Nzira dzakasiyana-siyana dzekuderedza kukosha kwepfuma
Kudzikira kwemutengo wezvinhu (asset depreciation) inzira yekuverenga mari inoratidza kudzikira kwekukosha kwezvinhu zvakagara zviripo nekufamba kwenguva. Izvi zvinoitika nekuda kwekushandiswa kwezvinhu izvi mumabasa ebhizinesi, kusashanda zvakanaka kwetekinoroji, kana zvimwe zvinhu zvinoderedza kushanda kwazvo. Kudzikira kwemutengo wezvinhu kunovavarira kuratidza kudzikira kwekukosha kwemutengo wezvinhu mumashoko emari zvakanyatsonaka, zvichienderana nemisimboti yekuverenga mari inogamuchirwa.
Kune nzira dzakasiyana siyana dzinoshandiswa mukuverenga mari. Sarudzo yenzira inoenderana nerudzi rwechinhu, maitiro ekushandiswa kwemari yechinhu, uye marongero ekambani ekuverenga mari. Idzi ndidzo dzimwe nzira dzinowanzo shandiswa mukuverenga mari:
1. Nzira yeMutsetse Wakatwasuka
Nzira yemutsetse wakatwasuka ndiyo nzira iri nyore uye inonyanya kushandiswa yekudzikisa kukosha. Munzira iyi, huwandu hwekudzikisa kukosha kwegore negore hunogadzikwa uye hunoverengerwa nekukamura kukosha kwekudzikisa kukosha kwechinhu nehupenyu hwekushandisa hwechinhu.
Fomura:
\[ \text{Annual Depreciation} = \frac{\text{Asset Value – Residual Value}}{\text{Upenyu Hunobatsira}} \]
Zvakawandisa:
- Zviri nyore kunzwisisa uye kushandisa.
- Gara uchironga mari yekuderera kwemitengo gore rega rega.
Kekurangan:
- Hazviratidzi maitiro ekushandiswa kwemari kubva muzvinhu zvingave zvisiri zvenguva dzose.
- Hazviratidzi chokwadi kana pfuma yacho ikakurumidza kudzikira kukosha kwayo pakutanga kwebasa rayo.
2. Nzira yekudzikira kwechiyero
Nzira yekudzikira kwemari inoverenga kudzikira kwemari zvichibva pahuwandu hwakatarwa hwezvinhu zviri mubhuku pakutanga kwegore. Nekuda kweizvozvo, kudzikira kwemari kunowedzera pakutanga kwebasa uye kunoderera nekufamba kwenguva.
Fomura:
\[ \text{Kuderera Kwegore Negore} = \text{Kutanga Kwegore Kukosha Kwebhuku} \times \text{Kuderera Kwemari Peresenti} \]
Kazhinji, kune nzira mbiri dzinowanzoshandiswa dzekushandisa nzira iyi:
- Nzira yeKuderedza Kuenzana Kwemari Kaviri: Chikamu chekuderedza kukosha kwemari chakaiswa panzira yemutsetse wakatwasuka kaviri.
– Nzira yeKuderedza Kuyera: Chikamu chekuderera kwemutengo chinoramba chakafanana muhupenyu hwese hwekushandisa, asi hachipete kaviri senzira yekuwedzera kaviri.
Zvakawandisa:
- Zvinoratidza kudzikira kukuru kwekubatsira kwepfuma kwechinhu pakutanga kwekushandiswa kwacho.
- Kubatsira makambani kushandisa mukana wekuderedzwa kwemitero nekukurumidza.
Kekurangan:
- Zvakaoma kuverenga nekushandisa.
- Kuoma kwakawanda kana tichienzanisa nenzira yemutsetse wakatwasuka.
3. Zvikamu zveNzira yeKugadzira
Nzira yezvikamu zvekugadzira inoshandisa huwandu hwese hwezvinhu zvakabuda kana kushandiswa chaiko kwechinhu sehwaro hwekuderera kwemutengo. Nzira iyi yakakodzera zvinhu zvine chekuita nekushanda nekushandiswa kwakabatana.
Fomura:
\[ \text{Depreciation per Unit} = \frac{\text{Asset Value – Salvage Value}}{\text{Expected Total Production Huwandu}} \]
\[ \text{Annual Depreciation} = \text{Depreciation per Unit} \times \text{Nhamba yeZvikamu Zvakagadzirwa Mugore} \]
Zvakawandisa:
- Inoratidza nemazvo mitengo yekuderera kwemutengo zvichienderana nekushandiswa chaiko.
- Yakakosha zvikuru pakugadzira michina nemidziyo.
Kekurangan:
- Inoda zvinyorwa zvekushandisa zvakadzama uye zvakarurama.
- Hazvishandi kune midziyo ine mashandisirwo asingakwanise kuyerwa muzvikamu zvekugadzira.
4. Nzira yekuverenga nhamba dzegore
Nzira iyi inokonzera kudzikira kukuru kwemutengo pakutanga kwebasa remutengi uye inodzikira zvishoma nezvishoma mumakore anotevera. Nzira yekuderera kwemari uye nzira yehuwandu hwemanhamba emakore inzira dzekudzikira kwemutengo nekukurumidza.
Fomura:
\[ \text{Annual Depreciation} = \frac{\text{Years Remaining}}{\text{Sum of Years' Digits}} \times \text{(Asset Value – Residual Value)} \]
Huwandu hwemanhamba egore ndiwo huwandu hwemanhamba anomiririra makore ehupenyu hwechinhu. Semuenzaniso, kune chinhu chine hupenyu hwemakore mashanu, huwandu hwemanhamba egore i1 + 2 + 3 + 4 + 5 = 15.
Zvakawandisa:
– Inobatsira kuderedza kukosha kwechinhu ichi pakutanga kwebasa rayo, zvichiratidza kudzikira kukuru kwekukosha kwayo.
- Inobatsira pazvinhu zvinokurumidza kudzikira kukosha mumakore ekutanga.
Kekurangan:
- Kuverenga kwacho kwakaoma kupfuura nzira yemutsara wakatwasuka.
- Kungofanana nenzira yekuderera kwemari, hairatidzi nguva dzose kushandiswa chaiko kwepfuma.
5. Nzira Yakakosha Yokuderedza Kukosha
Dzimwe nguva, makambani anoshandisa nzira dzakagadzirwa dzekudzikisa kukosha kwezvinhu dzakagadzirwa zvichienderana nehunhu uye mashandisirwo azvo. Nzira idzi dzakagadzirirwa kugadzirisa mamiriro akasiyana kana zvinodiwa zvekambani pakushanda. Semuenzaniso:
Nzira yekudzikira kwemutengo yakavakirwa paNguva dzeKushanda
Nzira iyi yekuderera kwemutengo inoshandiswa pazvinhu zvine nguva yekushanda inokanganiswa zvakanyanya nemaawa ekushanda kupfuura makore ekushandiswa. Kuderera kwemutengo kunoverengerwa zvichienderana nehuwandu hwemaawa ekushanda akagoverwa.
Nzira Dzakasiyana dzeKudzikira Kwemutengo muIndasitiri
Mamwe maindasitiri akadai semafuta kana migodhi anoshandisa nzira dzakatarwa dzakagadzirirwa kutenderera kwekugadzirwa kana kuburitswa kwezviwanikwa zvechisikigo.
Zvakawandisa:
- Yakagadzirirwa mamiriro chaiwo uye mashandisirwo echinhu chacho.
- Inopa kururama kukuru mukugoverwa kwemari yekuderera kwemutengo.
Kekurangan:
- Zvingada kuverenga kwakaoma uye ruzivo rwakananga.
– Zvinoda kururamiswa kwakasimba mumitemo yeakaunzi yekambani.
Penutup
Kusarudza nzira chaiyo yekudzikisa kukosha kwemari kwakakosha kuti pave nezvinyorwa zvemari zvakarurama uye zvinoratidza mamiriro chaiwo ezvinhu zvekambani. Makambani anofanirwa kufunga nezvezvinhu zvakasiyana-siyana zvakaita serudzi rwezvinhu, maitiro ekushandisa mabhenefiti ehupfumi, uye zvinangwa zvemari pakusarudza nzira yakakodzera. Sechikamu chemaitiro akanaka ekuverenga mari, makambani anofanirawo kuve nechokwadi chekuti nzira yekudzikisa kukosha inoshandiswa inoenderana gore negore kunze kwekunge paine chikonzero chakakosha chekuichinja.
