Kuwerengera Ndalama Zogwirira Ntchito Zonse (SHU)
Kuwerengera Ndalama Zogwirira Ntchito (SHU) ndi gawo lofunika kwambiri padziko lonse la mgwirizano. SHU ndi phindu lomwe limapezedwa kuchokera ku bizinesi ya mgwirizano pambuyo pochotsa ndalama ndi ndalama panthawi yowerengera ndalama. Mu mgwirizano, SHU imagawidwa mosiyana ndi makampani ena chifukwa imachokera pa mfundo za chuma cha anthu. Nkhaniyi ifotokoza mwatsatanetsatane lingaliro, kuwerengera, kugawa, ndi kufunika kwa SHU m'magulu a mgwirizano.
Lingaliro Loyambira la SHU
SHU ndi phindu lomwe limapezedwa ndi kampani ya cooperative ikachotsa ndalama, kuchepa kwa mtengo, misonkho, ndi zina. SHU imasiyana ndi magawo omwe amaperekedwa ndi kampani yochepa chifukwa mu kampani ya cooperative, mamembala amalandira gawo la SHU kutengera kutenga nawo mbali kwawo pantchito za kampani, osati kutengera kuchuluka kwa magawo omwe ali nawo. Izi zikugwirizana ndi mfundo yoyambira ya makampani: "ya mamembala, ndi mamembala, komanso ya mamembala."
Kuwerengera kwa SHU
Kuwerengera SHU kumafuna deta yolondola komanso yathunthu yokhudza ndalama zonse zomwe zimapezedwa ndi ndalama zomwe zimagwiridwa ndi mabungwe m'nthawi inayake. Nazi njira zomwe nthawi zambiri zimatsatiridwa:
1. Werengani Ndalama Zonse Zopezeka:
– Ndalama zonse za kampani ya mgwirizano ndi ndalama zonse zomwe zimapezedwa kuchokera ku zochitika za bizinesi panthawi yowerengera ndalama. Izi zikuphatikizapo kugulitsa katundu, ntchito, ndi ndalama zina.
2. Werengani Mtengo Wonse:
- Ndalama zonse zimaphatikizapo ndalama zonse kapena ndalama zogwirira ntchito Izi zikuphatikizapo ndalama zogulira katundu, malipiro a antchito, ndalama zoyendetsera ntchito, ndalama zotsatsa malonda, ndi ndalama zina zogwirira ntchito.
3. Kuwerengera Phindu Lonse:
- Phindu lonse limapezeka kuchokera ku ndalama zomwe zapezeka kupatula mtengo wa katundu wogulitsidwa (COGS).
– Fomula: Phindu Lonse = Ndalama Zonse – Mtengo wa Katundu Wogulitsidwa
4. Kuwerengera Phindu Lonse:
- Phindu lonse limapezeka kuchokera ku phindu lonse kupatula ndalama zonse zogwirira ntchito.
– Fomula: Phindu Lonse = Phindu Lonse – Ndalama Zonse Zogwirira Ntchito
5. Kuwerengera SHU:
- SHU ndi phindu lenileni pambuyo pochotsa kuchepa kwa mtengo ndi misonkho.
– Fomula: SHU = Phindu Lonse – Ndalama Zotsika Mtengo – Misonkho
Kugawa kwa SHU
Gawo lotsatira pambuyo powerengera SHU ndikugawa phindu pakati pa mamembala a cooperative ndi ndalama zosungidwa. Kugawa kwa SHU nthawi zambiri kumadalira zomwe zili m'mabungwe a cooperative ndi malamulo ake, poganizira zinthu izi:
1. Malo Osungirako Makampani:
- Gawo lina la SHU limasungidwa ngati ndalama zosungira ndalama za mgwirizano kuti zigwiritsidwe ntchito popititsa patsogolo bizinesi mtsogolo.
2. Ntchito za Mamembala:
– SHU imagawidwa kwa mamembala kutengera kutenga nawo mbali kwawo mu malonda ndi kampaniyi panthawiyi. Pamene gawo la membala likukula pa zogula kapena kugulitsa kudzera mu kampaniyi, gawo la SHU lomwe amalandira limakula.
3. Ndalama Zoyang'anira ndi Kuyang'anira:
- Gawo la SHU limaperekedwa kuti liperekedwe kwa oyang'anira ndi oyang'anira ngati chiyamikiro cha ntchito zawo poyendetsa mgwirizano.
4. Ndalama Zothandizira Anthu ndi Maphunziro:
– Mabungwe ogwirizana nawonso akuyenera kusunga gawo la SHU yawo kuti ligwiritsidwe ntchito pazochitika zachikhalidwe ndi maphunziro zomwe cholinga chake ndi kupititsa patsogolo mamembala ndi anthu ozungulira.
Phunziro la Nkhani Yokhudza Kugawa kwa SHU
Kuti tifotokoze momwe SHU imagawidwira, tiyeni tiwone chitsanzo ichi:
Mwachitsanzo, kampani yothandizana nayo imapeza phindu lonse la Rp100.000.000 pachaka chimodzi. Kutengera ndi bajeti, phindu lonse limagawidwa motere: 40% ya ndalama zosungira, 30% ya mautumiki a mamembala, 10% ya ndalama zoyang'anira, 10% ya ndalama zachitukuko, ndi 10% ya ndalama zophunzitsira.
– Zosungira: 40% x Rp100.000.000 = Rp40.000.000
– Ntchito za Mamembala: 30% x Rp100.000.000 = Rp30.000.000
– Ndalama Zoyang'anira: 10% x Rp100.000.000 = Rp10.000.000
– Ndalama Zothandizira Anthu: 10% x Rp100.000.000 = Rp10.000.000
– Ndalama Zophunzitsira: 10% x Rp100.000.000 = Rp10.000.000
Kufunika kwa SHU
SHU si zotsatira za ntchito zachuma zokha, komanso ndi chizindikiro cha thanzi la zachuma komanso kugwira ntchito bwino kwa ntchito zogwirira ntchito limodzi. Nazi zifukwa zingapo zomwe SHU ilili yofunika kwa makampani ogwirira ntchito limodzi:
1. Limbikitsani Mamembala kutenga nawo mbali:
- Kugawa kwa SHU kutengera kutenga nawo mbali kumalimbikitsa mamembala kuti azichita nawo zinthu zogwirizana, kudzera muzochitika komanso kutenga nawo mbali pazinthu zina.
2. Wonjezerani Kudalirana:
- Kugawa koyenera komanso koyenera kumanga chidaliro mamembala a mgwirizano, chifukwa amatha kuona phindu lenileni pogawana phindu la bizinesi.
3. Kuthandizira Chitukuko:
- Ndalama zosungidwa zomwe zasungidwa kuchokera ku SHU zitha kugwiritsidwa ntchito popititsa patsogolo bizinesi yogwirizana, kukumana ndi mavuto adzidzidzi, kapena ndalama zatsopano zopindulitsa.
4. Kukhazikika kwa Anthu:
- Ndi ndalama zogulira anthu ndi maphunziro, makampani ogwirizana amathandizira kukonza moyo wabwino, kwa mamembala ndi anthu onse ammudzi.
5. Kuwunika Magwiridwe Antchito:
– SHU ndi chida chowunikiranso momwe kampaniyi yakwaniritsira zolinga zake zachuma komanso zachikhalidwe m'nthawi yochepa.
Mapeto
Kuwerengera ndi kugawa kwa SHU (phindu lopanga phindu) ndi gawo lofunika kwambiri pa ntchito za mgwirizano, zomwe zimagwira ntchito motsatira mfundo za phindu limodzi ndi demokalase yachuma. Mwa kumvetsetsa ndikukhazikitsa kuwerengera ndi kugawa koyenera, mabungwe ogwirizana amatha kupitiliza kugwira ntchito bwino ngati nsanja zachuma zomwe zimapatsa mphamvu madera. SHU si nambala yokha pa lipoti lazachuma , koma ndi mfundo yaikulu ya masomphenya a bungwe logwirizana kuti lipatse mphamvu mamembala ake. Chifukwa chake, mabungwe ogwirizana amatha kupereka chithandizo chenicheni ku chuma ndi ubwino wa anthu m'njira yokhazikika.
