Izindlela Ezihlukahlukene Zokunciphisa Intengo Yempahla
Ukwehla kwenani lempahla kuyinqubo yokubala ekhombisa ukwehla kwenani lempahla engaguquki ngokuhamba kwesikhathi. Lesi simo senzeka ngenxa yokusetshenziswa kwempahla emisebenzini yebhizinisi, ukuphelelwa yisikhathi kwezobuchwepheshe, noma ezinye izinto ezinciphisa isikhathi sayo sokusebenziseka. Ukwehla kwenani kuhlose ukukhombisa ukwehla kwenani lempahla ezitatimendeni zezimali ngokunembe kakhudlwana, ngokuhambisana nezimiso zokubala ezamukelwa ngokuvamile.
Kunezindlela eziningana zokunciphisa inani ezisetshenziswa ekubalweni kwezimali. Ukukhetha indlela kuncike ohlotsheni lwempahla, iphethini yokusetshenziswa kwezinzuzo zezomnotho zempahla, kanye nezinqubomgomo zokubalwa kwezimali zenkampani. Nazi ezinye zezindlela ezivame ukusetshenziswa zokunciphisa inani lempahla:
1. Indlela Yomugqa Oqondile
Indlela yomugqa oqondile iyindlela elula nesetshenziswa kakhulu yokwehla kwenani. Kule ndlela, inani lokwehla kwenani lonyaka lihlala lizinzile futhi libalwa ngokuhlukanisa inani elincishisiwe lempahla ngokuphila kwayo okusebenzayo.
Ifomula:
\[ \text{Ukwehla Kwenani Lonyaka} = \frac{\text{Inani Lempahla – Inani Elisele}}{\text{Impilo Ewusizo}} \]
Izinzuzo:
- Kulula ukuyiqonda nokuyisebenzisa.
- Hlala njalo ubeka izindleko zokwehla kwenani njalo ngonyaka.
Ukushoda:
– Akubonisi iphethini yokusetshenziswa kwezinzuzo zomnotho ezivela ezimpahleni ezingase zingabi ngendlela eqondile.
– Akubonisi iqiniso uma impahla ibhekana nokwehla okusheshayo kwenani ekuqaleni kokusebenza kwayo.
2. Indlela Yokunciphisa Ibhalansi
Indlela ye-declining-balance ibala ukwehla kwenani ngokusekelwe kumaphesenti amisiwe enani lencwadi yempahla ekuqaleni konyaka. Ngenxa yalokho, ukwehla kwenani kuphezulu ekuqaleni kwesikhathi sokusebenziseka futhi kwehla ngokuhamba kwesikhathi.
Ifomula:
\[ \text{Ukwehla Kwenani Lonyaka} = \text{Ukuqala Konyaka Inani Lencwadi} \times \text{Ukwehla Kwenani Amaphesenti} \]
Ngokuvamile, kunezinhlobo ezimbili zale ndlela ezisetshenziswa kaningi:
– Indlela Yokulinganisela Okuphindwe Kabili: Iphesenti lokwehla kwenani libekwe kabili kunendlela yomugqa oqondile.
– Indlela Yokulinganisela Okukodwa: Iphesenti lokwehla kwenani lihlala lifana kuyo yonke impilo yokusebenza, kodwa aliphindi kabili njengendlela ephindwe kabili.
Izinzuzo:
– Okubonisa kakhulu ukwehla okusheshayo kwezinzuzo zomnotho zempahla ekuqaleni kokusetshenziswa kwayo.
– Ukusiza izinkampani ukuthi zisebenzise amathuba okuphumula kwentela kusenesikhathi.
Ukushoda:
- Kunzima ukubala nokusebenzisa.
- Ubunzima obukhulu uma kuqhathaniswa nendlela yomugqa oqondile.
3. Amayunithi Endlela Yokukhiqiza
Indlela yamayunithi okukhiqiza isebenzisa umkhiqizo ophelele noma ukusetshenziswa kwangempela kwempahla njengesisekelo sokwehla kwenani. Le ndlela ifanele izimpahla lapho ukusebenza nokusetshenziswa kuhlobene kakhulu.
Ifomula:
\[ \text{Depreciation per Unit} = \frac{\text{Asset Value – Salvage Value}}{\text{Okulindeleke Inani Lokukhiqiza Eliphelele}} \]
\[ \text{Ukwehla Kwenani Lonyaka} = \text{Ukwehla Kwenani Ngeyunithi Ngayinye} \times \text{Inani Lamayunithi Akhiqizwe Ngonyaka} \]
Izinzuzo:
- Ibonisa ngokunembile izindleko zokwehla kwenani ngokwendlela esetshenziswa ngayo ngempela.
- Ifaneleka kakhulu imishini yokukhiqiza kanye nemishini.
Ukushoda:
- Kudinga amarekhodi okusetshenziswa anemininingwane futhi anembile.
- Akusebenzi ezimpahleni ezinokusetshenziswa okungenakulinganiswa ngamayunithi okukhiqiza.
4. Indlela Yokubala Izinombolo Zonyaka
Le ndlela iholela ekwehleni okukhulu kwenani ekuqaleni kokuphila okuwusizo kwempahla futhi iyancipha kancane kancane eminyakeni elandelayo. Kokubili indlela yebhalansi ewohlokayo kanye nendlela yezinombolo zesamba seminyaka kuyizinhlobo zokwehla kwenani okusheshisiwe.
Ifomula:
\[ \text{Ukwehla Kwenani Lonyaka} = \frac{\text{Iminyaka Esele}}{\text{Isamba Sezinombolo Zeminyaka}} \times \text{(Inani Lempahla – Inani Elisele)} \]
Isamba sezinombolo zonyaka siyisamba sezinombolo ezimele iminyaka empilweni ewusizo yempahla. Isibonelo, empahleni enempilo ewusizo yeminyaka emi-5, isamba sezinombolo zonyaka singu-1 + 2 + 3 + 4 + 5 = 15.
Izinzuzo:
– Ivumela ukwehla okukhulu kwenani ekuqaleni kwesikhathi sokusebenza kwempahla, okubonisa ukwehla okusheshayo kwenani.
- Iwusizo ezimpahleni ezibhekana nokwehla okusheshayo kwenani eminyakeni yokuqala.
Ukushoda:
– Ukubala kuyinkimbinkimbi kakhulu kunendlela yomugqa oqondile.
- Njengendlela yokwehla kwebhalansi, ayibonisi njalo ukusetshenziswa kwangempela kwempahla.
5. Indlela Ekhethekile Yokunciphisa Intengo
Ngezinye izikhathi, izinkampani zisebenzisa izindlela ezikhethekile zokunciphisa inani ezenzelwe uhlobo kanye nezici zokusetshenziswa kwezimpahla ezithile. Lezi zindlela zenzelwe ukubhekana nezimo ezihlukile noma izidingo ezithile zokusebenza zenkampani. Isibonelo:
Indlela Yokwehla Kwenani ngokusekelwe Emahoreni Okusebenza
Le ndlela yokwehla kwenani isetshenziselwa izimpahla ezinempilo yazo ewusizo ithonywa kakhulu amahora okusebenza kuneminyaka yokusetshenziswa. Ukwehla kwenani kubalwa ngokusekelwe enanini lamahora okusebenza abelwe.
Izindlela Zokunciphisa Intengo Ezithile Zemboni
Ezinye izimboni ezifana nowoyela noma izimayini zisebenzisa izindlela ezithile ezenzelwe umjikelezo wokukhiqiza noma ukukhipha izinsiza zemvelo.
Izinzuzo:
- Kuvumelaniswe nezimo ezithile kanye nokusetshenziswa kwempahla.
– Inikeza ukunemba okukhulu ekwabiweni kwezindleko zokwehla kwenani.
Ukushoda:
– Kungadinga izibalo eziyinkimbinkimbi kanye nedatha ethile.
– Kudinga izizathu eziqinile ezinqubweni zokubalwa kwezimali zenkampani.
I-Penutup
Ukukhetha indlela efanele yokwehla kwenani kubalulekile ukuze kube namarekhodi ezezimali anembile futhi kubonisa isimo sangempela sempahla yenkampani. Izinkampani kumele zicabangele izici ezahlukahlukene njengohlobo lwempahla, iphethini yokusetshenziswa kwezinzuzo zezomnotho, kanye izinhloso zezitatimende zezimali lapho kunqunywa indlela efanele. Njengengxenye yomkhuba omuhle wokubala imali, izinkampani kufanele futhi ziqinisekise ukuthi indlela yokwehla kwenani esetshenziswayo iyahambisana unyaka nonyaka ngaphandle kokuthi kunesizathu esiqinile sokuyishintsha.
