Indlela Yokuqhuba Ifama

© USAID Africa Bureau
Kubalulekile ukugqiba ngenani labanini befama nendlela izinto eziza kuqhutywa ngayo. Oku akuncedi nje kulawulo lwezezimali zefama, kodwa kwenza kubelula ukuthatha izigqibo kwaye zithathwe ngokukhawuleza. Kwaye kungatsho kwaziwe kakuhle iintlobo nesixa sehrafu ekufanele ihlawulwe ngumfama.
Xa kuthatyathwa isigqibo mayelana nolawulo lwefama, kufuneka kujongwe imali ekhoyo, intlobo yefama, izidingo ze fama, uxanduva (amatyala) nendlela ezakwabiwa ngayo ingeniso phakathi kwabanini fama, amagunya okuthatha izigqibo, iindleko kunye ne rhafu.
Ukuze ukhethe eyona ndlela ilungileyo yokulawula ifama, dibana namagqwetha akunike iingcebiso, abacebisi ngezezimali, abe bhanki kunye nencutshe zehrafu. Ezinye zendlela zokulawula nokuqhuba ifama zicaciswa ngezantsi apha:

Umnini Omnye

Le ifama inomnini omnye, nokwanguye oqhuba zonke izinto zefama. Lo mnini unenombolo ye VAT eyeyakhe kwaye unoxanduva lokuthatha zonke izigqibo, nayo yonke ilahleko okanye amabango efama. Kodwa ke yonke imivuzo yengeniso iya kuye yonke.

Ubambiswano eFama

Ubunini bokubambisana/partnership bungaba nabantu ababini okanye abangama 20 abatyala imali eninzi kwishishini ngaphezu kwaxa inomnikazi omnye. Iilahleko, amabango kunye nengeniso yabelwa wonke umntu oyinxalenye yolu bambiswano. Kwaye aba bantu bakwa noxanduva lokulawula ifama. Ubambiswano luyaphela xa omnye kubo eziphumela ecaleni okanye esweleka.

iFama Njenge Nkampani

Njengokuba ifama iya ikhula, ukuyiqhuba uze uyilawule njenge nkampani kungaba nemivuzo kwicala lolawulo kunye nele hrafu. Amalungu we nkampani (shareholders) aye abelane ngengeniso neye yabiwe ngokwendlela umntu atyale ngayo kwinkampani leyo (dividends). Inkampani ilungele ishishini elikhulu le fama. Ivamise ukuba notyalo mali oluthe xhaxe, ilawulwa yi bhodi yee director kwaye ayibhangi xa kuthe kwabakho ilungu eli swelekayo.

iCooperative

Ishishino lohlobo lwe cooperative livamise ukuqalwa liqela labantu abasixhenxe, naba nezidingo kunye nenjongo ezifanayo. Umzekelo, abanenjongo yokuqala ifekthri yokuvelisa ijusi. Ezi zidingo zingaba kukufumana izinto ezifana nembewu okanye ukutya ngexabiso eliphantsi ngokuthi bathenge ngesixa. Okanye ngokuthi bakwazi ukuthethana nabathengisi ukuze bafumane amaxabiso angcono. Oku kungafezekiseka ngcono xa kusetyenzwa ngamaqela ngaphezu kwaxa umntu ezisebenzela yedwa. Eyona njongo yeshishini lohlobo lwe cooperative kukuphuhlisa amalungu ayo ngokuthi anikezele ngeenkonzo, hayi ukwenza ingeniso. Izigqibo mayelana nezigqibo zabaphathi zenziwa zii directors ze cooperative.

iFama Njenge Trust

Itrust ivamise ukwenziwa ngenjongo yerhafu kunye nelifa (ingakumbi ukuba lilifa elishiyelwe abantwana abangaphantsi kweminyaka eli 18). Ingaba nelungu elinye ukuya kwangama 20, naye abizwe nge trustees. Ezi trustees zinoxanduva lokulawula/ukuphatha le trust. Xa umntu onikwe uxanduva lokuphatha (trustee), ukuqhubeka kwe trust kuxhomekeka kwisivumelwano esibhalwe kwi trust deed.

iClose Corporation

Iclose corporation luhlobo lweshishini elithande ukuthi xhaxe ngeendleko. Kusenokubakho umntu omnye okanye amalungu alishumi. Amalungu awanaxanduva wamabango okanye lahleko, ngaphandle kokuba batyikitye njenge sponsors. Ingeniso yohlulwa hlulwa ngokubhalwe kwisivumelwano. Onke amalungu athatha inxaxheba ekuphatheni/ekulawuleni nasekuthatheni izigqibo ze close corporation. I-close corporation ayibhangi xa kuthe kwasweleka ilungu layo.

Translated by Zizipho Silwana