Mokhoa oa ho Bala Phaello le Tahlehelo ea Khamphani
Polelo ea lekeno ke e 'ngoe ea litlaleho tsa mantlha tsa lichelete tse fanang ka kakaretso ea ts'ebetso ea lichelete ea k'hamphani nakong e itseng, ebang ke khoeli le khoeli, kotara, kapa selemo le selemo. Tlaleho ena e bohlokoa bakeng sa batsamaisi, batseteli le bankakarolo ba bang hobane e bonts'a phaello ea k'hamphani. Ho bala phaello le tahlehelo ea k'hamphani ho hloka kutloisiso e tiileng ea likhopolo tsa motheo tsa boikarabello le likarolo tse etsang polelo ea lekeno. Sengoloa sena se tla tšohla ka botlalo mokhoa oa ho bala phaello le tahlehelo ea k'hamphani le bohlokoa ba eona ho etseng liqeto tsa khoebo.
### Ho Utloisisa Litlaleho tsa Phaello le Tahlehelo
Setatemente sa lekeno, se tsejoang hape e le setatemente sa phaello le tahlehelo, se bonts'a lekeno la khamphani, litšenyehelo, melemo le tahlehelo nakong e itseng. Tlaleho ena e fana ka temohisiso ea hore na khamphani e hlahisitse phaello kapa e bile le tahlehelo nakong e ntseng e hlahlojoa.
### Dikarolo tse Setatementeng sa Lekeno
1. Thekiso/Lekeno le Ncha
– Thekiso kapa lekeno le felletseng ke kakaretso ea chelete eo k'hamphani e e fumanang mesebetsing ea eona ea mantlha ea ts'ebetso. Boleng bona bo fumanoa thekisong ea thepa kapa lits'ebeletso kamora ho tlosa litheolelo le puseletso.
2. Litšenyehelo tsa Thepa e Rekisitsoeng (COGS)
– Litšenyehelo tsa Thepa e Rekisitsoeng ke litšenyehelo tsohle tse bakoang ke ho hlahisa thepa kapa litšebeletso tse rekisitsoeng nakong e itseng. COGS e kenyelletsa litšenyehelo tsa thepa e tala, basebetsi ba tobileng le litšenyehelo tsa fektheri.
3. Phaello e Akaretsang
– Phaello e felletseng e balwa e le phapang pakeng tsa thekiso e felletseng le COGS. Foromo ke:
``
Phaello e Felletseng = Thekiso e Nepahetseng – Litšenyehelo tsa Thepa e Rekisitsoeng
``
4. Litšenyehelo tsa Ts'ebetso
– Litšenyehelo tsa ts'ebetso li kenyelletsa litšenyehelo tsa thekiso, tsa tsamaiso le tsa kakaretso. Litšenyehelo tsena li kenyelletsa meputso ea basebetsi, rente, lits'ebeletso tsa motlakase, papatso, ho theoha ha boleng, le litšenyehelo tse ling tse amanang le ts'ebetso ea letsatsi le letsatsi ea khoebo.
5. Phaello ea Ts'ebetso
– Phaello ea ts'ebetso kapa phaello ea khoebo ke litholoana tsa phaello e felletseng ntle le litšenyehelo tsa ts'ebetso. Foromo ke:
``
Phaello ea Ts'ebetso = Phaello e Felletseng - Litšenyehelo tsa Ts'ebetso
``
6. Meputso e Meng le Litšenyehelo
– Setatemente sa lekeno se boetse se kenyelletsa lekeno le ditshenyehelo tse ding tse sa amaneng ka ho toba le mesebetsi e meholo ya khamphani, tse kang lekeno la tswala, ditshenyehelo tsa tswala, melemo kapa tahlehelo e bakwang ke thekiso ya thepa, le makgetho.
7. Phaello Pele ho Lekhetho
– Phaello pele ho lekhetho ke phaello ea ts'ebetso hammoho le chelete e kenang e 'ngoe 'me ntle le litšenyehelo tse ling. Foromo ke:
``
Phaello Pele ho Lekhetho = Phaello ea Ts'ebetso + Chelete e 'Ngoe - Litšenyehelo tse ling
``
8. Lekhetho la Lekeno
– Makhetho a lokelang ho lefshoa ke khamphani ho latela phaello pele ho lekhetho.
9. Phaello e Nepahetseng
– Phaello e feletseng ke phaello ea k'hamphani ka mor'a hore makhetho a ntšoe. Foromo ke:
``
Phaello e Hloekileng = Phaello Pele ho Lekhetho – Lekhetho la Lekeno
``
### Mehato ea ho Bala Phaello le Tahlehelo ea Khamphani
Ho bala phaello le tahlehelo ea k'hamphani, latela mehato ena:
#### 1. Ho Bokella Lintlha tsa Lichelete
Mohato oa pele ke ho bokella lintlha tsohle tse amehang tsa lichelete. Sena se kenyelletsa litlaleho tsa thekiso, litšenyehelo tsa tlhahiso, litšenyehelo tsa ts'ebetso, le chelete eohle e kenang le litšenyehelo tse amanang le eona. Lintlha tsena hangata li fumanoa tsamaisong ea liakhaonto ea k'hamphani kapa liphatlalatsong tsa lichelete tsa nakoana.
#### 2. Ho Bala Lekeno le Hloekileng
Chelete e kenang ka ho feletseng e fumanoa ka ho kopanya thekiso eohle le ho tlosa litheolelo tsa thekiso le puseletso. Foromo ke ena:
``
Chelete e Kenyelelitsoeng = Kakaretso ea Thekiso – Litheolelo tsa Thekiso – Lipoelo
``
#### 3. Ho Bala Litšenyehelo tsa Thepa e Rekisitsoeng (COGS)
COGS e ka baloa ka ho nka kakaretso ea litšenyehelo tsa thepa e tala, litšenyehelo tsa basebetsi ba tobileng, le litšenyehelo tsa fektheri bakeng sa nako e itseng. Ka mantsoe a bonolo, COGS ke:
``
COGS = Litšenyehelo tsa Thepa e Tala + Litšenyehelo tsa Basebetsi ba Tobileng + Feme e Felletseng
``
#### 4. Ho Bala Phaello e Akaretsang
Phaello e felletseng ke phapang pakeng tsa lekeno le hloekileng le COGS.
``
Phaello e Akaretsang = Chelete e Kenyelelitsoeng – COGS
``
#### 5. Ho Bala Litšenyehelo tsa Khoebo
Litšenyehelo tsohle tsa ts'ebetso li kenyelletsa litšenyehelo tsohle tse amanang le ts'ebetso ea letsatsi le letsatsi ea khoebo, joalo ka meputso ea basebetsi, rente, lits'ebeletso tsa motlakase le tse ling.
#### 6. Ho Bala Phaello ea Ts'ebetso
Phaello ea ts'ebetso e fumanoa ka ho tlosa litšenyehelo tsohle tsa ts'ebetso ho tsoa phaellong eohle.
``
Phaello ea Ts'ebetso = Phaello e Felletseng - Litšenyehelo tsa Ts'ebetso
``
#### 7. Ho Bala Meputso e Meng le Litšenyehelo
Kenya chelete e 'ngoe kaofela e kenang 'me u ntše litšenyehelo tse ling tsohle tse sa amaneng ka ho toba le mesebetsi ea mantlha.
#### 8. Ho Bala Phaello Pele ho Lekhetho
Phaello pele ho lekhetho ke phaello ea ts'ebetso hammoho le chelete e kenang e 'ngoe le ntle le litšenyehelo tse ling.
``
Phaello Pele ho Lekhetho = Phaello ea Ts'ebetso + Chelete e 'Ngoe - Litšenyehelo tse ling
``
#### 9. Ho Bala Lekhetho la Lekeno
Bala lekhetho la lekeno ho latela phaello pele ho lekhetho ka sekhahla se loketseng sa lekhetho.
#### 10. Ho Bala Phaello e Nepahetseng
Phaello e hloekileng ke phaello pele ho lekhetho ntle le lekhetho la lekeno.
``
Phaello e Hloekileng = Phaello Pele ho Lekhetho – Lekhetho la Lekeno
``
### Bohlokoa ba Litlaleho tsa Phaello le Tahlehelo
Setatemente sa lekeno se fana ka melemo e fapaneng ea bohlokoa bakeng sa k'hamphani, ho kenyeletsoa:
1. Ho Lekanya Tshebetso ya Ditjhelete
– Setatemente sa lekeno se thusa dikhamphani ho lekanya tshebetso ya ditjhelete ha nako e ntse e ya mme se fana ka temohisiso ya hore na maano a kentsweng tshebetsong a hlahisitse phaello e lebelletsweng.
2. Ho Etsa Liqeto
– Botsamaisi bo sebedisa setatemente sa lekeno e le motheo wa ho etsa diqeto tsa kgwebo, tse kang ho laola ditjeo, ho beha ditheko tsa thekiso, ho laola thepa e rekilweng le ho rera katoloso.
3. Lekola Phaello
– Batsetedi le bakoloti ba sebedisa dipolelo tsa lekeno ho lekola phaello ya khamphani pele ba etsa qeto ya ho tsetela kapa ho fana ka dikadimo.
4. Ho Latela Melao le Tlaleho
– Setatemente sa lekeno le sona hangata se sebediswa bakeng sa merero ya tlaleho ho balaodi le mekga e meng ya kantle, e le ho latela melao le maemo a sebetsang a diakhaonto.
### Qetello
Ho bala phaello le tahlehelo ea k'hamphani ha se feela taba ea ho ngola chelete le litšenyehelo; ho boetse ho kenyelletsa kutloisiso e batsi ea likarolo tse fapaneng tse etsang setatemente sa chelete. Ho utloisisa mokhoa oa ho bala phaello le tahlehelo ho thusa lik'hamphani ho lekanya ts'ebetso ea lichelete, ho etsa liqeto tse nang le tsebo, le ho lula li qothisana lehlokoa 'marakeng. Ho ba le setatemente sa chelete se nepahetseng le se nakong ho lumella lik'hamphani ho rera maano a khoebo a betere le ho fihlela katleho ea nako e telele.
