Ingeniso, Neendleko ze Fama

Xa uqala ifama, okanye xa sele uyiqalile, umfama kudingeka ukuba azazi iindleko kunye nezezimali ezimayelana nefama. Eyona njongo yokuqala ifama kakade kukwenza ingeniso.
Ezona zinto zibalulekileyo ezifuna ukuqwalaselwa yi ngeniso ngaphambi kokubhatala iindleko, iindleko zemveliso, ingeniso emva kokubhatalwa kweendleko kunye nengeniso yefama nje iyonke.

Ingeniso yeFama Ngaphambi Kokuhlawulwa kwee Ndleko

©Marinda Louw

Ingeniso ngaphambi kokuhlawulwa kweendleko (Gross income) lixabiso lemveliso yefama. Ibalwa ngokuphinda phinda imveliso (umzekelo inani leetoni zombona ovelisiweyo) ngexabiso lemveliso (R/ton). Ingeniso yonyaka ibalwa ngokudibanisa zonke izityalo okanye yonke imfuyo evelisiweyo ngexesha ngalinye lonyaka.

Iindleko zeMveliso

Ezinye iindleko ezine galelo kwingeniso yomfama zingalawuwa, logama ezinye zingenoku lawuleka. Umzekelo, amafama awasoloko elawula ixabiso alifumanayo ngeemveliso zawo. Ngoko ke, elona cebo lingcono kukucutha iindleko zemveliso. Iindleko zemveliso ze fama zingacalulwa ngokwendleko ezitshintshayo (variable costs) kunye nendleko ezi sisigxina (fixed costs).
Iindleko Ezitshintshayo
Indleko ezitshintshayo ziindleko zethutyana ezifana nembewu,amafutha enqwelo, izichumiso, abasebenzi bethutyana (imivuzo), umbane, amanzi okunkcenkceshela, izibulali zinambuzane nezonakalisi kunye nemathiriyeli yokupakisha.
Iindleko Ezisigxina
Iindleko ezisigxina zindleko ezingatshintshiyo nokuba ifama ingakanani na. Umzekelo weendleko ezisigxina zezo zokuthenga imitshini yefama (umz. Itrekthara), abasebenzi abaqashwe isigxina (imivuzo) kunye nerenti yomhlaba. Kwicala labaphathi, iindleko ezisigxina eziphezulu zivamise ukufaka uxinzelelo kwingeniso yefama kwaye kufuneka zilawulwe ngendlela. Ukucutha ezindleko ngaphandle kokuchaphazela imveliso kunganyusa izinga le ngeniso.

iGross Margin

Isixhobo esilula sokubona ukuba ifama iqhuba kanjani na ngokusebenzisa igross margin. Igros margin ibalwa ngokuthabatha iindleko ezitshintshayo (imbewu, ukutya, ipetroli njalo njalo) kwi ngeniso ngaphambi kokuthabatha iindleko (gross income). Ukuba kuphuma igross margin phezulu kwisityalo esithile xa ithelekiswa nesinye (umz. umbona ubengaphezulu kuka jongilanga) ngoko ke kungatyalwa kakhulu eso sityalo senza ingeniso eninzi.

Ingeniso Yeshishini

©Marinda Louw

Ingeniso yeshishini le fama yi net profit yefama. Oku kuthetha ukuba yingeniso emva kokutsalwa iindleko. Xa kubalwa ingeniso yeshishini, kubalwa iindleko ezisigxina kunye neendleko ezitshintshayo (neziye zikhuphe iindleko ezipheleleyo zemveliso).

Ingeniso yeFama Yonke

©Marinda Louw

Ingeniso yefama emva kokuhlawulwa kweendleko (net income) ingabalwa ngendlela ezimbini:
Okokuqala, ngokudibanisa iigross margins zentengiso nganye yefama (umzekelo, kudityaniswe eyombona kunye neka jongilanga) uze uthabathe iindleko ezipheleleyo.
Kungenjalo, ingabalwa ngokuqikelela ingeniso yentengiso nganye yefama uze uzidibanise. Isibalo sengeniso simele ingeniso yefama yonke.
Ingeniso yefama yonke imeta amandla eshishini kwanokuba yimalini ekhoyo ukuhlawula iindleko zosapho, irhafu nokuphinda kutyalwe kwifama. Umzekelo wokutyalwa kwakhona kwifama ingaba kukuthenga okanye kurentwe umhlaba owongezelelekileyo.

Translated by Zizipho Silwana