Indlela Yokubala Inzuzo Nokulahlekelwa
Ukubala inzuzo nokulahlekelwa kuyisinyathelo esibalulekile ekuphatheni izimali zebhizinisi, kungakhathaliseki ukuthi amabhizinisi amancane njenge-MSME, izitolo eziku-inthanethi, noma izinkampani ezinkulu. Isitatimende semali engenayo sisiza abanikazi bamabhizinisi ukuthi baqonde ukuthi ibhizinisi labo lenza inzuzo noma lilahlekelwa yimali ngesikhathi esithile. Ngaphezu kwalokho, ukubala inzuzo nokulahlekelwa nakho kuyasiza ekwenzeni izinqumo ezihlakaniphile, njengokuphakamisa amanani, ukunciphisa izindleko, ukwandisa isitokwe, noma ukuhlola imikhiqizo engenzi nzuzo. Lesi sihloko sizoxoxa ngendlela yokubala inzuzo nokulahlekelwa ngendlela ewusizo neqondakala kalula.
1. Ukuqonda Imibiko Yenzuzo Nokulahlekelwa
Isitatimende senzuzo nokulahlekelwa umbiko wezezimali ofingqa imali engenayo nezindleko esikhathini esithile, isibonelo masonto onke, nyanga zonke noma ngonyaka. Umphumela wokugcina ubonisa inzuzo (inzuzo) uma imali engenayo inkulu kunezindleko, noma ukulahlekelwa (ukulahlekelwa) uma izindleko zinkulu kunemali engenayo.
Esitatimendeni senzuzo nokulahlekelwa, amanye amagama ayinhloko okudingeka aqondwe yilawa:
– Imali engenayo (Ukuthengisa): imali etholakala ngokuthengiswa kwezimpahla noma izinsizakalo.
– Izindleko Zezimpahla Ezithengisiwe (COGS): izindleko eziqondile ezitholwe ukukhiqiza izimpahla ezithengisiwe.
– Inzuzo Ephelele: umehluko phakathi kokuthengisa kanye ne-COGS.
– Izindleko Zokusebenza: izindleko zokuqhuba ibhizinisi nsuku zonke, njengerenti, ugesi, amaholo, ukumaketha, kanye nokuphatha.
– Inzuzo Ephelele: inzuzo yokugcina ngemva kokuba zonke izindleko sezisusiwe.
Ukuqonda la magama kuzokwenza kube lula ngawe ukuhlanganisa nokubala inzuzo nokulahlekelwa ngendlela ehlelekile.
2. Izingxenye Eziyinhloko Ekubaleni Inzuzo Nokulahlekelwa
Ngokuvamile, ifomula yokubala inzuzo nokulahlekelwa ingahlukaniswa ngezigaba ezilandelayo:
1. Ukuthengisa Okuphelele
2. Inzuzo Yonke
3. Inzuzo Yokusebenza
4. Inzuzo Ephelele
Isigaba ngasinye sinikeza isithombe esiningiliziwe ngesimo sebhizinisi lakho.
3. Indlela Yokubala Ukuthengisa Okuphelele
Ukuthengisa okuphelele kungukuthengisa okuphelele ngemva kokususa izibonelelo zokuthengisa, ukubuyiselwa kwemali, noma izaphulelo.
Ifomula Yokuthengisa Okuphelele:
Ukuthengisa Okuphelele = Ukuthengisa Okuphelele – Ukubuyiselwa Kwezintengo – Izaphulelo Zokuthengisa
Isibonelo:
– Isamba sokuthengisa kule nyanga: Rp. 50.000.000
– Imbuyiselo yokuthengisa: Rp. 1.000.000
– Isaphulelo sokuthengisa: Rp. 500.000
Ngakho-ke:
Ukuthengiswa okuphelele = 50.000.000 – 1.000.000 – 500.000 = Rp48.500.000
Ukuthengisa okune-net ngokuvamile kuyisibalo sokuqala esitatimendeni semali engenayo.
4. Indlela Yokubala I-COGS (Izindleko Zezimpahla Ezithengisiwe)
Ama-COGS yizindleko ezihlobene ngqo nezimpahla ezithengiswayo. Uma ungumhwebi, ama-COGS ngokuvamile avela ekuthengeni izimpahla. Uma ungumkhiqizi, ama-COGS angafaka izinto zokusetshenziswa, abasebenzi abaqondile, kanye nemali ethile yokukhiqiza.
Kumabhizinisi okuhweba, ifomula ye-COGS evame ukusetshenziswa yile:
I-COGS = Isitokwe Esiqalayo + Ukuthenga Okuphelele – Isitokwe Esiphelayo
Imininingwane:
– Isitokwe sokuqala: isitokwe sezimpahla ekuqaleni kwale nkathi.
– Ukuthenga okungenayo: ukuthengwa kwezimpahla kanye nezindleko zokuthumela, ngaphandle kokubuyiselwa kwemali yokuthenga kanye nezaphulelo zokuthenga.
– Isitokwe sokugcina: isitokwe sezimpahla ezisele ekupheleni kwesikhathi.
Isibonelo:
– Isitokwe sokuqala: IDR 10.000.000
– Ukuthengwa okuphelele: IDR 25.000.000
– Isitoko sokugcina: Rp. 8.000.000
Ngakho-ke:
Izindleko Zezimpahla Ezithengisiwe = 10.000.000 + 25.000.000 – 8.000.000 = Rp27.000.000
Isibalo se-COGS sibaluleke kakhulu ngoba sinquma inzuzo iyonke yebhizinisi lakho.
5. Indlela Yokubala Inzuzo Ephelele
Inzuzo iyonke yinzuzo ngaphambi kokuba kucatshangelwe izindleko zokusebenza.
Ifomula Yenzuzo Ephelele:
Inzuzo Ephelele = Ukuthengisa Okuphelele – I-COGS
Uma sibhekisela esibonelweni esedlule:
– Ukuthengiswa okuphelele: Rp48.500.000
– Izindleko Zezimpahla Ezithengisiwe: Rp. 27.000.000
Inzuzo iyonke = 48.500.000 – 27.000.000 = IDR 21.500.000
Uma inzuzo iyonke incane, inkinga ivame ukuba ukuthi intengo yokuthengisa iphansi kakhulu, isaphulelo sikhulu kakhulu, noma i-COGS iphakeme kakhulu.
6. Indlela Yokubala Izindleko Zokusebenza
Izindleko zokusebenza yizindleko ezitholwa ukuqhuba imisebenzi yansuku zonke yebhizinisi futhi azihlobene ngqo nokukhiqizwa kwezimpahla. Lezi zindleko zivame ukuhlukaniswa ngezigaba eziningana:
– Izindleko zokumaketha: ukukhangisa, ukukhushulwa, amakhomishini emakethe, izincomo.
– Imali yokuphatha: izinto zokubhala, i-inthanethi, imali yasebhange, izicelo.
– Izindleko zomholo kanye nomholo: abasebenzi basesitolo, umphathi.
– Izindleko zerenti kanye nezindleko zezinsiza: irenti, ugesi, amanzi.
– Izindleko zokuhamba: ukuthunyelwa kwangaphakathi, uphethiloli wokusebenza.
Isibonelo sezindleko zokusebenza ngenyanga:
– Irenti: Rp. 3.000.000
– Ugesi namanzi: Rp. 500.000
– Umholo wabasebenzi: Rp. 5.000.000
– Ukukhangisa kanye nokukhushulwa: Rp1.500.000
– I-inthanethi kanye nokuphathwa: Rp. 500.000
Izindleko zokusebenza eziphelele = 3.000.000 + 500.000 + 5.000.000 + 1.500.000 + 500.000 = Rp10.500.000
7. Indlela Yokubala Inzuzo Yokusebenza
Inzuzo yokusebenza ikhombisa inzuzo yebhizinisi evela emisebenzini eyinhloko ngaphambi kwentela nezinye izindleko.
Ifomula Yenzuzo Yokusebenza:
Inzuzo Yokusebenza = Inzuzo Ephelele – Izindleko Zokusebenza
Uma sibhekisela esibonelweni:
– Inzuzo iyonke: Rp21.500.000
– Izindleko zokusebenza: Rp. 10.500.000
Inzuzo yokusebenza = 21.500.000 – 10.500.000 = Rp11.000.000
Lesi sibalo sikusiza ukuthi uhlole impilo yebhizinisi lakho eliyinhloko. Uma inzuzo yokusebenza imbi, kusho ukuthi izindleko zokusebenza ziphezulu kakhulu noma inzuzo iyonke ayanele.
8. Ukufaka Eminye Imali Engenayo Nezindleko
Empeleni, amabhizinisi angaba nemali engenayo noma izindleko ngaphandle kokusebenza, isibonelo:
- Imali engenayo yenzalo yasebhange
- Imali engenayo yokuqasha impahla
- Inzuzo/ukulahlekelwa kwesilinganiso sokushintshanisa imali
- Izinhlawulo, umonakalo, noma izindleko ezingalindelekile
I-Misalnya:
– Enye imali engenayo: IDR 200.000
– Ezinye izindleko: Rp. 300.000
Ngakho-ke inani eliphelele lezinye izindleko = 200.000 – 300.000 = -Rp100.000
9. Indlela Yokubala Inzuzo Ephelele
Inzuzo ephelele yinzuzo yokugcina ngemuva kokuba zonke izindleko, okuhlanganisa nezinye izindleko kanye nentela (uma kubalwa), zisusiwe.
Ifomula Yenzuzo Ephelele (ngaphandle kwentela):
Inzuzo Ephelele = Inzuzo Yokusebenza + (Enye Imali Engenayo – Ezinye Izindleko)
Uma sibhekisela esibonelweni:
– Inzuzo yokusebenza: Rp11.000.000
– Eminye imehluko: -Rp100.000
Inzuzo ephelele = 11.000.000 – 100.000 = Rp10.900.000
Uma ufuna ukufaka intela, khona-ke:
Inzuzo Ephelele Ngemva Kwentela = Inzuzo Ephelele – Intela
10. Isibonelo sefomethi elula yombiko wenzuzo nokulahlekelwa
Nasi isibonelo sesifinyezo sesitatimende senzuzo nokulahlekelwa sanyanga zonke:
Ukuthengiswa Okuphelele: Rp48.500.000
Izindleko Zezimpahla Ezithengisiwe: Rp27.000.000
Inzuzo Ephelele: Rp21.500.000
Izindleko Zokusebenza: Rp10.500.000
Inzuzo Yokusebenza: Rp11.000.000
Enye imali engenayo: IDR 200.000
Ezinye izindleko: Rp. 300.000
Inzuzo Ephelele: Rp10.900.000
Ungasebenzisa le fomethi ku-Excel, ku-Google Sheets, noma kuzinhlelo zokusebenza zokubala.
11. Amathiphu Okubala Inzuzo Nokulahlekelwa Okunembe Kakhulu
1. Hlukanisa izimali zomuntu siqu nezebhizinisi. Lona umthombo ovame kakhulu wamaphutha kuma-MSME.
2. Ukuthengiselana okuqoshiwe Nsuku zonke. Ungalindi kuze kube sekupheleni kwenyanga ngoba abantu abaningi bayakhohlwa.
3. Bala isitokwe njalo. Isitokwe esingabhalwanga sizophazamisa i-COGS kanye nenzuzo.
4. Hlanganisa izindleko ngezigaba. Lokhu kusiza ekuhlaziyeni, isibonelo, ukuthola ukuthi izindleko zokukhangisa ziphezulu kakhulu noma ukuthi irenti iphakeme kakhulu.
5. Qhathanisa imiphumela yesikhathi ngasinye. Lokhu kuzokusiza ukuthi ubone ukuthambekela kokunyuka nokwehla kwenzuzo.
Isiphetho
Ukubala inzuzo nokulahlekelwa empeleni kuwumehluko phakathi kwemali engenayo kanye nezindleko eziphelele zesikhathi esithile. Ngokuthatha izinyathelo ezifana nokubala ukuthengiswa okuphelele, ukunquma ama-COGS, ukukala inzuzo ephelele, ukususa izindleko zokusebenza, kanye nokufinyelela inzuzo ephelele, ungathola ukuqonda okucacile kokusebenza kwebhizinisi lakho. Ukubalwa kwenzuzo nokulahlekelwa okuhlelekile kuzokusiza ukuthi wenze izinqumo zebhizinisi ezinolwazi, uthuthukise ukusebenza kahle, futhi ugcine impilo yezezimali yebhizinisi lakho yesikhathi eside.
Uma ungathanda, ngingakusiza futhi ukuthi udale ithempulethi elula ye-Excel yombiko wakho wenzuzo nokulahlekelwa, ongayigcwalisa ngokumane ngokwemisebenzi yebhizinisi lakho.
