ʻo ka uku kālā ma ke kaʻana o ke ala maikaʻi loa ia e ana ai i ke kumukūʻai o ka waiwai o kahi hui.
He mea nui ka waiwai i nā mea kuleana no ka mea e ukuʻia nā uku ma muli o nā kālā makahiki.
Ka waiwai a me nā kālā
He mea nui hoʻi ka waiwai i nāʻoihana liʻiliʻi no nā kumu kālā. ʻO kaʻoihana i hōʻikeʻia ma luna nei he loaʻa kālā $ 100,000.
Loaʻa nā kālā i ka heluʻana:
- Kaʻauhau kālā. Loaʻa nā kālā i loko o ka hōʻai'ēʻauhau pono'ī a kēlā kanaka kēia kanaka ma ka Hōʻike C , no ka heluʻana i kaʻauhau kālā kēlā me kēia. Inā he hui kaʻoihana, loaʻa nā uku i kaʻauhauʻauhauʻauhau pūʻulu, a ua heluʻia nā auhau o nā hui me kēia kiʻi.
- Nāʻauhau hana hana pilikino. No nā mea liʻiliʻiʻoihana pono'ī e pono e uku i kaʻauhau hoʻolimalima kālā (mālama mālama ola, auhau Medicare),ʻo ka uku o kaʻoihana ke kumu no kēia helu.
Nonohana ma ka Waiwai a me ke Kele Waiwai
Ua hōʻikeʻia nā waiwai ma nāʻano likeʻole no ka hoʻolālāʻana. Eia kekahi mau'ōlelo hoʻonui maʻamau e pili ana i ka hua'ōlelo "loaʻa kālā."
ʻO nā uku waiwai ma kēlā me kēia (EPS) (loaʻa kālā i puʻunaueʻia e ka helu o nā mahele) hoʻohanaʻia no nā poʻe i hoʻolahaʻia i ka lehulehu iʻoi aku kaʻoihana kūʻai. ʻO ka uku i loaʻa ma ka pālākii paha kahi paha i hoʻohanaʻia i kaʻike kālā. IEPS kahi hana e hoʻopili ai i ka waiwai o ka hui. Ua heluʻia nā uku no kēlā me kēia mahele penei:
ʻO ka nui o ka loaʻa kālā i loaʻa i nā mea kuleana nui (nā mea kūʻai likeʻole) i puʻunaueʻia e ka nui o nā mea kuleana.
ʻO ka EBITDAʻo ia no "Nā uku ma mua o ka uku a me nāʻauhau, ka hōʻemi a me ka hoʻokomoʻana ." ʻO kēia helu helu kālā e komo ana i nā kūʻai i ukuʻoleʻia no nā waiwai i kūʻaiʻia a me nā lilo hoʻolālā a me nāʻoihana hoʻomalu. He wehewehe ka EBITDA o ka waiwai i loaʻa i ka hui ināʻaʻole ia e uku i ka hoʻolimalima kālā ma nā pāʻoihanaʻoihana a me nāʻauhau, a ma mua o kekahi hoʻohālikelike no ka hōʻinoʻana a me ka hoʻokomoʻana.
ʻO John Kennon, ke kumu kūʻai kālā no nā papahana hoʻomaka,'ōleloʻo ka EBITDA i "manaʻoʻia e lilo i hōʻailona o ka hana kālā o kahi hui."