Izindlela Ezisebenzayo Zokwenza Ukuhlaziywa Kwezindleko
Ukuhlaziywa kwezindleko kuyinqubo ebalulekile yokwenza izinqumo, kungaba ngamabhizinisi amancane, amaphrojekthi kahulumeni, noma izidingo zomuntu siqu njengokulungiswa kwezindlu. Ngokuhlaziywa kwezindleko okufanele, singaqonda ukuthi imali iya kuphi, sihlole ukuthi umsebenzi ungenzeka yini, futhi sithole izindlela zokunciphisa imfucuza ngaphandle kokubeka engcupheni ikhwalithi. Ngeshwa, abantu abaningi benza ukuhlaziywa kwezindleko nje "njengesilinganiso," okuholela emiphumeleni enobandlululo futhi engase idukise. Lesi sihloko sixoxa ngezindlela ezisebenzayo zokwenza ukuhlaziywa kwezindleko ngendlela ehlelekile, esebenzayo, nefanele kuzo zonke izimo ezahlukahlukene.
1. Qonda inhloso yokuhlaziywa kwezindleko
Isinyathelo sokuqala ukucacisa inhloso. Ukuhlaziywa kwezindleko kungenziwa ngezinhloso ezahlukene: ukunquma amanani okuthengisa, ukuhlola ukuthi iphrojekthi ingenzeka yini, ukuqhathanisa abathengisi, ukuhlela isabelomali sonyaka, noma ukuhlola ukusebenza kahle. Inhloso ecacile izonquma ukuthi yiluphi ulwazi oludinga ukuqoqwa nokuthi yiziphi izindlela ezifanele kakhulu.
Isibonelo, uma umgomo wakho uwukunquma intengo yokuthengisa yomkhiqizo, ukugxila okuyinhloko yizindleko zokukhiqiza iyunithi kanye nesilinganiso esifiselekayo. Kodwa-ke, uma umgomo wakho uwukuhlola ukuthi kungenzeka yini iphrojekthi, udinga ukuqhathanisa izindleko eziphelele nezinzuzo (ezezimali nezingezona ezezimali) esikhathini esithile.
2. Chaza ububanzi kanye nokuqagela kusukela ekuqaleni
Ukuhlaziywa kwezindleko kuncike njalo kububanzi. Ububanzi buhlanganisa lokho okubalwa njengezindleko, isikhathi, kanye nemingcele esetshenziswayo. Ngaphandle kobubanzi, ukuhlaziywa kungaba kubanzi kakhulu noma kube mncane, kunganakwa izindleko ezibalulekile.
Ngaphezu kobubanzi, bhala phansi okuqagelwayo kwakho. Isibonelo: izinga lokwehla kwamandla emali, izinga lokushintshaniswa kwemali, ukukhuphuka komholo wonyaka, amandla okukhiqiza, amahora okusebenza, kanye nezimo zokwenyuka kwentengo yezinto zokusetshenziswa. Ukubhala phansi okuqagelwayo kwakho kwenza ukuhlaziya kwakho kube sobala futhi kube lula ukukuhlola. Uma izimo zishintsha, ungabuyekeza nezibalo ngaphandle kokuqala phansi.
3. Khomba zonke izinhlobo zezindleko
Ukuze uthole ukuhlaziywa okuphumelelayo, udinga ukuqonda izigaba zezindleko. Nazi izinhlobo ezivame kakhulu zezindleko:
a. Izindleko eziqondile
Izindleko ezihlobene ngqo nomkhiqizo noma iphrojekthi, isibonelo izinto zokusetshenziswa, inkokhelo yabasebenzi bokukhiqiza, izingxenye, noma izindleko zokuthumela ngeyunithi ngayinye yomkhiqizo.
b. Izindleko ezingaqondile (izindleko ezingaphezulu)
Izindleko ezingaxhunywanga nomkhiqizo othile kodwa ezisadingeka, njengerenti yehhovisi, ugesi, i-inthanethi, amaholo okuphatha kanye nezindleko zokulungisa.
c. Izindleko ezizinzile
Izindleko ezingashintshi kangako maqondana nomthamo wokukhiqiza esikhathini esithile, isibonelo irenti, umshwalense, amaholo abasebenzi ahlala njalo.
d. Izindleko eziguquguqukayo
Izindleko ezishintsha ngobuningi, njengezinto zokusetshenziswa, amakhomishini okuthengisa, izindleko zokupakisha ngeyunithi ngayinye.
e. Izindleko eziguquguqukayo kancane
Izindleko ezinezingxenye eziqinile neziguquguqukayo, isibonelo ugesi (kukhona inkokhelo encane ekhuphukayo ngokusekelwe ekusetshenzisweni).
f. Izindleko zamathuba
Inani lethuba elilahlekile uma ukhetha inketho eyodwa kunenye. Lokhu kuvame ukunganakwa, kodwa kubalulekile. Isibonelo, ukusebenzisa izimali ukuthenga umshini omusha kusho ukuthi uphuthelwa ithuba lokutshala lezo zimali kwezinye izimali.
g. Izindleko ezifihliwe kanye nezindleko zekhwalithi
Lokhu kufaka phakathi izindleko zokulungisa kabusha, izimpahla ezibuyiselwe, isikhathi sokungasebenzi komshini, ukubambezeleka kwephrojekthi, noma ukulimala kwedumela ngenxa yekhwalithi engeyinhle. Lezi zindleko zivame ukungabonakali emibikweni yezindleko ejwayelekile, ngakho-ke kudingeka zifunwe ngenkuthalo.
4. Qoqa idatha evumelekile nelandelekayo
Ukuhlaziywa kwezindleko okuhle kuncike kakhulu kudatha. Sebenzisa imithombo eqinisekisiwe: ama-invoyisi, izinkontileka zabathengisi, izitatimende zezimali, amarekhodi okukhokha, idatha yokukhiqiza, kanye nomlando wokuthenga. Uma idatha ingatholakali kalula, qagela, kodwa qiniseka ukuthi indlela yokulinganisa icacile, isibonelo:
- Ukusebenzisa isilinganiso somlando sezinyanga ezi-6-12 ezedlule
- Sebenzisa izingcaphuno zamanani ezivela okungenani kubathengisi abangu-2-3
- Ukusebenzisa amazinga ezindleko zemboni (izimpawu zokulinganisa) ngamanothi omthombo
Gwema ukuthembela "emizweni yamathumbu" noma ezinombolweni ezingenasisekelo. Uma kufanele usebenzise izibikezelo ezingacacile, ziphawule njengezingozi bese ulungiselela ezinye izimo.
5. Lungisa isakhiwo sezindleko (isakhiwo sokuhlukanisa izindleko)
Ukuze kube lula ukuhlaziya, hlukanisa izindleko zibe yisakhiwo esilandelanayo. Isibonelo, ngephrojekthi:
1) Ukulungiselela
- Ilayisensi
- Ucwaningo kanye nomklamo
2) Ukuqaliswa
– impahla
– Abasebenzi
– Ukuqasha imishini
3) Ukusebenza
- Ukulungiswa
- Ukuqeqeshwa
- Ukusekelwa
Lesi sakhiwo sikusiza ukuthola ukuthi yiziphi izikhala ezinkulu kakhulu, yiziphi izikhala ezivame ukukhukhumala, nokuthi yiziphi izindawo ezifanele ukulungiswa.
6. Bala izindleko eziphelele kanye nezindleko ngeyunithi ngayinye
Uma zonke izindleko sezitholiwe, bala izindleko eziphelele. Ngemuva kwalokho, uma kuhlobene nomkhiqizo noma umkhiqizo othize, bala izindleko ngeyunithi ngayinye. Ukuguqula izindleko eziphelele zibe yi-metric ngeyunithi ngayinye kuvumela ukwenza izinqumo ezibukhali: ungaqhathanisa phakathi kwezikhathi, imikhiqizo, noma abathengisi ngesisekelo se-apple-to-apple.
Isibonelo esilula: izindleko zokukhiqiza zanyanga zonke ezingama-Rp150 million zamayunithi ayi-10.000 zisho izindleko ezingama-Rp15.000 ngeyunithi ngayinye. Kulokhu, ungahlola ukuthi intengo yokuthengisa, isaphulelo, noma umgomo we-margin usasebenza yini.
7. Sebenzisa indlela efanele yokuhlaziya
Kunezindlela eziningana ezivame ukusetshenziswa zokuhlaziya izindleko:
a. Ukuhlaziywa kwezindleko nezinzuzo (i-CBA)
Iqhathanisa izindleko eziphelele nezinzuzo eziphelele. Ifanelekela amaphrojekthi okutshalwa kwezimali, izinqubomgomo, noma izinhlelo zomsebenzi.
b. Ukuhlaziywa kwe-Break-even
Ukubala iphuzu lokulinganisa: ukuthi zingaki amayunithi okumele athengiswe ukuze kutholakale imali engenayo iyonke ukuze kuhlangatshezwane nezindleko eziphelele. Lokhu kubalulekile ezinqumweni zesu lokuthengisa kanye nokukhulisa.
c. Izindleko ezisekelwe emisebenzini (ABC)
Ibeka imali eyengeziwe ngokusekelwe emisebenzini eqhuba izindleko, hhayi nje iphesenti eliqondile. Ifanele amabhizinisi anemikhiqizo eyahlukahlukene noma izinqubo eziyinkimbinkimbi.
d. Izindleko eziphelele zobunikazi (i-TCO)
Ibala izindleko zobunikazi kusukela ekuqaleni kuze kube sekupheleni: ukuthenga, ukufaka, ukusebenza, ukulungisa, kanye nokulahla. Ifanele ukuthenga izimpahla ezifana nemishini, izimoto, noma isofthiwe.
Khetha indlela efanela umongo; ungaphoqi indlela eyodwa ukuthi ivumelane nazo zonke izimo.
8. Yenza ukuzwela kanye nokuhlaziya isimo
Umhlaba wangempela uhlala ushintsha. Ngakho-ke, ukuhlaziywa kwezindleko okusebenzayo kumele kuhlole izimo. Zama izinguquko eziguquguqukweni ezibalulekile njengentengo yezinto zokusetshenziswa, amazinga okushintshaniswa, umthamo wokuthengisa, noma izindleko zabasebenzi. Dala okungenani izimo ezintathu:
- Ukuba nethemba: izindleko ziyehla noma ivolumu iyenyuka
– Okumaphakathi: ngokuvumelana nokulindelekile
– Ukungabi nathemba: izindleko ziyakhuphuka noma ivolumu iyawa
Ukuhlaziywa kokuzwela kukhombisa ukuthi yiziphi izici ezithinta kakhulu imiphumela. Uma ushintsho oluncane emananini ezinto zokusetshenziswa lunciphisa kakhulu izinzuzo, ungadinga izinkontileka zesikhathi eside, ukuhlukahluka kwabaphakeli, noma isu lokushintsha izinto.
9. Chaza imiphumela yokwenza izinqumo
Izinombolo azizikhulumeli zona; kufanele uzichaze. Gxila kule mibuzo elandelayo:
– Ziphi izindleko ezinkulu kakhulu? Kungani?
– Ingabe izindleko ziyanda ngenxa yobuningi (obufanele) noma ngenxa yokungasebenzi kahle (okungafanele)?
– Ingabe i-A ehlukile ishibhile ngempela uma kubalwa i-TCO, hhayi nje intengo yokuqala?
- Yiziphi izingozi ezinkulu futhi zingancishiswa kanjani?
Kulesi sigaba, cacisa izincomo: ukuthi yiziphi izinyathelo okufanele zithathwe, umthelela wazo wezezimali, kanye nesikhathi sokuqaliswa.
10. Bhala phansi futhi uhlole ngezikhathi ezithile
Ukuhlaziywa kwezindleko akuyona idokhumenti eyenzeka kanye kuphela. Hlela ukuhlolwa okuvamile: njalo ngenyanga kwemisebenzi, noma ngesigaba ngasinye samaphrojekthi. Imibhalo emihle izokwenza kube lula ukuhlolwa kwamabhuku, ikhuthaze ukudluliselwa kolwazi, futhi ikhuthaze intuthuko eqhubekayo.
Sebenzisa ideshibhodi elula: izindleko zangempela uma kuqhathaniswa nesabelomali, izitayela zezindleko zamayunithi, kanye nezinkomba zokusebenza kahle. Uma kukhona ukuphambuka, yenza ukuhlaziywa kwembangela ebalulekile ukuqinisekisa ukuthuthukiswa okuqondiwe.
I-Penutup
Indlela ephumelelayo yokwenza ukuhlaziywa kwezindleko ukuhlanganisa ukunemba kwedatha, isakhiwo esicacile, kanye nezindlela ezifanele. Qala ngenhloso ecacile kanye nobubanzi, thola zonke izinhlobo zezindleko, kufaka phakathi ezifihliwe, uqoqe idatha elandelekayo, bese ubala izindleko eziphelele kanye nezindleko zamayunithi. Bese usebenzisa izindlela ezifana nokulinganisa, i-TCO, noma izindleko ezisekelwe emisebenzini njengoba kufanele, bese uziqinisa ngokuhlaziywa kwezimo ukuze wenze izinqumo zibe namandla kakhudlwana okushintsha. Ekugcineni, ukuhlaziywa kwezindleko akukhona nje ukubala; kumayelana nokuqonda amaphethini, ukulawula imfucuza, kanye nokwenza izinqumo ezihlakaniphile nezinomthwalo wemfanelo.
Uma ufisa, ngingavumelanisa lesi sihloko nesimo esithile (isib. ama-SME okudla, amaphrojekthi okwakha, noma ukuthengwa kwesofthiwe) kugcwele amathebula okubala ayizibonelo.
