Hoki ki Pakihi

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.

Konstantin IakovlevI tāia 28 Māehe 2026Arotakehia whakamutunga
Ka noho ngā raraunga ki tō pūrereRaraunga IRD / MBIE

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. 1

    Whaitake katoa

    Gross_margin = (revenue − COGS) ÷ revenue × 100%

    Hua: 30-50%. Ratonga: 60%+.

  2. 2

    Whaitake whakahaere

    Operating_margin = (gross_profit − operating_expenses) ÷ revenue × 100%

    Whakauruhia te rēti me ngā utu.

  3. 3

    Whaitake mā

    Net_margin = (operating_profit − interest − tax) ÷ revenue × 100%

    Pakihi iti NZ: 10-20%.

  4. 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?
Ka ine te mākete hua noa i te ngako hua i muri i te tangohanga o ngā utu hua hokona (COGS) anake i te moni whiwhi, a ka tātaihia ko te (moni whiwhi tango ana i te COGS) wehewehea ki te moni whiwhi, e korerotia ana hei paihiranga. Hei tauira, ki te $500,000 te moni whiwhi a ko te COGS $300,000, ko te mākete noa ko te 40%. Ko te mākete hua rawa ka tātaihia i muri i te tangohanga o ngā utu katoa i te moni whiwhi, tae atu ki ngā utu mahi, huamoni, ngaringari, me te tāke moni whiwhi, a e tohu ana i te ngako hua-raro-tino. Ma te tauira kotahi, ki te $460,000 ngā utu katoa tae atu ki te COGS, ko te mākete rawa ko ($500,000 tango ana i te $460,000) / $500,000 = 8%. Ka tohu te mākete noa i te kaha hanga me te utu; ka tohu te mākete rawa i te kaha pakihi whānui. Mō ngā pakihi o Aotearoa, me aroturuki ngā inenga e rua me te whakataurite ki ngā tauine ahumahi. Puna: Matua kaute whānui.
He aha te mākete hua pai mō tētahi pakihi iti o Aotearoa?
Ka tino rerekē ngā mākete hua e ai ki te ahumahi, nō reira he mea nui te whakataurite ki ngā tauine wāhanga i te wāhi o tētahi tau kotahi-ao. Mō ngā pakihi iti o Aotearoa, ko ngā mākete hua rawa taumata ko: hokohoko 2-5% (mākete angiangi, nui rahi); ratonga ngaio penei i te kaute, ture, tohutohu rānei 15-25% (utu-nui-ake iti iho, utu tāke-utu teitei ake); manaakitanga tae atu ki ngā whare kawhe me ngā whare kai 3-8% (utu mahi me utu kai teitei); hanga me ngā mahi 5-10%; me ngā pakihi hangarau, rorohiko rānei 15-30%. Ko tētahi pakihi e whai ana i tētahi mākete rawa e hia tonu ana i runga ake i te aromatawai ahumahi ka pai ana te mahi. Ki te iti iho ngā mākete i ngā tikanga ahumahi, arotakehia te utu, COGS, me ngā utu nui. Ka whakarato ngā tatauranga mahi pakihi a Stats NZ i ngā raraunga tauine a-wāhanga e nui ana mō ngā pakihi o Aotearoa. Puna: Tatauranga mahi pakihi Stats NZ; matua kaute whānui.
He aha te rereketanga i waenga i te tohu-ake me te mākete?
Ko te tohu-ake me te mākete he ara e rua hei whakaatu i te hua i runga i tētahi hua, engari ka whakamahi i ngā turanga rerekē a ka pouri noa iho. Ko te tohu-ake ko te hua e korerotia ana hei paihiranga o te utu: ki te $100 te utu o tētahi hua a ka hoko koe ki te $120, ko te tohu-ake ko $20 / $100 = 20%. Ko te mākete ko te hua e korerotia ana hei paihiranga o te utu hokonga: ma ngā tau kotahi, ko te mākete ko $20 / $120 = 16.7%. Ko te paihiranga tohu-ake ka nui tonu ake i te paihiranga mākete rite mō te tauopepe kotahi. He hapa noa ko te whakarite i tētahi mākete whainga o te 20% engari ko te whakamahi i te tatauranga tohu-ake, ka hua mai he mākete tino iti o 16.7%. Mō ngā rangatira pakihi o Aotearoa e whakarite ana i ngā utu, whakamahia te tatauranga tika mō to inenga whakaaro. Hei hurihanga: mākete = tohu-ake / (1 + tohu-ake); tohu-ake = mākete / (1 - mākete). Puna: Matua kaute whānui.
Me pēhea e whakapai ai i ōku mākete hua?
Hei whakapai ake i ō mākete hua, me āta whakaaro ki ngā taha e rua o tō pakihi: ko te moni whiwhi me ngā utu. Mō te taha moni whiwhi, arotakehia tō rautaki utu me te āta whakaaro mehemea kei te tohu tō utu i te uara e homai ana e koe, nā te mea he tino nui te pānga o tētahi pikinga iti noa ki te mākete; hei tāpiri, nekehia tō huinga hua, ratonga rānei ki ngā mea mākete-teitei, ā me whakaheke i ngā whakaheke utu. Mō te taha utu, whakatauhia he kupu pai ake me ngā kaihoko hei whakaheke i te COGS, arotakehia ngā utu nui me te whakakore, whakaheke rānei i ngā utu kore-nui, ā whakapai i te kaha mahi hei whakaheke i ngā utu mahi ia waeine. Mō ngā pakihi o Aotearoa, arotakehia hoki tō tūranga tāke — ki te tono i ngā tangohanga pakihi tika katoa ka whakaheke i te moni whiwhi tākehia, ka whakapai ai i te ngako hua i muri i te tāke. Nā reira, mā te whakataurite i ia wā ki ngā hoa ahumahi ki te raraunga Stats NZ e mōhio ai koe ko hea o ō mākete e heke ana. Puna: Matua kaute whānui; Stats NZ.

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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