Tātaitai Tapeke Hua
Tātauriahia te tapeke hua matua, whakahaere, me te mā mō tō pakihi. He āwhina mō te whakatau utu, whakataurite ahumahi, me te aroturuki hua.
Mō tēnei tātaitai
Ka whakamahia e tēnei tātaitai te whakamahere pūtea a Business.govt.nz. Tohutoro: Standard accounting formula. Tirohia whakamutunga 25 Māehe 2026.
Ngā paerewa whaitake pakihi iti
Toharite NZ tohu- •Whaitake katoa hokohoko: 30–50%
- •Ratonga: 60–80%
- •Pūmanawa: 70–90%
- •Whaitake whakahaere pai: 15–25%
- •Mā i muri i te tāke: 10–20%
- •Markup vs margin: 50% pikinga utu = 33% whaitake
Whakatūpato
He whakatau tata nō tēnei tātaitai, hei whakamōhio noa iho. Kaua e whakawhirinaki ki ēnei hua hei tohutohu pūtea, tāke, ture rānei. E ai ki ngā raraunga tūmatanui a te IRD, ā, ka huri pea. Me kōrero ki tētahi kaitohutohu pūtea tohu mō ōu āhuatanga ake.
Me pēhea te tātaitanga o ngā ōrau hua
E toru ngā ōrau: katoa, whakahaere, mā.
- 1
Whaitake katoa
Gross_margin = (revenue − COGS) ÷ revenue × 100%
Hua: 30-50%. Ratonga: 60%+.
- 2
Whaitake whakahaere
Operating_margin = (gross_profit − operating_expenses) ÷ revenue × 100%
Whakauruhia te rēti me ngā utu.
- 3
Whaitake mā
Net_margin = (operating_profit − interest − tax) ÷ revenue × 100%
Pakihi iti NZ: 10-20%.
- 4
Markup vs margin
Markup = profit ÷ cost. Margin = profit ÷ revenue.
He rerekē.
Tauira
Tāuru: $100 hoko, $40 utu, $30 whakahaere, $10 tāke
Hua: Katoa 60%, whakahaere 30%, mā 20%.
Ngā Pātai Auau
He aha te rereketanga i waenga i te mākete hua noa me te mākete hua rawa?
He aha te mākete hua pai mō tētahi pakihi iti o Aotearoa?
He aha te rereketanga i waenga i te tohu-ake me te mākete?
Me pēhea e whakapai ai i ōku mākete hua?
Me pēhea te mahi a tēnei tātaitai
Ka whakamahia e tēnei tātaitai ngā raraunga hou rawa mai i ngā puna kāwanatanga o Aotearoa. Ka mahia ngā tātaitai katoa ki tō pūtirotiro — kāore tō raraunga e wehe i tō pūrere.
Ka mahia ngā tātaitai katoa ki tō pūtirotiro — kāore tō raraunga e wehe i tō pūrere. Ko ngā hua hei ārahi noa iho, ehara i te tohutohu pūtea ngaio.
I hangaia, i tiakina e Konstantin Iakovlev. Raraunga mai i te IRD me ngā puna kāwanatanga mana o Aotearoa.
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